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Influence of Christianity on Socially Responsible Enterprises: Selected Philippine Cases Aliza D. Racelis ABSTRACT Now more than ever, especially in the context of the recent financial crises, Corporate Social Responsibility (CSR) is now seen as an integral part of corporate strategy, whatever region of the world we are dealing with. Along with this, we are witnessing today a remarkable growth in the so-called “third sector”, i.e., in socio-economic initiatives which belong neither to the traditional private for-profit sector nor to the public sector. These initiatives generally derive their impetus from voluntary organizations, and operate under a wide variety of legal structures. When such initiatives and enterprises are faith-based, the expectation is that they are bound to have peculiar characteristics that make them specially successful, based on the notion that their modes of service deliverywhich rely on the role of faith and faith-based institutions allow both care providers and beneficiaries to develop a sense of individual and community responsibility for correcting social ills. The case of the Philippines is unique, in the sense that there are a huge number of Christian business leaders and entrepreneurs that put their faith “to the plow”. On the basis of a review of the literature on faith-based CSR as well as an in-depth descriptive analysis of two Philippine faith-based enterprisesthe Gawad Kalinga (lit. “give care”) and the Bangko Kabayan (an Economy of Communion bank) , this paper has set out to propose a Theoretical Framework for successful faith-based social enterprise, made up of two prongs: (1) Faith-based Social Capital, and (2) Spiritual Leadership (business as a vocation).