Based on this perspective, CSR can be viewed as a form of investment. One way to assess investment in CSR is as a mechanism for product differentiation. In this context there are CSR "resources" and "outputs." A firm can create a certain level of CSR by embodying its products with CSR attributes (such as pesticide-free fruit) or by using CSR-related resources in its production process (such as naturally occurring insect inhibitors and organic fertilizers).