Till today most companies seem to ignore the potential of persons with disabilities (PWD) as customers and as employees. PWD represent a largely untapped market and customer segment worldwide, as well as an enormous untapped pool of potential workforce. Although it is generally agreed upon that PWD employment can bring many benefits to companies, the effects and the possibly resulting competitive advantages have rarely been empirically investigated. This article aims to analyze the competitive implications of the employment of PWD, as part of the corporate social responsibility (CSR) strategy. The research is based on a literature review. The selected literature was evaluated regarding the competitive advantage using the value-rarity-imitability-organization (VRIO) framework. The results show that the employment of PWD is valuable, rare, and costly to imitate. If a company succeeds in using this resource effectively, it can lead to sustainable competitive advantages. However, an established corporate culture is a mandatory prerequisite to integrate PWD successfully and therefore represents an imitation barrier. The promotion of the employment of PWD facilitates access to a large, untapped pool of workers and can contribute to avoiding a future shortage of skilled workers. The employment of PWD does not wear off as a human resource. Furthermore, the concept can be transferred to different technologies, products, and markets. The sensitivity gained inside the company by employing PWD can open opportunities to access new markets and customer segments. Therefore, the employment of PWD, as part of the value creation strategy, is a strategic asset that can make a long-term contribution to the company's success and thus represent a sustainable competitive advantage.