The CSR literature was divided into two areas; development studies, including definitions, theories, standards and frameworks, and relationship studies, including the relationships between CSR and company performance (CP), and CSR and share market performance. However, the relationship between CSR and CP is still not fully understood. In developing countries, this issue is under-researched, even though some research has been conducted on the development of the CSR concept.
Therefore, this study's main purpose was to explore the relationship between CSR and CP in developing country-Sri Lanka.