This investigation will focus on three major issues arising in past research (Griffin and Mahon, 1997; Margolis and Walsh, 2001). First, the variability in their theoretical perspective and research design (Griffin and Mahon, 1997; Orlitzky et al., 2003). Second, the differences in operationalisation and measurement of the variables (Griffin and Mahon, 1997; Margolis and Walsh, 2001).