The concept of corporate social responsibility csr has emerged over the past 30 years to occupy a significant role in certain aspects of the organizational theory. Corporate social responsibility and business performance theories and evidence about organizational responsibility tobias gossling does it pay for businesses to act morally this book attempts to answer this question taking a positive approach it demonstrates that under certain conditions organizations can act responsibly and profitably at the same time it elaborates on these conditions . Corporate social responsibility csr is a sustainable development that providing economic social and environment benefits to all stakeholders through business approaches the role of csr is very important in organizational performance the development of csr interests in the banking industry is growing rapidly in the last decade. Corporate social responsibility and business performance theories and evidence about organizational responsibility tobias gossling does it pay for businesses to act morally this book attempts to answer this question taking a positive approach it demonstrates that under certain conditions organizations can act responsibly and profitably at the same time it elaborates on these conditions