The study the examined the Corporate social responsibility practices and the performance of oil and gas firms in Niger-Delta region, Nigeria. The specific objectives include to: determine the relationship between observing the provisions of CSR Act and the profitability and examine the relationship between environmental sustainability of operations and the turnover of Oil and Gas firms in Nigeria. The area of the study was Niger-Delta region. The study used the descriptive survey design approach. The primary source of data was the administration of questionnaire. A total population of 1994 staff was used. The adequate sample size of 333, using Freund and William's statistic formula at 5 percent margin of error was used. 264staff returned the questionnaire and accurately filled. Data was presented and analyzed using Likert Scale and the hypotheses using Pearson correlation coefficient (r). The findings indicated observing the provisions of CSR Act had positive significant effect on the profitability (r= .489 < .774, p<.05) and there was positive significant effect of environmental sustainability of operations on the turnover (r= .554 < .756, p<.05). The study concluded that observing the provision of CSR and Environmental sustainability of operation had significant positive effect on the profitability and turnover of oil and gas firms in Nigeria. The study recommended among others that the management of the organizations should endeavour to observe the provision of CSR as this will increased sales and customer loyalty; Operational costs savings, better financial performance and greater ability to attract talent and retain staff.