Corporate Social Responsibility (CSR): Increasing Corporate Performance or Becoming an Opportunity to Commit Corruption

This study explores the influence of CSR on company performance and try to find out why CSR funds can be corrupted. The method used is a literature study by analyzing previous research journals, books, and literature from official websites of institutions. By summarizing the literatures, this research found that most of research outcomes show that CSR can improve corporate performance. Furthermore, this research provide some conjectures about the reason why CSR funds can be corrupted through internal and external factors. The results of this study can be useful for companies or CSR committee to be careful and strengthen their control systems so that there are no actions of misappropriation like corruption that can disrupt corporate performance.