The purpose of this research is to develop a mechanism to effectively incorporate marketing perspectives into Corporate Social Responsibility (CSR) Programs. Customers have expectations that organisations need to carry out CSR activities and customers have various responses towards CSR activities. Hence marketing perspectives need to be incorporated into CSR decision making process. However, to date a mechanism of incorporating marketing perspectives into CSR programs lack in extant literature. This research provides a conceptual model to fill this gap. Based on the resource based theory of firms, we argue that CSR programs need to be viewed from marketing perspectives. Organisations’ CSR programs tend to differ as philanthropic and strategic in nature, and customers respond to both of these CSR types. Hence we propose that contribution of marketing is necessary to both kinds of CSR, which in turn would lead to customer satisfaction towards CSR programs. In the near future, we would empirically examine this conceptual model by collecting data from customers and marketing managers of the Sri Lankan financial sector. A mix method is proposed for this study. This research concludes with practical implications.