The problem with implementing a strategy of pro-active CSR is that often the employees are not encouraged enough to spend their time on it. It can generally be said that employees need to be encouraged by their management, not forced to adopt CSR measures. Their commitment and willingness plays a big role in the success of CSR initiatives. An approach to strengthen pro-activity regarding CSR is a focus on creating positives instead of just avoiding negatives. If people get the feeling that doing good (for others, for the environment etc.) will help them to do well, they are much more likely to be motivated and come up with innovative, self-developed ideas to further strengthen Social Performance.Many research questions have been addressed in the past years but researchers acknowledge the fact that we still have major gaps in our knowledge in certain areas of CSR. Herman Aguinis and Ante Glavas have found that CSR literature is fragmented because different levels of analysis are used to study CSR. Whereas a lot of literature can be found where CSR is studied at a Macro level (institutions, organizations), they suggest also focusing on the micro level (individual) and multilevel approach. The choice of a level of analysis also comes with basing it on different theoretical orientations. Anguinis and Glavas have therefore provided a new classification for predicators and outcomes of CSR as well as mediators and moderators of CSR relationships in order to make the different levels of analysis more comparable.They have categorised the predictors into reactive and proactive, depending on the willingness of a firm to engage in CSR. Outcomes of CSR actions where classified as either external or internal depending on the effect on stakeholders. They also studied why certain measures lead to certain outcomes and summed these mediators up in two categories: relationships between parties (firm-stakeholder, employee-supervisor) and values (individual, firms, stakeholders).One study found that a manager emphasising on CSR values is likely to be seen as a visionary leader and can then better encourage employees to extra effort which leads to the company’s improved performance. People are therefore considered an important moderator of CSR-outcomes relationships and fall into the „four Ps”: People, place, price and profile (Anguinis and Glavas). Not only employees’ commitment but also management tactics and CSR awareness fall into the people category. The Place category refers to the environment of a firms location, the country, the international diversification and the community they operate in. It is also very important to consider how much money a firm is willing to invest into CSR. Research and development costs can be considered moderators in the price category. The profile category includes variables like a company’s size or its resources.It was also found that Studies at the institutional and organizational levels focus more on financial outcomes, potential risks for the company, stakeholder interest while acting within official regulations and standards. Business people, in particular, like to think of their financial performance as something that they are doing not only for themselves, but also for society, as they fulfil their institutions’ mission to provide goods and services for society. These people are likely to object to CSR on the basis that businesses do not have the necessary social skills to handle social activities or that CSR dilutes businesses’ primary purpose. Then again, others argue that ‘through a competence orientation, companies may align their philanthropic activities with their capabilities and core competencies. In so doing, they avoid distractions from the core business, enhance the efficiency of their charitable activities and assure unique value creation for the beneficiaries’ (Bruch and Walter 2005, p. 50). A direct relationship between CSR and financial performance has not always found in studies (e.g. Surroca, Tribo, and Waddock 2010). Some argue that the relationship is dependant on firm’s resources; others say it depends on how well the taken measures suit the company. Barnett (2007) believes that the impact of CSR on CSP even varies from one firm to the other. It has also happened that the effect of CSR activities on firm financial performance can be seen clearly and directly. In other cases the effect of CSR activity on firm performance may only be seen through the understanding of mediating variables and situational circumstances. As a result, more and more researchers appreciate the complexity of the relationship between CSP and CFP while still pursuing to establishing a positive relationship between the two.It is important to recognize the interdependence between businesses and society and every firm needs to understand that it is absolutely necessary to act now, better than later. I hope that research will continue in many of these areas and awareness will continue to grow.