Corporate social responsibility measures stem from the theory that businesses shouldn’t focus on profit alone. In this case, the treatment group was composed of firms that had committed fraud. The study also showed that the connection between high CSR scores and fraud was greater in states with high rates of religious practice. In other words, in more religious areas, firms that had committed fraud had even higher scores compared to non-fraudulent firms. What is the difference between companies such as Chik-fil-A that brand themselves as prioritizing a certain morality and mainstream corporate social responsibility efforts?