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Purpose – The research aims to investigate the realization, the governmental role, and the existence of current corporate social responsibility (CSR) model that has been operated in West Aceh District.

Design/Methodology/Approach – The data were collected through two ways: document studies (library research) on legal provisions governing CSR and through field research (field studies) conducted by interviewing persons in West Aceh District.

Findings – The implementation of CSR is based on the Regulations Number 40 year 2007, the Regulations Number 47 year 2012, which specifically are implemented based on Qanun (another term of regulation of Acehnese Government) of Aceh West Government Number 10 year 2015. The CSR program is conducted based on local wisdom of community of West Aceh.

Research Limitations/Implication – CSR is the obligation of corporate however the realization and the governmental role sometimes are unconformity, therefore the alternative model of CSR is needed to be formed particularly for corporates which are located in Aceh West District.

Orignality/Value – In addition to increasing the theoretical understanding of CSR, this paper can be of relevance to corporate liability and community rights.