**3. Methodology**

#### **3.1 Data collection**

Qualitative approach is employed in this research. With this approach, we have more opportunities to explore the subject-object relationships in depth without interfering with reality construction [43].

Three approaches are used in this study. The first we do is literature review of CSR practice in Indonesia. The purpose of desk research is also to select the correct companies to be approached as the key data resources for the analysis. We observe media coverage and other research papers to pick the companies that are suitable for finding our objects for the theoretical sampling. We list the companies in three categories: 1) subsidiaries of a multinational corporation; 2) large national companies (Indonesian companies) 3) state-owned companies. We have also tested their CSR achievements by considering the corporate success in social and environmental activities relevant to the Indonesian government's assessment (read PROPER).

We also recognize their international reputation for multinational corporations, such as their role in Dow Jones sustainable indexes. Nine of these were chosen as our primary target companies. It consists of four multinational companies, three local private companies and two state-owned companies as presented in **Table 1** below.

Second, we conducted in-depth interviews and spoke to key staff appointed to oversee CSR in selected firms. Appointment for the meeting was about 1 hour. We ask our interviewee about their CSR initiatives as well as question them in developing CSR programs, particularly for a program that aims to give the targeted community a high and sustainable impact.

As a model defined in **Figure 2**, we explored their experiences regarding the challenges they faced with CSR regulation and cultural factors in Indonesia. What is the implication of Hofstede model of Indonesia national culture to the institutional logic of CSR practices in Indonesia?

The cultural elements we will concentrate on are four topics that stand out as characteristics of Indonesia's Hofstede-based national culture: high power distance, collectivism (low individualism), and religion values.

#### **3.2 Data analysis**

All collected data both literature analysis and interview's results were combine together to get our comprehensive understanding of CSR practices in Indonesia.

First, the outcomes of all the interviews were translated into transcripts. Such transcripts have been read several times while we consider the thematic problems that our informants have highlighted. In this way we could have a thorough explanation of the phenomena and the building of ideas that formed the basis of the research. We noted particular contexts and identified certain themes and trends in the data. We then created initial codes and categorized the data [44].

To guarantee the reliability of the analysis, we used NVivo to code the data and build the database. We compared our initial codes to tests from NVivo. We ensure there were no major variations between our initial review and the findings of the NVivo code. To support our points, during the interviews we quote several significant claims made by the participants.


**Table 1.** *List of informants.* *The Institutional and Cultural Challenges of Corporate Social Responsibility: Case Study… DOI: http://dx.doi.org/10.5772/intechopen.94478*
