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The aim of this paper is to evaluate the CSR implementation in Indonesia as a first country adopting a mandatory approach, particularly in the context of mining industry. The main question of this research is, does making CSR practices mandatory by law as opposed to voluntary create a difference in the CSR implementation?. Type of this study is a qualitative research with case studies approach to address the issues concerning the differences of mining companys CSR program before and after mandatory regulation. Company annual reports are the main sources of information. The findings show that in term of CSR goals and platform there was no significant differences before and after mandatory regulation. However, after mandatory regulation it covered more comprehensive aspects.