Fauzi and Idris (2009) investigated the possibility for any positive relationships that might exist between CFP and CSR under the slack resource theory and good management theory. They integrated the concept of strategic management into the definition of CSR as sustainable corporate performance including economy, social, and environment and concluded that it was positive. The study used a questionnaire-based survey research design filled by state-owned [Badan Usaha Milik Negara (BUMN)] and privately owned companies.