Abstract:
The adoption of corporate social responsibility activities or CSR, even if there are expenses and have an impact on the profit of the company, it can simultaneously bring benefits to both society and the company such as engaging in charity activities can contribute to company’s good product image. Creating understandings of CSR as well as factors that influence the company's decision to adopt CSR activities is therefore important to agencies that have a duty to promote CSR in order to have an efficient support plan. This article aims to introduce guidelines for the study of factors that affect business decision to adopt CSR utilizing behavioral science tools called "Theory of Planned Behavior". This theory was developed by Icek Ajzen with the concept that the human behavior is a goal-directed and depending on 3 main factors namely, Attitude toward Behavior, Subjective Norm and Perceived Control Behavior. This article presents various variables that can influence these 3 factors according to the theory of planned behavior so that they can be can be applied in further study in different contexts such as industries, countries, and types of business.