Corporate Social Responsibility (CSR) is a program aimed at promoting and promoting the development of the country's economy. The program consists of two parts: (i) a self-organizing program, a corporate social responsibility program, and (ii) an innovative program. Corporate Social Responsibility of the Businessman (CRM) is one of the most important components of the businessman's social responsibility. The official academic since Howard R Bowen published his book entitled social responsibility of businessman in 1953. The method applied in this research is a literature review with a descriptive approach. The conclusion in this paper is that this research is possible to carry out with a different approach, and has variables that have not been or are still rarely researched, as well as in the field of responsibility accounting research which incidentally is a field that has not yet been researched too much.