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According to Mishra and Suar (2010), The history of CSR was stretches back to the late 50’s and 60’s which in United States, it was a period of new legislation regarding equal opportunities, consumer rights, occupational safety and environmental protection in which organisations responsible to the society. Today, there is an increased pressure on organisations to act ethically and socially responsible and there is increased pressure on many organizations to acknowledge their responsibility to society (Sun, 2012). Behaving in a socially responsible manner increasingly seen as essential to the long-term survival of companies.Voluntary standards such as ISO 14000, OHSAS 18000, Social Accountability (SA) 8000 (SAI, 2001),United Nations’ global compact, and Global Reporting Initiative guidelines (GRI, 2002) outlinea wide range of responsible business practices related to stakeholder issues such as environment, occupational health and safety, labor, human rights, corruption, etc.
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