Bali tourism faced conflict with the local community because of the utilization and commodification of sacred and forest areas. The first sacred area conflict occurred in 1994, based on the use of the sacred land “Tanah Lot” become tourists resort namely Bali Nirvana Resort (BNR). Furthermore, this problem is presently observed in the utilization of mangrove forests for the international airport and LNG (liquefied natural gas) terminals, respectively. In these conflicts, all facilities are designed to support the increase in the inbound tourist visits and foreign investment. This growth of Bali tourism threatens the development of sustainable tourism, which concerned with environment, local communities and local economy, but spiritual tourism creates the conflict subsided due to the dependence of spiritual tourism on sacred areas, the environment, and local community resources. Therefore, this study aimed to evaluate Corporate Social Responsibility (CSR) of spiritual tourism in building sustainable economy based on the local wisdom of Bali Tri Hita Karana. Data were qualitatively analyzed and obtained from literature reviews, observations, and in-depth interviews. The results showed that spiritual tourism emphasized sacred areas, the surrounding natural environment, and local community assets. This dependence developed a mutually beneficial relationship, subsequently leading to the CSR of Spiritual Tourism. The CSR based on the local wisdom Tri Hita Karana which create harmonious between the local people, environment, and investment.
