This thesis explored the extent to which the concept of corporate social responsibility (CSR) is defined and articulated by corporations in the Oil and Gas Project in Papua New Guinea, using the case of InterOil Corporation. The thesis offered a discussion on the views, understanding and practices of corporate economic, legal, ethical and philanthropic responsibilities. The thesis has examined the ways in which the concept of CSR is broadly understood at the governmental or corporate level. The study analysed official documents, including relevant legislation such as the Oil and Gas Act (1998), the Environmental Act (2000) and corporate annual reports. In addition, in-depth interviews with the participants - managers and employees from InterOil Corporation - were also analysed. The analysis revealed an understanding that the main focus of CSR is on redistribution of economic benefits and corporate moral imperatives. This has influenced the extent to which CSR is defined and practiced. The main concern for all stakeholders, reflected in analysis of documents and interviews, was redistribution of economic benefits. The study showed that there is a significant lack of planning and policy at institutional levels: government and corporation. As a result, it has created confusion or an overlap of responsibilities between corporate CSR and government constitutional obligations of service delivery to affected landowner communities. In essence, CSR practices, in line with Giddens (1998) third way governance has shifted political, economic, financial powers and intellectual control away from “nations into de-politicised global space” (p. 140) by creating an inappropriate development programs, which shifted responsibilities, including the state’s traditional roles in providing community services, onto the company (InterOil). On the other hand, the government has seemingly maintained a hands-off approach, while maintaining a tight approach to benefit redistribution. The importance of this research is that it addresses a gap in the literature on corporate social responsibility from the perspective of corporations in oil and gas projects in PNG. It offers empirical evidence of a need for future research in CSR practices in oil and gas or resource development in PNG.