This absence of empirical work has resulted in a lack of understanding of how CSR impacts business processes. There is equally a lack of understanding about what instruments and techniques might better enable businesses to manage triple bottom line performance. Research undertaken in this domain can further bridge the knowledge gap by exploring how business is/ might articulate and evaluate core CSR themes.

Particular attention could be dedicated to performance tools and business processes (drivers) and examination how business can respond to future / emergent societal concerns and pressures in order to create business and societal value. Such research can contribute both to the research agenda and the practise of management.