<![CDATA[The study addressed concerns on the normative and ethical foundations of Corporate Social Responsibility (CSR) among Muslim coastal communities in Indonesia. Although CSR is legally mandated, its implementation often lacks integration with local cultural values and Islamic principles, resulting in weak social legitimacy and limited sustainability. This condition raises questions concerning the realization of maṣlahaḥ and the substantive fulfillment of Maqāṣid al-Syarī‘ah. The particular study examined the lived ecological, social, and spiritual meanings embedded in the Maccera Tasi tradition and analyzes their relevance as a normative foundation for CSR practices. Moreover, the study adopted a qualitative phenomenological design within a socio-legal framework, engaging relevant literature and drawing empirical insights from in-depth interviews and reflective field observations conducted in coastal communities around PT Arutmin Indonesia NPLCT, South Kalimantan. Informants were cultural leaders, religious figures, CSR beneficiaries, and CSR officers. The findings showed that CSR legitimacy is socially and morally constructed through alignment with local wisdom and Islamic ethical values. Maccera Tasi reflects principles of gratitude, social justice, and moral accountability corresponding with Maqāṣid al-Syarī‘ah. CSR sustainability emerges not from formal compliance, but through participatory processes that internalize these values in community life. Moreover, interaction among local wisdom, Islamic ethics, and institutional CSR practices fosters a harmonious orientation based on balance, co-responsibility, and social cohesion. Therefore, the particular study formulated a triadic CSR framework: legitimacy, sustainability, and harmony, which put local wisdom as a substantive source of maṣlahaḥ and affirming Maqāṣid al-Syarī‘ah as an ethical–normative foundation for contextual CSR implementation in Muslim coastal societies.]]>
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