Aras Firdaus, Suhaidi, Sunarmi, Jelly Leviza
Mining business is one of the business fields that became the government's main priority before and after the issuance of the Investment Law, both for foreign and domestic investors. These corporate activities contribute to the country's economic growth, but on the other hand, it is not uncommon for these corporations to carry out their corporate activities in violation of applicable legal provisions. Problems occur when mining companies leave environmental damage due to mining operations. In this case, there are no regulations governing accountability and sustainable development for ecological damage caused by mining companies whose mining business permits are revoked during production operations. Several factors cause companies not to carry out environmental restoration due to several Indonesian government systems. The legal method used is a statutory approach. The legal materials used are primary, secondary, and tertiary legal materials. Primary legal materials are regulatory documents that are binding and determined by the competent authorities. Secondary legal materials are all relevant readings such as books, seminars, legal journals, magazines, newspapers, scientific papers, and several sources from the internet related to the material being studied. Responsibility refers to the mandatory and detrimental legal consequences borne by the people for violating acts. Legal development means the renewal of the legal order. Stability efforts towards balance, welfare, and harmony will significantly depend on humans. This happens because humans are part of the very dominant environment in influencing the environment for the better, where humans and the environment will mutually influence each other. It includes three components: Components of legal substance, Components of legal institutions, Components of legal culture have the attitudes and behaviour of officials and community members concerning other elements in implementing legal community life. This study shows that legal reforms regarding corporations and Law of the Republic of Indonesia Number 3 of 2020 concerning Mineral and Coal Mining need to be carried out to realize environmental recovery in sustainable development. These overlapping regulations need to be changed so that each mining company can fulfill its obligations in environmental restoration.