SUMMARY
This study deals with the subject of corporate social responsibility, and aims to identify the philosophy adopted by the Arab Potash Company for social responsibility. In addition, the study aims at identifyingthe areas covered by social responsibility programs and the level of spending on them. The study adapted a case study and qualitative analysis as a methodology, and document analysis and in-depth interviews as data collection tools. The results of the study show that the philosophy of the Arab Potash Company for social responsibility is based on the idea of reaching the desired social balance and sustainable development. The social responsibility programs of the Arab Potash Company divided into nine areas: official support, education, social development, health, water and the environment, sport, places of worship, culture, professional associations. The areas of official support, education, social development, health and water received the largest share ofthe company›s social responsibility projects. Ninety percent (90%) of the total expenditure was spent on these areas over the last four years, Sports, places of worship, culture and professional unions received (10%) of total expenditure on social responsibility programs.