Originally the concept of CSR in developed countries is voluntary (voluntary based). Otherwise. in IndonesiaCSR is developed on the basis of legal obligation (mandatory based). Legal norms which expressly stipulatelegal obligation for the company to implement Corporate Social Responsibility (CSR) is the Law 40 /2007 onLimited Liability Companies. https://parisnaturalfoodes.shop/product-category/hot-choc-milk-choc/