Corporate Social Responsibility (CSR) is a form of community empowerment sustainably implemented by the private sector which is believed to be a strategic approach in an effort to alleviate poverty in Indonesia. Implementation of community-based CSR policy has been also carried out by Semen Bosowa Maros (SBM) Ltd. The main area targeted as community-based CSR is the operational area of PT. SBM in the village of the District Baruga Bantimurung Maros. This study aimed to analyze the determinant factors of policy implementation of CSR Semen Bosowa Maros in sustainably improving the community empowerment of Baruga village. The study took place in the operational area of SBM Ltd. in Baruga village applying qualitative research with a case study approach. Sources of data in the study consisted of primary and secondary data. The study concluded that determinant factors in policy implementation of CSR SBM Ltd. in increasing community empowerment in Baruga village are factor of support policy makers, resources availability, support policy implementor, and community participation.