An article by Nalband and Al-Amri suggests that “encouraging ethical policies allows companies to increase their profits” (Nalband and Al-Amri, 2013). The authors studied CSR practices within companies in Saudi Arabia to see how CSR is established and evaluated. The article suggests that CSR has become “an impactful concept within Saudi businesses and that the government wants to advance society” (Nalband & Al-Amri, 2013). The article states that the authors began their research by collecting “primary and secondary data” (Nalband & Al-Amri, 2013). Primary data was collected from interviews and discussions with management, while secondary data was collected from various sources including annual reports and other documents (Nalband & Al-Amri, 2013) . Nalband and Al-Amri (2013) used twenty-one companies and ten random managers from each company to collect data. Researchers used the pyramid model of CSR which “identifies the many obligations of businesses to the community” and another conceptualization of CSR, the “Principles of Charity and Stewardship” (Nalband and Al-Amri, 2013). The study indicated that although most companies are aware of CSR which involves social and ethical terms, “importance is given to legal responsibility” (Nalband & Al-Amri, 2013). The results also indicate that “good CSR principles pave the way for positive business performance” (Nalband & Al-Amri, 2013). The conclusions of