This chapter introduces an ontological design of a Corporate Social Responsibility (CSR) framework. Enterprise ontology contributes to CSR conceptualization enabling institutional collaborations and arbitrage. In a post financial crisis era where corporate budgets are limited there is an increasing interest from organisational stakeholders to focus on the practical aspect of managerial applications of CSR. The specific objectives of this paper are: firstly, to design a framework entailing long term Critical Success Factors (CSFs) necessary for a sustainable CSR design, secondly, to identify Key Performance Indicators (KPIs) necessary for the implementation of a CSR strategy, and finally, to realise internal and external socio-economic and political forces of the indicated stakeholders that shape the CSR policies and collaborations
