In addition to the stakeholder - connecting method, the other supporters appear other theories. According to the west (2007), he came up with another three theory related to corporate social responsibility, 1) utilitarianism, 2) management theory, and 3) relationship theory. However, there is a and Mele map (2004) analysis of corporate social responsibility is divided into four types of theory. They are: 1) instrument theory, political theory 2), 3) comprehensive theory, and 4) ethical theory. There is no doubt that corporate social responsibility of some similarities do exist in the conceptualization. This study will focus on the three theories of west.