Wokutch and Spencer (1987: 74) recommended that "future research on this topic (CSP/CFP) needs to be conducted within specific industries". Various industry sectors have different attributes and uniqueness in their internal competencies and external pressures that create a 'specialization' of social interests. Similarly, Griffin and Mahon (1997), whose research was based on a single industry perspective, suggested that future research will be focused on a single industry due to the different nature in social responsibility between different industry sectors. Thus, most of the studies focused on cross-sectional industries, rather than on a single sector (Orlitzky et al., 2001).