**1. Introduction**

Corporate Social Responsibility (CSR) has become a debate and interesting discussion among governments, academics, and businesses [1–3]. The discussions have begun to drive how CSR does not only an ethically normative pressure to business [4–6] but it being to be a new direction and shifting in business management in this modern era [7, 8]. Businesses are request to do not only focus on persuing profit, but also generate positive impact to the wider society and environment [9].

Scholars had employed different methods to reveal the CSR phenomenon. For example, from the perspective of stakeholder theory, CSR is seen as the business response 's compliance to the expectations of its stakeholders [10, 11], while CSR is viewed in the context of the global sustainable development movement as a commitment of the corporation to participate in sustainable development initiatives [12, 13], meanwhile Bansal [14] submitted that the concepts of duty and sustainability are of different concern and may generate ambiguities in business practices. This statement does, however, give us insight that corporate activities do not escape external pressure. Corporations need to tackle the stresses of their day-to-day activities as their response and perception conformity. Furthermore, Rathert [15]

#### *Corporate Social Responsibility*

also mentioned that CSR is a measurement tool on how they get legitimation from the local people as well to expose their roles and contribution of global interests.

Studies of CSR practices in developing countries had shown the different characteristic practices from developed countries of their counterparts [16]. Visser [17] even argued that CSR's Carrol pyramid has not worked in developing countries. He demonstrates a trend that CSR is related to philanthropic rather than legal and ethical obligation in developing countries. CSR is viewed as community projects of companies in developing countries. The public in these countries expect Corporations to take an active role in solving certain social issues [18]. Though their contribution to public standards is seen from the corporate viewpoint as a way to legitimize the localstakeholder [19].

Accordingly, this study underlines the drivers of CSR in developing countries from the institutional and cultural aspect perspective. CSR studies from an institutional or cultural perspective may be very popular in the literature but there is no study yet to be discussed in one of the discussions on understanding the CSR phenomenon, particularly in developing countries. By using the two approaches in one discussion, it is expected to increase our understanding of the CSR drivers of corporations in developing countries, particularly in Indonesia.
