摘要：Corporation social responsibility (CSR) practices are, nowadays, inescapable and more needed than ever considering the growing environmental institutional requirements as well as performance indicators that are increasingly including CSR issues to evaluate companies. CSR should not be considered as cost center, it is a vital source of company value and reputation. Actually, companies operating in KSA are not an exception of this CSR matter. This paper aims mainly to evaluate and analyze the maturity of CSR practices through an empirical study for Telecom companies in KSA, namely STC, Zain and Mobily. From a deepen literature review, four main CSR practices have been identified, namely: economic, ethical, legal and philanthropic practices. A questionnaire has been developed to test and validate research hypothesis. The results show a high level of CSR practices, except for the philanthropic practices.
关键词：Corporate Social Responsibility;Carroll’s Model;Practices maturity;telecom sector
