Corporate social responsibility is emerging as a key initiative and an essential tool in the growth of multinational corporations and the development of third world countries across the globe. The two concepts can work hand in hand to provide benefits to everyone; However, difficulties in regulating and implementing corporate social responsibility must be overcome before effective changes can be made. Definitions of corporate social responsibility may vary somewhat depending on an individual or group's perception and perspective on the situation; the definition has also varied over time. Generally speaking, Manakkalathll and Rudolf (1995) define corporate social responsibility (CSR) as “the duty of organizations to conduct their activities in a manner that respects the rights of individuals and promotes human well-being”. In contrast, Christian Aid (2004, cited in Pendleton 2004) defines CSR as “a completely voluntary, business-led initiative aimed at promoting self-regulation as an alternative to regulation at the national or international level”. Blowfield, 1995 indicates that over time, definitions and explanations of CSR have become more positive, with a greater understanding of the benefits that can be achieved through successful implementation by organizations. Pendleton (2004) suggests that early CSR initiatives were a response to public needs. pressure and the media denounce the bad behavior of the company. The goal of CSR was to show these people that companies were capable of cleaning up. Pendleton (2004) suggests that “contemporary CSR was named by Shell in response to its annus horribilis of 1995”. Monshipouri, Welch & Kennedy (2003) also describe this issue as a key turning point...... middle of article...... the true face of corporate social responsibility, Consumer Policy Review, vol.14 , no.3, pp.77-82Rodriguez, P., Siegel, DS, Hillman, A. and Eden, L. (2006). Three perspectives on multinational corporations: politics, corruption and corporate social responsibility. Journal of International Business Studies, vol.37, pp.733-746Sachs, S., Maurer, M., Ruhli, E. & Hoffman, R (2006), Corporate social responsibility from a “stakeholder” perspective: implementation of CSR by a Swiss mobile operator. Corporate Governance, Vol. 6, no. 4, pp. 506-515 Waldman, D.A., Siegel, D.S. and Javidan, M. (2006). Components of CEO transformational leadership and corporate social responsibility. Journal of Management Studies, vol.43, no.8, pp.1703-1725Body Shop Values ​​Report 2007. http://valuesreport.thebodyshop.net/index.asp?lvl1=0&lvl2=0&lvl3=0&lvl4=0Viewed 10/09/07