Although capital costs will be higher for firms that provide CSR, the costs will not increase uniformly across firms. The use of capital in the provision of CSR attributes may result in scale economies, because capital investment often entails substantial fixed costs.
An example is a smokestack scrubber.
The cost of a scrubber is fixed, once a particular piece of equipment is installed. The cost of the scrubber will be amortized over the number of units of output the firm produces. The higher the level of output, the lower the per unit cost of the scrubber, resulting in an economy of scale.