The phenomenon of corporate social responsibility "CSR" has stimulated lots of debates and disagreement among the business scholars. One of the most howling sounds comes from strategy and CSR thinkers. Strategic thinkers of this debate believe that CSR is not only an accountability action but also it is countability action. Due to this countability action heavily based on profit, the scholar of strategy field stated that strategic thinking lens should revise the phenomenon of CSR and the result of its activities. To this end in this study, we examine the CSR activities, especially philanthropy activities (sports, art sponsorships, etc.) from strategy perspectives. And the question of this study is "How the process of the CSR activities work on private hospitals and pharmaceutical firms?" In this framework, private hospitals, pharmaceutical firms in Turkey, and their CSR activity and global compact reports are used as the cases of the study. We make qualitative content analysis, and the documents in this study are analyzed with qualitative analysis software (MAXQDA). The results which were obtained from the analysis are considered important by the researchers since it is shown in this multiple case study that private hospitals and pharmaceutical firms have to focus on some specific points in their social responsibility activities to get competitive superiority for themselves and gain profit in the long term. While the CSR orientation of the private hospitals concentrates on sports dimension, the direction of pharmaceutical firms is on education dimension. In both fields, the cases construct their CSR activities on these two dimensions or relate their other CSR activities with these dimensions.
Keywords: Accountability; Corporate social responsibility “CSR”; Countability; Strategy.