Corporate Social Responsibility (CSR) is an important agenda since the implementation of Law Number 40 by Indonesian Government in 2007. The society demands that there should be transparency by the related party pertaining to the CSR management of resources and its related-business activities. This research aims to identify the local wisdom that is affecting the implementation of CSR by choosing a case study in Aqua Danone Mambal Plant in Bali, Indonesia. The first objective of this research is to identify the understanding of local wisdom from the perspective of Aqua Danone Mambal Plant and stakeholders. This includes local communities, community leaders and non-governmental organizations (NGOs). Secondly, this study seeks to analyze the planning process of Corporate Social Responsibility (CSR) Aqua Danone Mambal Plant. Thirdly, this research investigates and understands the implementation of CSR Programs. Fourthly, it will enhance the understanding about the monitoring process of Corporate Social Responsibility (CSR). Last but not least, this study seeks to identify the factors that lead to the adoption and restriction of the Corporate Social Responsibility (CSR). The case study design has been used under the qualitative research methods. An in-depth interviews have been conducted with nine (9) selected individuals that include stakeholders of Corporate Social Responsibility (CSR) Aqua Danone Malmbal Plant in Bali, Indonesia. Observation on the xxi operation of CSR has also helped in collecting data for this study. The secondary data through documentations such as CSR reports, online news reports, sustainability reports proves crucial for the analysis. The research used the Legitimacy Theory (Dowling & Pfeffer, 1975) and Stakeholder Theory (Freeman, 1984) as the framework for data analysis. The finding also shows that local wisdom of Tri Hita Karana has been adopted as a Corporate Social Responsibility (CSR) guidance and appears at all levels of CSR starting from the program planning phase and going through the preparation of strategies until the process of implementation and control. The study finds that CSR is implemented with the involvement of local communities as a subject using local resources. This particular approach through local wisdom aims to reduce the legitimacy gap of society that would threaten the survival of the business company. It is important to engage implementation of CSR through collaboration with the stakeholders. Stakeholder engagement is a key player in the effort to develop communication between the company and community. Stakeholders also help in developing the value of trust and the process of establishing long-term relationships between both sides. Research findings indicated that the company’s business commitment is influential enough in order to sustain the Corporate Social Responsibility (CSR) program. The study finds that the combination of local resources with local leaders has a stronger impact on society.