<p>Corporate Social Responsibility (CSR) has evolved as a significant strategic issue for modern corporations and received increased attention by researchers internationally. The scope of this study is to present a comprehensive review of the studies examining the impact of certain dimensions of corporate social responsibility (CSR) on the value of firms operating within the idiosyncratic sport recreation sector. The paper identifies four key dimensions of CSR that sport recreation firms must

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... rget in order to improve their image, community connections and bottom line financial numbers. These dimensions are the connections with the local communities, the protection of natural environment, their product-service quality and their employee's satisfaction and retention. The improvement or significant involvement on behalf of sport recreation firms within these sectors can provide significant competitive advantages and enhance corporate value. Useful policy implications are also provided within the paper. </p>