As a result, companies have found that on some occasions CSR is not just a simple mode of operation but also a marketing strategy. On other occasions, CSR is driven by external factors. For example, CSR as a strategy can be motivated by “changes in consumer behavior, pressure from shareholders and employees, or enlightened leadership” (Galbreath, 2009, p. 109). On any occasion, CSR can be used successfully to initiate a turnaround of a company. Most corporate CSR strategies are implemented using the top-to-bottom approach. Furthermore, most of these strategies involve practices such as organizational alignments, better budget allocation, and taking more central roles in environmental issues. CSR as a strategy could involve recognizing the role of the company in relation to external issues. The chosen strategy must also take into account the standards of actions expected of a company seeking to implement CSR. Management is a key factor in any strategy that depends on