If CSR is viewed not merely as a spend on community programmes, but as a way of thinking about how business is conducted, then the cost-savings angle comes out clearly. For instance, take the simple example of a manufacturing unit. If it decides to reduce its environmental footprint, it will take all measures to reduce its energy consumption, water use, paper use, waste, etc. All these obviously lead to better housekeeping and cost savings. The same can be extended to facilities like airports or service units like hotels, etc. For instance, the move to give hotel guests the option of not having their towels changed every day is not only environmentally friendly, but a huge cost saving for the business too! In fact Porter and Kramer (2006) feel that many corporates are missing out on the opportunities that CSR can offer for business, by not understanding its potential. They say: If corporations were to analyze their opportunities for social responsibility using the same frameworks that guide their core business choices, they would discover … that CSR can be much more than a cost, a constraint, or a charitable deed—it can be a potent source of innovation and competitive advantage (ibid.).