Corporate Social Responsibility (CSR) has become widely researched by many scholars due to its applicability in multidisciplinary field and industry. There are also numerous studies that focus only on CSR and human capital such as talent management in general without exactly dig deeper into each element exist in those area of study. Hence, this study uses Carroll’s (1991) pyramid of CSR as the main theoretical framework for examining the relationship between CSR and Talent Retention among Gen Y in accounting firm in Klang Valley area. The aims of the study is three fold namely to determine the level of CSR awareness in accounting firm in Klang Valley area, to determine the relationship between economic, legal, ethical, and philanthropic responsibilities of CSR and talent retention among Gen Y, and to examine the effect of Carroll’s CSR dimensions on talent retention among Gen Y employees. The independent variables were derived from Carroll’s (1991) pyramid of CSR namely the CSR of economic, legal, ethical, and philanthropic responsibilities while the dependent variable was Talent Retention among Gen Y. Data was collected using questionnaire and measurements were established based on prior literature discussed in this study. A total of 377 respondents who worked as accountant working in accounting firms in Klang Valley area were involved in this study. The findings revealed there is a high level of CSR awareness in accounting firms in Klang Valley area. Second, there is a significant relationship between CSR of economic and philanthropic responsibilities towards Talent Retention among Gen Y whereas CSR of legal and ethical responsibilities showed no significant relationship towards Talent Retention among Gen Y. Third, the finding shows different dimensions than Carroll’s (1991) pyramid of CSR where legal responsibilities ranked first, ethical responsibilities ranked second, philanthropic responsibilities ranked third, and economic responsibilities ranked fourth significance on talent retention among Gen Y employees. Hence, findings of this study shows different dimension than prior literature regarding the relationship between CSR and Talent Retention among Gen Y.
