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Originally the concept of CSR in developed countries is voluntary (voluntary based). Otherwise, in Indonesia<br />CSR is developed on the basis of legal obligation (mandatory based). Legal norms which expressly stipulate<br />legal obligation for the company to implement Corporate Social Responsibility (CSR) is the Law 40 /2007 on<br />Limited Liability Companies, Government Decree No. 47/ 2012 and Act No. 25/2007 on Investment. According<br />to the Article 74 of Law No. 40/ 2007 as well as the Article 3 Government Decree No. 47/2012, each company<br />running its business activities in the field and / or related to the natural resources is required to carry out social<br />and environmental responsibility including companies engagement in the field of tourism in Sanur Bali. Various<br />CSR activities for the tourism companies in Sanur Bali, besides referring to the legislation are also expected to<br />refer to the concept of Triple Bottom Line (Profit, People, Planet). These are designed to make balance between<br />profit related to People and the Planet for CSR perspective, as well as ISO 26000.