“…Legitimization reasons were legal compliance (Chan & Wong, 2006;GonzĂĄlez-Benito & GonzĂĄlez-Benito, 2006a;A. Kasim, 2007;Porter & van der Linde, 1995) and stakeholder pressure (Alvarez Gil et al, 2001;Ayuso, 2007;Bramwell & Alletorp, 2001;Cheyne & Barnett, 2001;El Dief & Font, 2010;Font, Tapper, Schwartz, & Kornilaki, 2008;Henriques & Sadorsky, 1996Ian, 1996;Kirk, 1998). The final questions on reasons to implement CSR related to the capacities and abilities of managers to implement them (Sampaio, 2009) and the barriers or obstacles to CSR engagement (Tzschentke, Kirk, & Lynch, 2008a).…”