CSR is measured following a systems model of a business into three levels:

Principles of social responsibility
Processes of social responsiveness
Outcomes as they relate to the firm's societal relationships
Level I: Principles of Social Responsibility
The level of application of these principles is institutional and is based on a firm's basic obligations as a business organization. Its value is that it defines the institutional relationship between business and society, and specifies what is expected of any business. This level of the CSR model itself is all about the relationship between business and society at large and it has three major elements:
Legitimacy concerns business as a social institution, and frames the analytical view of the interrelationship of business and society
Public Responsibility concerns the individual firm and its processes and outcomes within the framework of its own principles in terms of what it actually does
Managerial Discretion whereby managers and other organisational members are moral actors. Within every domain of corporate social responsibility, they are obliged to exercise such discretion as is available to them, toward socially responsible outcomes
Level II: Processes of Social Responsibility
Corporate social responsiveness is a business's capacity to respond to social pressures. This suggests the ability of a business organisation to survive through adaptation to its business environment. To