Elkington (1997) introduced his famous concept Triple Bottom Line focuses on three issues, namely, social responsibility (people), environmental responsibility (Planet), and economic responsibility (profit). So, a socially responsible company can be considered as an institution for economic prosperity, social equity and environment protection. During this period, Carroll and Buchholtz (2000) defines CSR as:
The idea of social responsibility requires the individual to consider his (or her) acts in terms of a whole social system, and holds him (or her) responsible for the effects of his (or her) acts anywhere in that system.