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Corporate social responsibility (CSR) is a concept that extends the traditional focus of business in achieving bottom-line results to triple bottom-line results and the concept of sustainability that focus on economic, environmental and social performance. The Bursa Malaysia CSR Framework (2006) defined CSR as open and transparent business practices that are based on ethical values and respect for the community, employees, the environment, shareholders and other stakeholders. This CSR framework was designed to deliver sustainable value to the society at large.

Güler Aras (www.guleraras.com) is professor of finance and dean of the faculty of economic and administrative sciences at Yildiz Technical University, Istanbul, Turkey. She is also visiting professor at De Montfort University, Leicester, UK. Her research is into financial economy and financial markets with particular emphasis on the relationship between corporate social responsibility, sustainability and a firm's financial performance. Güler has published more than 15 books and has contributed over 150 articles to academic, business and professional journals and magazines and to edited book collections. One of the most recent books (2009) is The Durable Corporation: Strategies for Sustainable Development (with David Crowther), which addresses the topical issue of the sustainability of corporate activity. Güler is a founder and member of various associations and research centres in Turkey and worldwide. She is also a member of a number of international editorial and advisory boards and is vice chair of the Social Responsibility Research Network; series editor of the Gower Applied Research in Corporate Social Responsibility book series; associate editor of Social Responsibility Journal and convenor of the International Conference Series on Corporate Social Responsibility, now in its 10th year. She has also spoken extensively at conferences and seminars and has acted as a consultant to a wide range of government and commercial organisations.