This research purpose to further investigate the role of Investment Policy, Organizational Strategy and Company Performance towards Corporate Social Responsibility. This research took 21 companies on manufacturing sector that still active on the IDX during 2014-2016 as research studied. This research were validate the hypothesis which stated that Investment Policy, Organizational Strategy and Company Performance had a partially or wholly affects the Corporate Social Responsibility. Through multiple regression analysis, it was found that the Investment Policy and Company Performance statistically had a positive impact substantially on Corporate Social Responsibility, but not to Organizational Strategy which did not have a substantial impact on Corporate Social Responsibility. Thus, Investment Policy and Company Performance served as the main determinants of corporate social responsibility disclosure in the manufacturing sector in Indonesia.