Abstrak. Program Corporate Social Responsibility semakin marak dilakukan seiring dengan tingginya kesadaran perusahaan untuk berlaku etis dan transparan dalam menjalankan bisnisnya, sehingga beranggapan bahwa CSR bisa menjadi salah satu bentuk nyata tanggung jawab perusahaan. Tidak hanya melaksanakan kegiatan CSR, akan tetapi perlu juga untuk mengkomunikasikan program CSR kepada stakeholder karena selain bentuk transparansi juga mensosialisasikan program demi mewujudkan mutual understanding dengan seluruh stakeholder. Penelitian ini bertujuan untuk mengeksplorasi pelaksanaan program CSR dan komunikasi CSR perusahaan di dua negara yaitu Malaysia yang diwakili Delegation of the European Union to Malaysia dan perusahaan Indonesia yang diwakili oleh PT Holcim Indonesia Tbk Cilacap Plant Indonesia. Metode studi kasus digunakan dalam penelitian ini dengan menimbang kedua negara memiliki kesamaan karakteristik kebudayaan dan teknik pengumpulan data akan dilakukan indepth interview. Hasil penelitian menunjukkan bahwa pelaksanaan program CSR kedua perusahaan tersebut lebih banyak pada pemberdayaan masyarakat (community empowerment) dengan memberikan banyak workshop dan pendampingan dalam kebutuhan utama masyarakat di kesehatan, pendidikan, termasuk pemberian subsidi modal untuk peningkatan kesejahteraan masyarakat penerima manfaat. Kedua perusahaan juga melakukan kegiatan komunikasi kepada masyarakat penerima manfaat program dengan komunikasi dua arah (two way communication) dialogis antar perusahaan dan masyarakat. Bagi  Delegation of the European Union to Malaysia, CSR merupakan upaya perusahaan membangun masyarakat dan menciptakan visibilitas perusahaan. Sedangkan untuk perusahaan Indonesia, PT Holcim Indonesia Tbk Cilacap Plant Indonesia, menganggap CSR merupakan kontribusi tanggung jawab perusahaan dengan meningkatkan perekonomian masyarakat dan secara tidak langsung akan berdampak positif untuk reputasi perusahaan.  Kata Kunci: Pelaksanaan, Corporate Social Responsibility (CSR), Komunikasi Perusahaan  Abstract: The program of Corporate Social Responsibility is increasingly prevalent in line with the high awareness of the company to act ethically and transparently in carrying out its business, so that it is assumed that CSR can be a real form of corporate responsibility. Not only carrying out CSR activities, but also need to communicate CSR programs to stakeholders because in addition to the form of transparency also socialize the program in order to realize mutual understanding with all stakeholders. This study aims to explore the implementation of CSR programs and CSR communications of companies in two countries, represented by PT Holcim Indonesia Tbk Cilacap Plant Indonesia and the Delegation of the European Union to Malaysia. The case study method will be used in this study by considering the two countries have similar cultural characteristics and the technique of data collection will be conducted in an interview. The results showed that the implementation of CSR programs by the two companies was carried out by providing support in community development activities through capacity building in the form of training and mentoring in the fields of education, health and the environment and providing business capital assistance in the economy / MSME. In implementing the CSR program, the two companies also conduct communication activities to the beneficiaries of the program with dialogical two-way communication between companies and the community. For PT Holcim Indonesia Tbk Cilacap Plant Indonesia, CSR is a contribution of the company to realize public welfare and increase the company's positive reputation in the eyes of its stakeholders. As for the Delegation of the European Union to Malaysia, C SR is an effort by the company to build a community and create corporate visibility. Keywords: Implementation, Communication, Corporate Social Responsibility (CSR), Company