T The social and environmental responsibility (tjsl) of state-owned enterprises (bumn) is regulated under law number 1 of 2025 concerning state-owned enterprises, specifically in article 87e. this research aims to analyze the comparative regulation of tjsl for state-owned enterprises in the railway sector between indonesia and china, as well as to examine the constraints in its implementation. the research employs a normative legal method with a comparative law approach (micro comparative approach), supported by literature review and interviews. the results show that the regulation of tjsl in indonesia is more comprehensive, binding, and hierarchical, whereas the regulation of csr in china relies more on administrative policies and guidelines as part of corporate governance. the implementation of tjsl at pt kereta api indonesia (persero) through the rail clinic program has provided social benefits, although it still faces challenges in coordination, evaluation, and impact measurement. meanwhile, china state railway group co., ltd. integrates csr with national development strategy through the lifeline express program. the effectiveness of tjsl is influenced by regulation, oversight, and corporate commitment to sustainable development.