Over the past decade, a growing number of companies have recognized the business benefits of corporate social responsibilities policies and practices. Their experiences are bolstered by a growing body of empirical studies which demonstrate that corporate social responsibility has a positive impact on business economic performance, and is not harmful to shareholder value. There are six key responsibilities or dimensions of corporate social responsibility: costumers, employees, business partners, the environment, communities and investors. Corporate social responsibility is really how to manage these six responsibilities. Companies employing such a new values-based business approach have found that it c an improve financial performance, increase employees' motivation and commitment to work, and enhance customer loyalty and corporate reputation. The Model in use (theoretical language), created with the reference to the theoretical background of business ethics, is able to explain the impact of CSR with the help of a bundle of dependent variables such as • Financial Performance, • Employee Commitment and Motivation, • Costumer Loyalty, • Risk, • Operating Costs and • Brand Image and Reputation. Measuring CSR effects a dditional benefits: Improved stakeholder relationship, improved standing among investors, reduced internal operating costs, better internal coordination, identification of non-financial aspects, better defined priorities, improved compliance and identification of potential liabilities. The "BOKU Approach" defines the independent variables (objective language) for the CSR working model and shows the way to measure (correspondential language) the independent variables by auditing using a "reduced design", austriacism and a "mystery" shift to enhance the acceptance rate. It has been referred to as "caring capitalism" in contrast to "financial