Purpose
This study aims to explore the commonalities and differences of corporate social responsibility (CSR) perceptions among business leaders in Oman and Lebanon, two Middle Eastern countries forming a comparative dyad with a high level of cultural variance within the Arab cluster.
Design/methodology/approach
Semi-structured interviews were used to elicit qualitative data that were analyzed by means of multilevel analysis.
Findings
The findings provide empirical evidence that CSR is a powerful factor in managerial decision-making in the Middle East with the national cultures of Oman and Lebanon exerting partially differing effects on CSR decision-making.
Practical implications
The study enlightens practicing managers and policymakers in terms of the salience of multiple actors’ influence on CSR decision-making processes and the responses they may receive when developing and implementing CSR initiatives in the Middle East.
Originality/value
The study proposes a seven nodal model, which captures the flow of CSR decision-making in the research contexts.
