Abstract: The number of environmental cases and their consequences in various parts of the world, including Indonesia, proves that corporations can engage directly or indirectly in pollution and environmental destruction. Unlawful acts which result in harm to the interests of the people and the state. Research Objectives To know and understand the philosophical foundations of corporations as legal subjects in environmental crime. this type of research is normative juridical research. Normative juridical research is a method of legal research conducted by examining library materials or secondary materials only.