The thesis will shed light on the essence of corporate social responsibility, its legal regulation in the Sultanate of Oman, as well as in several Arab and foreign legislations. It will also highlight the most prominent practical and legislative challenges in activating corporate social responsibility, and the possible solutions to overcome these challenges that will be discussed in the thesis. In conclusion, the thesis resulted in several recommendations that the researcher hopes the legislator, especially in the Sultanate of Oman, will consider to ensure the optimal usage of corporate social responsibility. SO, the thesis aims to discuss various views expressed on the basis upon which corporate social responsibility (CSR) is founded, amidst the multitude of ideas claiming the absence of a legal dimension to CSR, thus stripping it of its obligatory nature and describing it as merely voluntary initiatives. Additionally, there are views advocating for tools that assert the legal aspect of corporate social responsibility.