Corporate social responsibility (CSR) can be understood as a company‟s voluntary activities “that appear to further
some social good, beyond the interests of the firm and that which is required by law". Examples inclu de reducing the
environmentally hazardous materials, the creation of products integrating social attributes, and support for local
businesses. The relationships between corporate social responsibility (CSR) and financial performance (FP) have been
extensively reviewed and tested in the management literature, but their results are widely varied. Scholars disaccord on
the link between (CSR) and (FP); whether it is a positive, negative, curvilinear, or even there is no link at all. It has
therefore been recommended that this relationship (CSR and FP) should be tested further within a particular context and
that mediating and moderating variables should be taken into account for further examination of this link. This study
tested the link between CSR and financial (FP) performance through the mediating role of corporate image in the
Egyptian hotel industry using structural equation modeling as the main data analysis technique to provide a more clear
explanation of how some CSR pract ices may be more beneficial than others, to organization performance through the
mediating role of corporate image.