“…Many researchers have examined the topic as a broad area that encompasses several defined subareas such as legal, financial, ethical, and discretionary responsibility (Carroll, 1979;Heath and Ryan, 1989), while others use the term more loosely to refer to a general sense of ethics (Garriga and Melé, 2004;Joyner and Payne, 2002;Wulfson, 2001). Some examine CSR from the CEO's perspective and conclude that the CEO or other top managers' values are reflected through the company's socially responsible actions (Choi and Wang, 2007;Jones, 2007), while others see it as primarily a public relations or marketing function (Becker-Olsen et al, 2006;Chahal and Sharma, 2006;Clark, 2000).…”