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From 1987 economic development is challenged with the sustainability paradigm that aims to promote a sustainable development of a triple bottom lines, economic, social and environmental. UNWTO and WTTC promoted Agenda 21 by stating that tourism stakeholders have to participate in sustainable development of the territories. The engagement of tourism businesses including hotels, equipped themselves with a number of tools such as CSR (Corporate Social Responsibility). By the impregnation and the stage of governmental actions, sustainable development becomes a global value. Thus, transnational hotels operating in Bali are required by Indonesian law since 2007 to integrate the CSR program, requiring them to bring benefit to the local community in a holistic sense. Transnational hotels are required to participate in local sustainable development, but also to meet the requirements of Balinese traditional theological philosophy, ecological and social known as Tri Hita Karana. This research therefore challenges the western paradigm of sustainability, which aspires to universalism by questioning its ability to integrate cultural specificity in the Balinese case, by combining reflective and pragmatic approach, focused more specifically on the particular case of transnational hotels. They are essential agents of the international tourism boom in Bali since 1970.

THE ROLE OF LOCAL VALUE IN GLOBAL SUSTAINABLE TOURISM DEVELOPMENT PARADIGM. THE CASE OF TOURISM IN BALI