“…Recently, the CSR literature has focused on verifying relevant findings worldwide, since the adoption of such practices has been acknowledged as a decisive factor in generating profits (Arrive & Feng, ; Muttakin & Khan, ; Vogel, ; Waheed & Yang, ). Many researchers have suggested CSR as a key driver of organizational performance, including financial performance, environmental, social, sales, and overall performance (Ağan, Kuzey, Acar, & Açıkgöz, ; Beck, Frost, & Jones, ; De Bakker et al, ; Khan et al, ; Rasheed, Arshed, Malik, & Mahmood, ; Türkel et al, ; Waheed & Yang, ; Yang & Baasandorj, ).…”