called the experts and have experiences in advance and deep knowledge of CSR, for indicators development, indicators verification and indicators weight are screened from the first key informants. The experts consist of the persons from four sectors being a banking sector, a labor sector, a social sector, a public sector covering all aspects of CSR and practical significance. Criteria to screen are comparative CSR experience and comparative empirical works of CSR. Four key informants are selected being a senior vice president of a bank responsible for unsecured loans, a bank officer responsible for implementation and evaluation of many CSR projects, a chief of social foundation awarding the best social enterprises, a CSR consultant of The Stock Exchange of Thailand (SET) experiencing of both banking and public sectors.