Corporate Social Responsibility (CSR) is compulsory in Indonesia. CSR, therefore, is one of corporate communication program, specifically in community relations. Each companies develope its strategy, implementation, and evaluation of CSR in several ways. This paper is evaluating the corporate social responsibility to explain it effectiveness. Theory used in this qualitative research is communication accommodation. The results explain that the effectiveness of CSR is depending on how the companies accommodate the community needs through communication. The CSR program will be succeeded and sustainable when it meets the community need. The understanding between community and company is uneasy to achieve because of the tendencies differences. However, both companies and community will reach their goals if there is a mutual understanding and convergences of thought which leads its attitude and behavior