Objective - The research aims to decode the model of Social Audit on Corporate Social Responsibility (CSR) and develop a new model for CSR.

Methodology/Technique - The study uses qualitative research using Derrida's deconstructive postmodernism paradigm. This study scrutinises all models of CSR, distinguishing between capitalism and socialism in audit practices, and creates a new CSR model that integrates the local wisdom of indigenous peoples.

Findings - The study observes several unfair practices without ensuring social and distributive justice to the indigenous community where mining activities are conducted. Several concepts linked to sustainable development were evolved during the data collection phase. By deconstructing the two major concepts of CSR and Social Audit, the research develops a new model of sustainable corporate responsibility which enables stakeholders to empower the Luwu community by ensuring cultural integration and social development.

Novelty – By exploring CSR activities in the Luwu area, this study verifies all existing CSR practices and Social Audit models to generate a sustainable corporate social responsibility model for corporations, government and allied stakeholders. This research may be used to support policy agreements between governments, industry players and the corporations, towards effective SCSR implementation.

Type of Paper - Empirical.

Keywords: Corporate Social Responsibility; Social Audit; Sustainable Development; Capitalism; Local wisdom.

JEL Classification: M40, M42, M49