Discussion of findings

Findings suggests number of issues that deserves further discussion

All the companies interviewed adhered to a discretionary conception of CSR implying an inclination among all companies operating in Lebanon to conceive of CSR as compromising the philanthropic contributions that business firms make over and above their mainstream activities Wide range of issues that deserves attention in developing countries in the pursuit of CSR includes national productivity, levels of employment, detecting tax frauds, unveiling of corruption cases, employee satisfaction etc.

Discussion of findings
Many companies seems to be grappling with the bottom line implications of their CSR performance, none of the companies seems to be entertaining deeper fundamental questions about whether and what kind of responsibilities corporations should indeed assume Findings suggests high level priority accorded to the discretionary domain and voluntary philanthropic action Finding suggests that all companies are motivated by a sense of institutional necessity and a desire to seek social betterment in their local communities All local companies referred to the philosophy and influence of founders in catalyzing their CSR attention

 Finding suggests limited sophistication regarding the corporate responsiveness strategies adopted by the companies interviewed with the majority of companies engaged in environmental assessment and limited types of stake holder management Outcomes of responsibility behavior suggests a range of social programs in which he companies interviewed have maintained involvement in different development programs Several companies have admitted their concern with the benefits and payoffs of their CSR programs, yet direct short term financial gain cannot be considered as the key driving force behind CSR in Lebanon

 CSR must be evaluated at two levelphilosophic and programmatic and must be reflected in the goals, values, missions and policies of the firm and permeate its processes of planning, decision making, communication, training and reward Limited sophistication of the social responsibility discourse and the conspicuous absence of CSR drivers/incentives in the Lebanese context also merit attention

Concluding Remarks
CSR represents the new millennium challenge and a truly paradigmatic shift for business corporations There is a scarcity of research addressing the philosophy and practice of CSR in developing countries Despite good awareness and intentions CSR approach of the companies in the sample remain amateurish and sketchy The level of societal development is likely to influence the prominence and sophistication of the CSR discourse within a particular society

 Lebanese post-war environment cannot be categorized as the most fertile ground for CSR initiatives to flourish It is precisely in a developing country context that the need for CSR type initiatives should be most sensitive and are systematically planned The effective metamorphosis of CSR in developing countries beyond the boundries of public relations is indeed difficult to imagine in the absence of the synergies resulting from such cross-sector collaborations

Thank you