Corporate Social Responsibility in the name that defines a new link between business and society, which consists of shares of the business sector to mitigate the social and environmental problems of the communities in which they belong. Although, some literature assume that social responsibility is not assets of the undertakings and only cause an increase in sector spending it is true that CSR actions increase the reputation of companies and offer great qualitative and quantitative benefits and companies should broaden their stance in social responsibility (Carroll, 1999).