The concept of Corporate Social Responsibilities (CSR) was a popular topic for management discussion. It was widely discussed over the past 50 years. With the accelerations of global integration, CSR has become an essential part of the business strategy Corporate Social Responsibility is how business organization activities influences the stakeholder intrest.CSR plays a very important role in organizational performance. .Achieving organizational objectives in the long run and maximum organization performance, requires giving full attention to (CSR). The societies where business is located occupy a central place in corporate culture affecting the firm performance thus necessitating change in the internal organization structures, processes and behavior. A theoretical review of CSR practices foe ex: Social Identity Theory (SIT) and stakeholder theory   are revealed a strong link between a firm’s CSR practices and its performance.

 KEYWORDS: Corporate social responsibility, organizational performance, (SIT) and (ST)