Corporate social responsibility is an essential aspect of corporate social responsibility. However, in practice, companies can face various empirical problems affecting the effectiveness of corporate social responsibility programs. This study aims to determine how social and environmental responsibility implementation is based on the East Kutai Regent Regulation No. 42 of 2019 at the PT Pama Persada Nusantara Site Kimberley Process Certification Scheme. This study uses a descriptive qualitative method and an implementation theory of disposition, communication, bureaucracy, and resources. The East Kutai Regent Regulation has implemented social and environmental responsibility by PT Pama Persada Nusantara. Corporate social responsibility is implemented systematically, paying attention to four indicators: participatory communication, provision of adequate resources, strong commitment from all levels, and an organized bureaucratic structure. Transparency, accountability, and good coordination support the program's success. However, implementation also faces obstacles such as geographical conditions and socio-cultural differences in the community. Overall, implementing corporate social responsibility is adequate and can exemplify sustainable corporate social responsibility practices oriented towards community welfare. As an improvement effort, it is recommended that the company strengthen two-way communication, conduct comprehensive social mapping, and collaborate with the village government to facilitate program implementation. Local governments must oversee and integrate corporate social responsibility programs into regional development. Meanwhile, the public is expected to participate more actively to ensure the success and sustainability of the programs.