This paper aims to cluster corporate social responsibility (CSR) practices that correspond to
the CSR strategy implemented. This study performed factor and cluster analyses with 435
data from Indonesian manufacturing companies. The factor analysis resulted three categories
of CSR dimensions: legal-ethical, philanthropic, and economic responsibilities. The cluster
analysis generated three clusters of CSR strategy: reactive, proactive, and accommodative.
The results show that most manufacturing companies in Indonesia apply proactive strategy
rather than reactive or accommodative strategies
