The terms social responsibility, corporate citizenship and corporate philanthropy have been written about as if they were interchangeable concepts, yet they are really evolutionary stages on a continuum (Windsor, 2001). The roots of corporate social responsibility emerged with the early practices of business philanthropy and charitable giving ultimately leading to what Windsor (2001) and others commonly refer to as the responsibility construct. With the advent of social agencies post World War II, businesses found their ability to support local communities and personal concerns (especially in Europe and the U.K.) was strengthened and not lessened, allowing leaders to more effectively select donation targets to influence agendas and social policies. Corporate social responsibility evolved when business recognized the need to reduce the fragmented charity of the month type giving and link the organization’s charitable resources to a more planned and strategic approach to social support (Hoyt, 2003). However, this transition has not been without its critics.