This study aims to identify and evaluate the condition of existing CSR policies in Yogyakarta and Central Java province in the perspective of institutional theory. To answer these objectives, the research method used is a normative juridical approach to the laws (statute approach) and juridical empirical (sociological). Based on the results and discussion can be concluded that: First, CSR policies by local governments, especially in Yogyakarta and Central Java in general is still very weak, which for DIY in the form of Central Java Governor Regulation while using Governor's decree. Second, for institutional vital to the implementation of CSR, but in the current context only forum established by decree of the governor, but need to be strengthened and institutional role in local legislation which have been initiated.