Laura Ani, Research Fellow, Nigerian Institute of Advanced Legal Studies, in her article, “Rethinking Corporate Social Responsibility in Nigeria”, argues that the application of CSR as a form of self-regulation based mainly on moral motivation and altruistic incentives should be reappraised. She examines the Shareholder Primacy and Stakeholder Communitarianism approaches to CSR, the statutory framework for CSR in Nigeria and how other jurisdictions have treated the issue of CSR. She concludes that there is a need to depart from the voluntary practice of CSR by institutionalising it in the form of legislation.