“The movement on Corporate Social Responsibility has won the battle of ideas.” This was the opening line of a 20-page supplement on Corporate Social Responsibility (CSR) in ‘The Economist’ published in the early 2005 (Crook, 2005). In fact, for managers in today’s global business environment, CSR is a practice that can scarcely be avoided. Basically, all of the world’s top multinational and national corporations engage in CSR projects and programmes in one way or another. There is almost no country in which businesses have not taken up the challenge of CSR in some way. In Nigeria, Mobil Oil Company, the United Bank for Africa and Zain/Celtel Company, among others, have undertaken one CSR project or another in the society. Nigerian firms now have CSR language, such as, charity, philanthropy, benevolence to humanity, constantly featuring in their business vocabulary. They understand the need to give back to society a portion of the profits they have generated from the same society. A firm that is socially responsible has many advantages in the society and prominent among them is the fact that the public image of such firm will continue to shines and glitters thereby attracting more patronage to the organizatio