Paper Title
The Carroll Pyramid Perspective in Analyzing The implementation of CSR: The Case of Pupuk Kaltim Fertilizer Company

Abstract
PT. Pupuk Kalimantan Timur, hereafter PKT is the largest national company of the fertilizer manufacture in Indonesia. The main goal of PKT is to become a sustainable and growing world class fertilizer, chemical and agribusiness industry. PKT has concerned its dedication to Corporate Social Responsibility (CSR) for many years. The objective of the study is to analyze the implementation of CSR of PKT for the periods of 2016 and 2017 based on the perspective of Carroll’s Pyramid. The study is a qualitative interpretive research and conducted using case study method. The result of the study is that the implementation of CSR of PKT has fulfilled the perspective of Carroll pyramid in the economic responsibility for gaining profit as their foundation of the company activities. In the context of legal responsibility, PKT carried out the CSR activities based on the applicable law and government regulations, therefore, PKT had never got any penalties. Moreover, in the context of ethical responsibility, PKT conducted the CSR activities was based on the unwritten and written norms and regulations as expected by the stakeholders. The top level of the pyramid is the philanthropic responsibility, CSR activities of PKT was implemented its responsibility to the stakeholders without expecting any rewards and any returns. Keywords - Corporate Social Responsibility, Carroll Pyramid, Profit, Social, Environment, GRI