JMGT_V10_N4_A1 Robert W. Robertson Cynthia Parmenter Patrick Low Journal on Management 2230 – 715X 10 4 1 9 Corporate Social Responsibility, Global Business, Sustainability, Performance Indicators, Values, Ethics, Morality, Philanthropy Corporate Social Responsibility (CSR) has become an important practice for business across the world. Increasingly, business has recognized the interconnections that make them sustainable and successful. The increasing global and technological business environment requires that firms which develop methods to retain and enhance their competitive advantage. Today, business must manage more than simply the bottom line. Today, as business grows, it is increasingly measured on its commitment to be “socially responsible.” In that regard, business must act legally and morally in the pursuit of profit as well as developing an organizational sense of “Corporate Social Responsibility” (CSR). Clearly, the community and the environment within which the business operates are increasingly viewed as a part of a holistic system. This paper provides an overview of the theory and practice of Corporate Social Responsibility. March - May 2016 Copyright © 2016 i-manager publications. All rights reserved. i-manager Publications http://www.imanagerpublications.com/Article.aspx?ArticleId=5904