CSR is an action or a concept that is carried by the
company (according to the ability of the company) as to
the form of their social responsibility and the environment
in which they operate. CSR is a phenomenon of
corporate strategies that accommodate the needs and
interests of its stakeholders. CSR arises from an era
where awareness of the long-term sustainability of the
company is more important than profitability. According to
the CSR Forum (Wibisono, 2007 in Mestuti 2012), CSR is
defined as a business that is conducted in a transparent,
open, based on moral values and uphold respect for
employees, communities and environment. CSR is
closely related to citizens and large companies. Basically,
CSR is a form of corporate contribution to the
sustainability of life in the surrounding communities, both
rational, economic and environmental communities.
According to the World Bank, CSR is a commitment of
business to contribute to sustainable economic
development to improve the quality of life, so that what is
good for business is good for social life at the same time.
CSR according to the World Business Council for
Sustainable Development (WBCSD) is an ongoing
commitment from the business to act ethically and
contribute to economic development at the local or wider
community, along with improvement in the lives of
employees and their entire family. Meanwhile, according
to ISO 26000, the characteristics of social responsibility is
the willingness of an organization to consider the social
and environmental aspects in decision making and is
responsible for the impact of decisions and activities that
affect society and the environment.