“…The domain of CSR encompasses social philanthropy (Carroll, 1999;Smith, 2011) and extends to curtailing impact of industrial effluents on the environment, sustainability, biodiversity, trust, and legitimacy of corporate behaviours (Crowther and Rayman-Bacchus, 2004;Tombs, 2005;Hart, 2012). CSR has also been viewed as corporate altruism (Lantos, 2001) and social responsible investment (George, Kuye and Onokala, 2012;Scholtens, 2014). With regards to compliance with international standards and best practice, Valmohammadi (2011) includes within the scope of CSR seven core elements of ISO 26000 standards, viz: organizational governance, human rights, labour practices, the environment, fair operating practices, consumer issues, community involvement and development.…”