“…In this regard, corporate social responsibility (CSR) may not be conceptualized as an efficient way to run a business, or, it may be handled via a public relations approach. Here, the focus of CSR is to manage stakeholder perceptions and the aim is for the corporation to be seen to be taking its social responsibilities seriously (Brown and Dacin, 1997;McWilliams and Siegel, 2001), regardless of whether this is actually occurring in practice. This latter view takes an instrumental, 'means to an end' approach to CSR, where the emphasis is on corporate image management with stakeholders, purely for competitive advantage (Donaldson and Preston, 1995;Freeman, 1984;Jones, 1995).…”