The Purpose of this research is to redesign or to reconstruct the ideal implementation regulation concept of corporate social responsibility in Indonesia.
The researcher uses literature study for this research. The researcher uses primary data, secondary data, and document that issued by some sorporations especially related to sorporate social responsibility program. As compliment, the researcher also interviews relevant sources. The technique of data analysis uses content analysis. The result shows Indonesia still requiring the reconstruction implementation regulation of corporate social responsibility because of insufficient regulation either philosophy or effectivity.