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"Originally, the concept of CSR was come from business ethic values that impose corporation's ethical responsibility to their social dan natural environment. That development of ethical business was part of social consciousness on the degradation of environment as impact of corporation activities. This reality also raised the deep environmental ethic or deep ecology which challenge anthropocentrism economical development and urged ecocentrism development. In Indonesia, this phenomenon was marked by the enactment of Act 4/1982 on environmental management. The constitutional debate on CSR just began when the Indonesian Constitutional court heard and decided the judicial review case of Act 40/2007 on limited liability company which stipulate CSR mandatory law for corporation that have activity in natural resources areas. In its decision, Constitutional Court refused the petition. This means that court affirmed that CSR mandatory law is not contrary to the constitution. However, the legal argumentation of the court was not shifted from economical and environmental perspectives. The constitutional basic of the decision is article 33 (4) concerning national economic principles and article 33 (3) concerning state power on land, water, and natural resources. The constitutional court did not use the human rights concept as the source of CSR mandatory law. "

"Originally, the concept of CSR was come from business ethic values that impose corporation’s ethical responsibly to their social and natural environment. That development of ethical business was part of social consciousness on the degradation of environment as impact of corporation activities. This reality also raised the deep environmental ethic or deep ecology which challenge anthropocentrism economical development and urged ecocentrism development. In Indonesia, this phenomenon was marked by the enactment of Act 4/1982 on Environmental Management.The constitutional debate on CSR just began when the Indonesian Constitutional Court heard and decided the judicial review case of Act 40/2007 on Limited Liability Company which stipulate CSR mandatory law for corporation that have activity in natural resources areas. In its decision, Constitutional Court refused the petition. This means that the court affirmed that CSR mandatory law is not contrary to the Constitution. However, the legal argumentation of the court was not shifted from economical and environmental perspectives. The constitutional basis of the decision is Article 33 (4) concerning national economic principles and Article 33 (3) concerning state power on land, water, and natural resources. The Constitutional Court did not use the human rights concept as the source of CSR mandatory law.In constitutional law perspective, we can justify the CSR mandatory law from human rights guarantee on the constitution. CSR is one of the obligations to respect, to protect, to fulfill, and to promote human rights. Those obligations are not only bind over the government, but also corporation and all citizens. In that perspective, CSR should be mandatory law not only for the corporation which manage or correlate with natural resource, but for all corporations that operate in the middle of the society."

"The main idea of Corporate Social Responsibility (CSR) which has become a hot topic at the present is that companies doing businesses are not only committed to their shareholders but also their stakeholders. This commitment is shown from the contribution to develop a sustainable economy by contributing to the environment and working with employees, their families, the local community and society at large to improve their lives in ways that are good for business and for development. Through CSR, the establishment of good corporate governance will be supported. It is one of the means in realizing the principles of corporate governance established by the Organization for Economic and Co-operation andDevelopment (OECD) in 2004. OECD listed these principles which are:

1. Ensuring the basis for an effective corporate governance framework

2. The rights of shareholders and key ownership functions,

3. The equitable treatment of shareholders,

4. The role of stakeholders in corporate governance,

5. Disclosure and Transparency,

6. Responsibilities of the Board.

The principles were first endorsed back in 1999 by OECD ministers and since then they have become an international benchmark for investors, policy makers, corporations and stakeholders worldwide.

The discussion on the matter of CSR reheated in Indonesia when there were rumors that a new law will be established on the requirement and details in conducting CSR.Eventually it became the main discussion due to the approval of the draft of the much fearful new law ; Company Law article 74 (UU Perseroan Terbatas pasal 74) on July 20th, 2007 one of which paragraph states that every company operating in areas relating to natural resources is obliged to fulfill its social and environment responsibilities. The approval of this new law surely invites pros and contras from many constituents. It seems that many still feel that CSR is not necessary and only should be voluntary. The problem is when CSR was a voluntary activity, only a few are willing to carry it out furthermore to give their best to contribute on the matter. Unilever as one of the companies realizing the importance of CSR has been executing CSR since it was first established. Its reputation in the CSR implementation is recognized nationally and internationally; many have awarded Unilever for its outstanding achievements. Programs are approached using the triple bottom-line approach so that it covers the three perspectives, namely social, economy and environmental. Thus, the company formulates CSR programs mainly in three areas environment, small and medium enterprises and health and hygiene. The programs have been enormously successful and have contributed significantly to the sustainable operations of the company and its position as a market leader and as the brand preferred by the people. This excellent implementation of CSR is a mirror image of the commitment made by the company to its stakeholders; an emphasis on the growing awareness in the industry to alter companies? point of views in their purpose of existence from maximizing shareholders? value to stakeholders? value. It has also helped the implementation of good corporate governance at Unilever as CSR is one of the elements of supporting good corporate governance."

