Indeed, CSR has become increasingly popular
especially within the past decade, which has led to augmented use of CSR as a strategic marketing (Golob, Lah, & Jančič 2008; Piercy and Lane 2009) and management (Porter and Kramer 2006; Maon,
Lindgreen, & Swaen 2008) tool. More and more successful and well-known companies use CSR as a
strategic tool for purposes of differentiation and value creation (nexxar 2010), but even small- and
medium-sized enterprises have adopted CSR to position themselves (Jenkins 2009; Retolaza, Ruiz, &
San-Jose 2009)