Abstract
It is a genuine concern for corporations to consider whether CSR (Corporate Social Responsibility) should be given more priority than making profits. There are two kinds of opinions on this issue; one is the “burden” opinion, which means the practice of CSR is a burden on corporations and should be abandoned, and the other one is the “proliferation” opinion, which means corporations can make handsome profits by good performance of CSR. In fact, corporations’ attitudes toward CSR mainly depend on the fitness of CSR with profits. Corporations will usually hold a positive attitude if their practice of CSR contributes to the increase of profits. Otherwise, they will hold a negative attitude towards CSR.