"India's increasing population has attracted a host of multinational corporations (MNCs) to enter the country to tap its market. Because of their enthusiasm and the favorable market conditions, these MNCs get carried away and sometimes regulations are flouted. The absence of clear regulations leads to problems when government agencies find fault with MNCs products."

"Corporate Social Responsibility as a concept can be traced back as early as 19th century in Holland and early 20th century in United States. Since then the concept has been adopted with various responses around the world. Despite some ambiguities and differences that might prevail across nations, CSR gradually becomes a global concept, initiated with some MNCs which pay attention to their reputation. The experience in Dutch showed that although CSR was initiated by quite a few companies, the government has paid its attention to develop this concept in anticipating with the world development."

"There are increasingly interest from many corporation, especially among those having business in relation with natural resources world wide, towards Corporate responsibility (CR) or Corporate social responsibility (CSR). Occasionally, CSR would only be viewed as a mere philanthropic and image building activities. Yet CSR activities should actually be fully integrated with the company's strategy to acquire competitive edge to be the basis for business development and efficiency. In a comprehensive CSR, the company is involving alt levels of the company and its stakeholders in a continuous and step-by step process. To increase support on CSR, it is very important that the government, chamber of commerce, the business sector, the accountants, and other stakeholders work together to create a favorable climate, policies and incentives to the business sectors to implement CSR in their operation."

"Definisi CSR sejatinya telah diuraikan semenjak tahun 1950-an. Semanjak itu definisi CSR berkembang luas di kalangan bisnis. Namun demikian katan$an akademisi dan pendidikan memandans perlu untuk metakukan kajian ilmiah terhadap CSR karena terlihat bahwa CSR sefaagar suatu konsep berkembang luas yang berdampak pada kepentingan stakeholder perusahaan, dalam hal ini masyarakat umum,"

"Penelitian ini bertujuan untuk memperoleh gambaran mengenai praktik pengungkapan Corporate Social Responsibility (CSR) serta menguji secara empiris pengaruh dari struktur kepemilikan saham terhadap pengungkapan CSR. Pengujian hipotesis dilakukan dengan menggunakan uji regresi linier berganda terhadap 128 perusahaan yang tercatat di Bursa Efek Indonesia pada tahun 2014. Hasil penelitian menunjukan bahwa tingkat pengungkapan CSR masih sangat rendah dengan jumlah persentase tingkat pengungkapan kurang dari 70%. Penelitian ini juga menemukan bahwa kepemilikan saham oleh keluarga, institusi, dan publik berpengaruh signifikan negatif terhadap pengungkapan CSR. Hal ini dapat disebabkan oleh lemahnya kontrol dari para pemegang saham terhadap perusahaan terkait dengan isu sosial dan lingkungan, sehingga tingkat pengungkapan CSR pada perusahaan menjadi rendah. Kepemilikan saham oleh investor asing tidak terbukti berpengaruh positif terhadap pengungkapan CSR. Hal ini dapat disebabkan oleh tujuan dari investor asing yang bersifat jangka pendek, sehingga lebih terkonsentrasi pada profit perusahaan.

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The objective of this study is to determine the implementation of corporate social responsibilty disclosure and to determine the effect of ownership structure on Corporate Social Responsibility (CSR) disclosure. The hypothesis testing is done using multiple linear regression of the 128 manufacturing companies listed on the Indonesia Stock Exchange in 2014. This study find that the level of CSR disclosure is still weak, with level of percentage disclosure below 70%. This study also finds that family ownership, institution ownership, and public ownership have negative significant effect on CSR disclosure. It can be caused by the lack of control from the shareholders on the social and environment issues, so that the level of CSR disclosures is weak. Foreign ownership is not has significant effect on CSR disclosure. It can be casued by the goals of foreign investor only for short-term investment, so the focus of company is profit."