4. The goals of the enterprise, like those of the consumer, are ranked in order of importance and that targets are assessed for each goal. These target levels are shaped by a variety of factors, but the most important are the firm's past experience with these goals and the past performance of similar business enterprises; individuals and organizations generally want to do at least as well as others in similar circumstances (p. 73).
Eilbert and Parket (1973), who emphasizes CSR be moved to its implementation and practice, define CSR as: