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This study aims to build the implementation model of CSR from the existing companies in Manado and Minahasa, North Sulawesi-Indonesia. The research used qualitative method. After data are collected, the analysis process begins. There are three phases to data analysis such as data reduction, data presentation and model building. The collected data are reduced according to the implementation of CSR and bring up many themes. Based on these themes, the data are presented and the process to draw conclusion is begun and finally the model is built. To implement their CSR, companies build the concept themes of CSR implementation, provide the CSR funds, and prepare the programs and reports. Business ethics, good corporate governance, compliance in regulation and benefit to society and environment become the concept of CSR implementation. The programs such as charity, philanthropy and community development activities which are done as routine and non routine activities in the short term or long term programs. The funding of these activities needs to be budgeted from their internal policy. The reports include CSR activity reports, financial and annual reports. Therefore, the model is built from the element of concept, funds, programs and reports on their CSR implementation.

The Implementation Model of Corporate Social Responsibility (CSR): An Indonesian Perspective