IBM CSR Survey - the CSR Value Curve

An IBM CSR Study 2008 covering 250 companies globally, argues that "there is a shift in thinking from CSR as a cost or risk mitigation effort to CSR as a strategic goal that brings in new revenues" Apparently, many companies are growing up this "CSR Value Curve" from the lowest level of CSR seen as a legal compliance to the highest view of considering CSR as a Strategic Goal that brings in new revenues. Now the interesting question is how many Indian companies are there at the lower end of this CSR Value Curve? Please go through the full IBM CSR survey and let me know your views.