<![CDATA[Corporate social responsibility in extractive industries is increasingly expected to address community welfare and environmental sustainability, particularly in coastal areas where livelihoods depend on natural resources. Coastal vulnerability is associated with mangrove degradation, limited alternative livelihoods, and environmental pressures. This study examines the planning process of Company PX’s Labuhan Coastal Ecotourism CSR Program and identifies the factors supporting and constraining its development. A descriptive qualitative approach was employed, with data collected through in-depth interviews, observation, and document analysis involving five purposively selected informants representing key program stakeholders. The findings show that CSR planning was developed through social mapping, stakeholder consultation, capacity building, group formation, managerial assistance, institutional strengthening, livelihood diversification, community self-reliance, and knowledge diffusion. The program integrated mangrove rehabilitation with community-based ecotourism and economic activities, while gradually reducing corporate intervention. Strong village leadership, community integrity, and growing acceptance supported program development, whereas limited corporate funding, insufficient external stakeholder support, and land-tenure conflict constrained implementation. The study concludes that effective coastal CSR requires integrated planning that combines environmental restoration, stakeholder participation, institutional strengthening, livelihood diversification, and gradual transition toward community ownership.]]>
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