Organizations invest their retained earnings in CSR activities and in return expect maximum returns while taking minimal risk. According to Tsoutsoura (2004:6), “to be sustainable, being socially responsible should bring benefits in terms of profits”. The tangible and intangible benefits resulting from CSR are numerous (Jenkins, 2005:526). CSR is an important tool for organizations to use because it leads to various benefits. The brand image and overall reputation of the organization that implements CSR activities are much higher than those that do not (Jenkins, 2005:526). According to Tsoutsoura (2004:6) CSR efforts can lead to a reduction in an organization's operating costs. For example, an important objective of CSR is to reduce environmental pollution. This can be achieved by applying measures and systems such as reducing packaging material, electricity consumption, toxic air pollutants and planning optimal routes for delivery trucks. Approaching CSR from this perspective creates a strong incentive for organizations to increase their CSR activities