The background of this paper is the ineffectiveness of implementation of Corporate Social Responsibility (CSR) in many companies. This paper analysis about problems in CSR implementation. The methodology of this paper is literature study. CSR that is regulated in Law No. 40 Year 2007 on Limited Liability Companies and Law No. 25 of 2007 on Investment, is company commitment to build a better quality of life together with the parties (inside or outside the company) to contribute to a sustainable economy
