Miles and Munilla (2005) illustrate the motives for taking part in CSR by using Vehicle Marrewijk's (2003) CSR Platform and Carroll's (1991) Pyramid of Commercial Social Responsibility, which can be observed in desk 1. This desk illustrates how different degrees of commitment to CSR are related to motives and effects. The framework represents a company's CSR viewpoint can be, conformity driven, profit driven, driven by nurturing, synergetic or alternative. In the first level of CSR category, to create the legal stage, companies take part in CSR as it is their work and obligation to follow laws andregulations. Inside the economic level, companies use CSR as a technique to make a competitive benefits and gain improved upon financial performance. The moral and philanthropic stage has the aim to have an equilibrium between the earnings, people and the earth.