The paper will discuss the scope and guidelines of corporate spiritual and social responsibility (CSSR) for the use of human enhancement technologies. CSSR may be defined as an extension of corporate social responsibility to incorporate spirituality and validate transcendental selves while addressing major global challenges in a dialogical way. Currently, CSSR is needed to address the challenge and opportunity presented by the growing human performance enhancement industry. This industry deals with human augmentation/enhancement technologies that can hardly be stopped by restrictive legislation. These technologies can greatly improve the human condition, but they can also become a risk to human existence if applied inappropriately, as was portrayed in the TV series Black Mirror. Hence, it is important to determine the criteria for their beneficial application, which might coincide with the criteria for spiritually responsible human enhancement, and to formulate guidelines for corporate responsibility to direct new technologies toward improving the human condition.