The research conducted by the author focuses on The Implementation of Corporate Social Responsibility conducted by state-owned companies. Corporate Social Responsibility y is a matter that must be carried out by a company, while the obligations regarding the implementation of Corporate Social Responsibility are listed in Article 74 of Law Number 40 Year 2007 concerning Limited Liability Companies, which was confirmed in the Constitutional Court Verdict No. 53/PUUVI/ 2008 for companies engaged in and related to natural resource management where companies that are proven not to do Corporate Social Responsibility will be subject to sanctions. On the other hand, in the Minister of State-Owned Enterprises Regulation No. Per-08/MBU/2013 concerning the Partnership Program and Community Development Program. In terms of collecting data, the method used by the author is the conceptual approach in the manner of library study which is a way of collecting data to obtain information as a basis for thinking by studying books and literature related to the problem under study. The PT. Perkebunan XIV Unit Nusantara Awaya / Telpaputih, which is a state-owned company, is proven not to have carried out the Constitutional Court Verdict No. 53/PUU-VI/2008, so that it is appropriate to be subject to sanctions that can be given to PT. Perkebunan Nusantara which has been proven not to carry out Social Environmental Responsibility, which are administrative sanctions and civil sanctions.