Palm oil Plantation Company as a business entity that aims to gain profits, in addition to pay attention to the principles of accountability as the application of Good Corporate Governance (GCG), also has the responsibility to implementation CSR in its operations based on applicable regulations. So it is interesting to conduct a study of the impact between company compliance with the rules, the application of accountability principles and the implementation of CSR to the company’s profits. This research type is normative research, and the data used for this research are some legislations, documents and books related to this research. The result of this research revealed that The palm oil plantation company as a corporate entity has responsibility in implementation of CSR in the company management by applying the accountability principle as part of the Good Corporate Governance principle, which is the implementation of CSR is not only a responsibility that owned by the company, but also as a promotion media in gaining profits.