The Accountability of Corporate Social Responsibility (CSR) on Corporate Sustainability

The paper underscores the varying and conflicting interests of local community, local government and corporate interest; how CSR implement should comply with the regulation sets by the Indonesia government or fulfill local community needs in aim to gain more favor. This paper aims to analyze the process of formulating the model, the form of execution and the synchronization the implementation of CSR, method used in this research is qualitative, with a case study on PT. Dwikarya Reksa Abadi , Wanam District, Merauke Papua Indonesia. This paper reviews the existing CSR implementation in Merauke Papua with objective of identifying gaps and developing a framework to guide the future CSR implementation. The results showed that the company PT. Dwikarya Reksa Abadi, has implemented CSR to the local community and local economic development around the company as planned but has not received support from labor and community for a conducive business climate, and there are still CSR activities that must be implemented to fulfill local community needs