This study offers an empirical analysis of corporate social performance (CSP) and practices in a Middle Eastern context (Oman) focusing particularly on one large petroleum enterprise. This company (Petroleum Development Oman, PDO) has been chosen in particular to understand the influence of the British Shell in developing CSP practices in the selected company since it partly owns PDO. Two CSP conceptualizations one by Wood (1991) and the other used by Shell have been adopted for the purpose of this study. Applying the newly synthesized framework, the research critically analyses and discusses the CSP approaches and philosophies of PDO. Qualitative document analysis was applied for the analysis. The results suggest there is a systematic and focused approach to CSP in PDO. The results are qualified within the existing models and subsequently relevant implications were drawn. The study has made an important contribution to the scant literature on CSR/CSP in developing economies by providing the perspectives from such a country (Oman).