Corporate social responsibility (CSR) and corporate financial performance (CFP) has been examined extensively in the
literature. Majority of the studies suggested a positive relationship and few others found neutral, negative and/or curvilinear
relationships. Hence this development calls for a mediating mechanism on the relationship between CSR and CFP. This paper
proposes to provide a framework that explains how and why CSR leads to CFP by promoting a potential mediator namely
stakeholder influence capacity (SIC). Based on the literature reviewed, this paper proposes three variables which can be used to
implement the framework at firm level. The variables are corporate social responsibility, stakeholder influence capacity and
corporate financial performance.