Purpose: This study explored how corporate social responsibility (CSR) shapes strategic decision-making within Nigeria’s banking sector. It aimed to understand how managers interpret CSR and how CSR practices influence internal decisions such as resource allocation, partnership development, risk considerations, and long-term strategic priorities.

Methodology/Design: A qualitative approach was adopted, involving in-depth interviews with twenty-five managers from selected Nigerian banks. Purposive sampling was used to select participants with relevant experience in CSR and strategic planning. Thematic analysis was applied to analyze the data, ensuring trustworthiness through member checking, peer debriefing, and triangulation.

Findings: The study revealed that CSR is widely regarded as a strategic tool guiding organizational priorities and enhancing stakeholder trust. CSR practices significantly influenced resource allocation, partnerships, risk management, and long-term strategy. Managers emphasized the importance of authentic, transparent, and socially aligned CSR initiatives in shaping internal decision-making processes.

Implications: The findings highlight the critical role of CSR in aligning business strategy with societal expectations. Banks can leverage CSR to strengthen stakeholder relationships, improve reputational trust, and guide sustainable strategic decisions. Policymakers can use the insights to encourage meaningful CSR integration across the financial sector.