As the legal subject of the company in the course of business undertaken by its managing business has the burden of moral rights and responsibilities, and it is not just for moral responsibility and obligation to shareholders or investors only. However, the company's management also has the responsibility and moral obligation to other parties related to the business operations of a company. The concept of CSR embodies the meaning that the company has a responsibility that includes legal, economic, ethical, and environmental responsibility. The present study used a constructivism paradigm or more precisely Legal Constructivism. This paradigm belongs to a group of non-positivistic paradigms. The constructivism paradigm chose it by considering that the law is a social reality; thus the truth depends on how people interpret. Through the constructivism paradigm, the authors want to study objectively with accurate data, then constructed through legal concepts that are still being tested for their strengths. The specification of this research is descriptive analytical. Ten manufacturing companies in this study admit they have been implementing the CSR program for ten years. Hence the significance of regulation about their CSR is understood. In fact, there has been a change in the paradigm of the implementation of CSR initially only a philanthropic act that is temporary, as government rules and community demands are further evolving into a sustainable CSR implementation paradigm. The manufacturing company argues that by applying CSR programs to communities around the operational areas of the company can enhance the image and caring for the fellow to have a good effect to improve the welfare of the people around the company.