“…It has been viewed as social obligation (Berle, 1932), social responsibility (Bowen, 1953), corporate philanthropy (Eells, 1956;Levitt, 1958), corporate citizenship (Marten, Crane, & Fredricks, 1960), social responsiveness (Carroll, 1999) and social performance (Wartick & Cochran, 1985;Wood, 1991). Of recent, the definition of corporate social responsibility (CSR) has been noted to be context specific (Gjolberg, 2009;Freeman & Hasnaoui, 2011). In essence, CSR is a concept with diverse definitions that require the understanding of the context within which it exist.…”