When firms are customer oriented their CSR program
can support the development of value in economic and
societal terms (Drucker 1984; Murray and Montanari 1986;
Wood 2010). This leads to an increasing demand that CSR
should incorporate some specific strategic purpose, for
example to enhance customer relationships or to build
brand value (Gadenne et al. 2009) and not only provide
some general benefits for the society at large (Drucker
1984). The above discussion regarding CO components
provides our first hypothesis: