商业世界中存在着社会责任和责任，主要目的是获取利润。McWilliams & Siegel(2001)将企业社会责任描述为“对企业的利益和法律所要求的社会利益的进一步表现”。“企业社会责任和责任指导组织在道德上的行为，遵守道德的规则和规则，这有助于整个组织的利润最大化的整个过程。企业社会责任被看作是一套政策、实践和过程，它们被整合到企业的经营、供应链和决策过程中，通常包括与商业道德、社会投资、环境福祉、治理、人权、市场以及工作场所相关的问题。社会责任组织增强了品牌形象和声誉。消费者总是被那些在企业社会责任相关问题上有良好声誉的品牌和公司所吸引。一个被认为是社会责任的组织，在吸引潜在客户和贸易伙伴的能力增强后，总是能从商界的声誉中获益。声誉并非易事，但通过企业社会责任与商业道德的关系，它帮助组织获得了一个令人尊敬的名称和能力，以实现利润最大化。此外，企业社会责任指导着组织的行为。
Social responsibility and accountability exists in the business world with the main aim of making profits. McWilliams & Siegel, (2001) describe CSR as “actions that appear to further some social good, beyond the interest of the firm and that which is required by law.” Corporate social responsibility and accountability guides organizations to act ethically and by abiding to ethical rules and regulations it helps in the whole process of profit maximization of the whole organization. Corporate Social Responsibility is viewed, as a set of policies,practices, and processes which are integrated into business operations, supply chains, and decision-making processes within the organisation and usually include issues related to business ethics, society investment, environmental well being, governance, human rights, the marketplace as well as the workplace. Socially responsible organizations have enhanced brand image and reputation. Consumers are always drawn to brands and companies with good reputations in Corporate Social Responsibility related issues. An organisation regarded as socially responsible always benefit from its reputation within the business community by having increased ability to attract potential customers and trading partners. Reputation is not easy to attain but through Corporate Social Responsibility with relation to business ethics it helps organizations secure a respectable name and ability to maximize profits. Moreover corporate social responsibility guides the behavior of the organisation.