The study examines the Intervention of Management culture on the relationship between Social Obligation (CSR) parameters and Management performance of Nigerian Breweries Plc. CSR has become a strategic tool for modern organizations, influencing not only societal well-being but also corporate reputation, employee engagement, and overall business performance. Despite extensive CSR initiatives in Nigeria, the effectiveness of such programs in enhancing Management performance is often contingent on internal factors, particularly Management culture. The study adopted a survey research design, collecting primary data from 200 employees of Nigerian Breweries Plc using structured questionnaires. Data were analyzed using descriptive statistics, mean scores, and regression analysis to test the hypothesized relationships. Findings indicate that CSR initiatives—spanning environmental sustainability, community development, and employee welfare—positively influence Management performance. Management culture was found to significantly support CSR initiatives by promoting ethical behavior, teamwork, employee participation, and leadership commitment. Regression results further revealed that Management culture partially mediates the relationship between CSR and Management performance, implying that CSR efforts are more effective when embedded within a supportive culture. The study concludes that aligning CSR initiatives with Management culture enhances productivity, stakeholder satisfaction, and corporate reputation. Based on these findings, recommendations include fostering a strong ethical and participative culture, integrating CSR into strategic objectives, encouraging employee involvement, and ensuring leadership commitment. This study contributes to the literature by providing empirical evidence from a developing economy context and offers practical insights for managers and policymakers aiming to maximize the strategic value of CSR in Nigerian firms.