From voluntary corporate social responsibility (CSR) to mandatory corporate responsibility: a comparative legal analysis of regulatory approaches in the mining sector in Indonesia, India, and the European Union, and implications for Myanmar

Abstract

Corporate Social Responsibility (CSR) has evolved from a voluntary and philanthropic concept into an increasingly regulated aspect of corporate governance, particularly in high-risk sectors such as mining. In Myanmar, however, CSR obligations remain fragmented, weakly enforced, and insufficiently defined despite persistent environmental and social impacts associated with mining activities. This thesis examines how Myanmar can transition from a voluntary CSR model to a more effective mandatory corporate responsibility framework by using doctrinal and comparative legal methods to analyse Myanmar’s legal framework alongside those of Indonesia, India, and the European Union (EU). The study finds that voluntary CSR alone has been insufficient, while the comparator jurisdictions demonstrate the benefits of mandatory obligations, sustainability reporting, due diligence, and stronger enforcement mechanisms. It concludes that Myanmar would benefit from a sector-specific corporate responsibility framework incorporating mandatory obligations, transparency, community participation, and effective accountability mechanisms, with comparative models adapted to Myanmar’s legal and institutional context.