Recently, the concept of corporate social responsibility have been famous and attrack attention academician from many disciplines. The term of CSR is popular today, but as a concept this term still not clear and have many terminology for many people (Crowther, 2003). Gray et al. (1995b, p. 81) stated that CSR literature identify four major themes of CSR, such as environment, employee, community and customer. According to Green Paper which promotes the European Framework Corporate Social Responsibility, issued by the Commission of European Communities in July 2001, corporate social responsibilities defined as a concept where a corporate integrate their concern about social and environment in their business and in their interaction with stakeholders.
The issue of Sustainability development is an issue that have been developed since year 2000. This issue have strong relationship to the concept of corporate social responsibility, especially environment. Publication of Bruntland Report in 1987 and Summit in Rio and Johannesburg supported by United Nations have developed awareness of the need to reflect deeply about how society can contribute o social welfare without having to disturb the earth's survival.
The result of the Earth Summit in Rio de Janeiro, Brazil, 1992, agreed to change the development paradigm of economic growth to sustainability development. Sustainability Development in the Bruntland Report defined as development that meets the goals of society today without compromising the ability of future generations to meet future needs also.