In Indonesia, the implementation and acknowledgement of corporate social and environmental reporting is relatively new and it has become the most popular term since the mid 1990s. In 2005, SWA Magazines conducted a research related to the most popular concepts. The result reveals that CSR is the most popular term conducted in strategic corporation (Hasibuan, 2006), as indicated by 31% of the respondents. In addition, the concept has also made popular due to the notorious environmental incidents in Indonesia, such as, the hot mud flood caused by oil and gas company, Lapindo Brantas Inc., that caused massive mud flow in East Java in 2006. The incident submerged eight villages and caused 13,000 people to be evacuated.