Corporate social responsibility (henceforth, CSR) as a practice that involves doing well and doing good to the society, cuts across countries, cultures and corporations. The CSR activities embarked upon by were mainly of philanthropic nature, that is, social actions not aimed at profitability or improved financial performance. Literature established that, the motivations for undertaking CSR differs across continents and corporations because of the influence history, cultural norms and philosophies. The purpose of this chapter is to discuss different motivations for undertaking CSR practices in the Middle- East with a view enriching the literature with emerging facts and richer understanding of social actions from non-Western hemisphere. The authors adopt a qualitative research method by extracting new understanding on the meanings, cultural context of CSR and motivations for CSR in the Middle-East using a critical literature review (CLR). The chapter found five (5) key motivations for CSR in the Middle-East, namely: religious, economic, social, environmental and globalisation factors.