“…The existing literature explores the benefits offered by CSR to the organization, such as competitive advantage, recycling and waste management, and social image improvement (Lamond et al, 2010;Saeidi et al, 2015;Singh & Misra, 2020b). On the other hand, some studies explore the negative side of CSR by considering it a burden (Al Mohanna & Al-Kayed, 2018). They also argue that it can be ineffective especially if it is actioned just to generate a positive reputation without making any real commitment to society.…”