“…This has prompted a growing number of studies on the various facets of corporate social responsibility (CSR). While some studies attempt to investigate the theoretical and philosophical basis of CSR and ethics (Carroll, 2000;1979;Sen, 1997;Etzioni, 1988;Hunt and Vitell, 1986;Friedman, 1970), others focus on the possible determinants of social and ethical commitments of corporations in terms of firm size (Lee, 1987;Aupperle et al 1985;Ullman, 1985;Aldag and Jackson, 1984), country/culture (Quazi and O'Brien, 2000;Schlegelmilch and Robertson, 1995), industry type (Schlegelmilch and Robertson, 1995; Quazi, 1994), product orientation (Labatt, 1997), and organizational performance (Aldag and Jackson, 1984).…”