G Global climate change and indonesia’s commitment to reducing greenhouse gas emissions through the nationally determined contribution (ndc) requires the involvement of corporations, including pt bms. in supporting the ndc commitment, pt bms seeks to implement its efforts through corporate social and environmental responsibility (cser/tjsl) programs that promote sustainable development and national emission control. this research examines how pt bms implements its environmental responsibility and the measures undertaken by pt bms in carrying out the ndc as a form of the company’s cser.this study employs a normative legal research method with a descriptive nature, utilizing secondary data and interviews, and is analyzed qualitatively to produce deductive conclusions. the results indicate that the implementation of cser at pt bms serves not only as a legal obligation but also as a sustainable business strategy. the cser programs implemented include greening and reforestation initiatives, as well as social programs in the fields of health, education, and community empowerment in areas surrounding the company’s operations.with regard to its efforts in supporting the ndc, pt bms has conducted a greenhouse gas emissions inventory and implemented cser programs that contribute to carbon sequestration. however, these contributions have not yet been optimally integrated with the carbon credit mechanism regulated under presidential regulation number 98 of 2021 in conjunction with presidential regulation number 110 of 2025, due to limitations in technical regulations. therefore, strengthening regulatory frameworks and internal corporate capacity is necessary to ensure that the implementation of cser at pt bms becomes more effective in supporting national emission reduction efforts.