Abstract :
Corporate Social Responsibility (CSR) is a concept that a company has and has various points of responsibility including to all interested parties such as consumers, employees, shareholders, communities and also the environment in all operational aspects which cover economic, social and environmental aspects. However, nowadays, there are problems that are caused by managers in making investments in CSR, so overinvestment has occurred.
This study aims to find out the influence of office ethics climate that causes overinvestment. And does the level of altruism also have an effect on decision making by managers in CSR investment, in this case overinvestment. Data were collected using a questionnaire distributed to 100 eligible people. This study uses the SPSS application to evaluate the data obtained.
The results showed that managers in a good ethical climate and had a low level of altruism rated overinvestment as ethical.