It is important to assess corporate social responsibility (CSR) from different perspectives. The decisions of managers may have significant impacts on different aspects of society. Therefore, it could be essential to measure the attention of managers to their social responsibilities when making a decision; an ineffective, unreasonable decision that disregards social impacts may impose irreparable harm to society. This study sought to evaluate factors that affect CSR, e.g., social capital and stakeholders, and factors that are affected by CSR, e.g., employee performance and customer loyalty. Data were collected through a review of the literature, including books and papers.