The upper management generally views CSR as an extra expense or annoyance when implementing a reactive strategy.
Corporate social responsibility is a concept in management that encourages businesses to incorporate social and environmental issues into their everyday operations and relationships with stakeholders.
Managers that take a reactive approach react to situations and issues as they arise rather than planning for them in advance because doing so incurs additional costs.
Managers who are proactive look for methods to include CSR into all of their strategies. Defensive and accommodating techniques both have some room for error. None of these alternatives entirely eliminates the expense of csr, unlike the reactive method.
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