This research explores firms’ motivators to engage in corporate social responsibility (CSR) actions from the middle managers’ perspective. In-depth interviews were conducted with 27 middle managers from Quang Ninh province in Vietnam. Using Carroll’s (1991) CSR pyramid model as the framework for qualitative data analysis, the research finds that, through the middle managers’ lens, firms are motivated to engage with CSR for necessity and sufficiency. The necessity components are profitability, competitive advantage, law compliance, and anti-bureaucracy achievements serving as the maintenance factors
and the sufficient components known as encouraging factors include employee retention, ethical image and reputation. The research contributes to the extension of Carroll’s (1991) CSR pyramid model to the context of local firms in a developing country.