在当今时代，发展以及为子孙后代提供自然资源是一个至关重要的方面。CSR就是实现这一发展的目标之一。大多数组织使用CSR报告来根据其社会责任来评估其绩效。企业社会责任(CSR)或企业社会责任几乎与可持续发展(Sustainable Development)一词相似。这种评估对报告的质量有一定的影响(Badry, 2009)。通过企业社会责任的参与，企业能够减少资本支出和风险敞口。通过股东的合作提供平等的就业机会和做法，这是可能的。雇员人数的减少提高了他们的士气和生产力。所有这些都导致通过建立健全的环境做法和节能技术，为后代维持自然资源。另一个积极的影响是建立社区关系，由于这些组织在满足社会需求方面变得更加负责任(Crane, 2012, p.45)。通过企业社会责任报告的竞争策略，企业能够将自己与其他企业区分开来。
在这方面，利益相关者在协助组织、管理资源和利用机会方面发挥了重要作用，他们通过附加的明确政策为组织谋取利益。因此，这些组织通过其慈善活动成功地为增强组织的竞争优势、品牌忠诚度和消费者惠顾做出了显著的贡献(Scherer & Palazzo, 2007, p.1100)。通过利用合法性这一工具，各组织能够使其业务具有透明度和透明度。因此，这些组织通过与利益相关者的利益保持一致和协作，在很大程度上获得了声誉。所有这些都从消费者、投资者和员工的角度增强了组织的合法性。协同价值的创造导致了根据利益相关者的需求进行协调的机会的利用(Prado et al. 2009)。这包括传播慈善教育，这改善了本组织现有资源的质量。
In today’s age, development along with sustaining the natural resources for the future generations is a vital aspect. CSR is one such goal to achieve this development. Most of the organizations use the CSR report to evaluate its performance on the basis of its social responsibility. The CSR or Corporate Social Responsibility is almost similar to a term known as Sustainable Development. This assessment has certain impacts on the quality of the report (Badry, 2009).Through the engagement of CSR, the organizations have been able to reduce the capital expenditures and exposures to risk. This has been possible through the provision of equal employment opportunities and practices through the collaboration of the shareholders. Reduction in the quantity of the employees has resulted in the enhancement of their morale and productivity. All these have resulted in the sustainment of the natural resources for the future generation through the creation of sound environmental practices and energy saving techniques. Another positive impact is the building of community relationships, due to which the organizations have become more responsible in fulfilling to the needs of the society (Crane, 2012, p.45). Through competitive strategies of CSR report, the organizations have been able to differentiate itself from the others.
Here the stakeholder’s have played important roles in assisting the organizations, to manage the resources and exploiting the opportunities through their additional explicit policies for the benefit of the organization. Therefore, the organizations, through their philanthropic activities have been successful in making a remarkable contribution to strengthening the competitive advantage, brand loyalty and consumer patronage of the organization (Scherer & Palazzo, 2007, p.1100).Through the utilization of the tool of legitimacy, the organizations have been able to bring transparency and lucidness in their operations. As a result of this, these organizations through an alignment with the interests and collaboration of the stakeholders have achieved reputation on a large scale. All this has enhanced the legitimacy of the organization from the perspectives of consumers, investors, and employees.Creation of synergistic values has resulted in the exploitation of the opportunities that reconcile according to the demands of the stakeholders (Prado et al. 2009). This includes the transmission of charitable education which has improved the quality of the resources available in the organization.