Abstarct. Corporate Social Responsibility (CSR) is an obligation for an organization or company in any sector including in the realm of business and its relationship with government and society. The implementation of CSR in state-owned companies especially national banks has also increased from time to time. In new normal banking, it is demanded to play an active role and contribute in national development aimed at advancing and strengthening the economy in society. Based on the Asia Money Award survey in 2017-2019, Bank Mandiri and Bank Rakyat Indonesia are the banks with the best CSR implementation in Indonesia. The purpose of this study is to determine the implementation of Corporate Social Responsibility (CSR) conducted by the two national banks in the new normal era by using the comparative method and its relation to Corporate Social Performance Theory and Corporate Citizenship. The main point is how Bank Mandiri and Bank Rakyat Indonesia (BRI) present a social responsibility and social obligation through CSR programs to stakeholders, especially the public. From this study it was concluded that after comparing Bank Mandiri and Bank Rakyat Indonesia (BRI) had similarities and differences in the implementation of CSR in new normal, although not significant.