I Made Arjaya, I Nyoman Putu Budiartha
The important position of tourism for the Balinese economy shows the central position of culture as Bali's economic resource. However, national policies and local government policies in Bali have not yet defined culture as an economic resource. This situation results in the utilization of even the potential for cultural exploitation, including space as a cultural container. How is the authority for the regulation and implementation of CSR for investing in sustainable ecotourism development in Bali? The Authority of the arrangement and implementation of CSR that invests in sustainable ecotourism development is coordinated by the Regent and Mayor.