The idea of ​​Corporate Social Responsibility (TSP) or what is known as Corporate Social Responsibility (CSR) is now increasingly widely accepted. Awareness of the importance of implementing CSR is not enough to state that CSR has been mandated by law. If CSR is considered important only because of the law, companies will tend to be forced and half-hearted in implementing CSR.

In understanding the reasons for the importance of implementing CSR in a company, there is a more theoretical and systematic explanation, namely the concept of the pyramid of Corporate Social Responsibility developed by Archie B. Carroll. This concept provides a logical justification for the importance of implementing CSR in a company.

A. Economic Responsibility

The key word is make a profit. The main motive of the company is to make a profit. Profit is the foundation of the company. Companies must have additional economic value as a prerequisite so that companies can survive and develop.

B. Legal Responsibilities

The keyword is to obey the law. Companies must comply with the law. In the process of seeking profit, companies must not violate policies and laws that have been set by the government.

C. Ethical Responsibility 

The key word is to be ethical. The company has an obligation to carry out good, right, fair and fair. Community norms need to be a reference for corporate organizational behavior.

D. Philanthropic Responsibility

The keyword is to be a good citizen. In addition to making a profit, complying with the law, and behaving ethically, the company is required to be able to make a contribution that can be felt directly by the community. The goal is to improve the quality of life for all. The owners and employees who work in the company have a dual responsibility, namely to the company and to the public which is now known as non-fiduciary responsibility.

Source : Suharto, Edi (2009). Pekerjaan Sosial di Dunia Industri : Memperkuat CSR. Bandung : Alfabeta