CSR is encompassed by three broad categories: environmental issues, ethics and corporate governance, and employee and product safety. "Ten years ago the term didn't exist," said Jim Burton, office managing partner for Grant Thornton, an accounting, tax and business advisory organization. "During the last five years, it has come into play as a form of management." (Tonn 2008). CSR practitioners in the U.K. —based companies increasingly view CSR as a source of competitive advantage for their companies, according to a recent report by leading business school Ashridge. Respondents confirmed that it is increasingly driving shaping marketing, communications, new product development, and corporate reputation