Nowadays corporate social responsibility (CSR) is increasingly becoming a most important part of the majority number of firms, it is becoming a significant activity for concern throughout the globe. Since 1950 established CSR, for its existence has a lot of debate. However, CSR is more noticeable now than ever since multinational corporations’ ability over world economy is stronger than ever and with that society’s needs on environmental and social responsibility (Forsberg, 2003). Sims (2003) clearly shows that there is an expectation on firms to be a good corporate citizen and carry out voluntary merciful responsibility. Further, to contribute human resources to the community and financial to improve the quality life. Besides, Sims indicates that social responsibility is a company’s obligation to join in activities that keep and contribute to the benefit of society.
CSR has no common, single accepted definition, Whitehouse (2006) indicates that there is no universally accepted definition about CSR, as it involves many aspects, generally it refers to a business that links respect for people, environment, communities and values of ethical etc (empresa, 2009).