As a hot issue of modern western economic and management field, CSR holds a long and impressive history in management literature (Windsor, 2001; Carroll, 1999 and 1979). With several dimensions, CSR shows various hues and shades re its meaning, implementation and implications, (Gupta and Saxena, 2006) thus, leading to conflicting, unresolved questions such as distinguishing the manner of setting CSR standards and resolving conflicts (Wharton and Clifton, 2002), identifying stakeholders and the nature of responsibility (Hartman, 2003).