The concept of corporate social responsibility (CSR) seems to have become ubiquitous and to be understood all around the world. Not only has it become ubiquitous, but also it has become seen as a positive aspect of corporate behaviour. It seems therefore to have become generally accepted by businesses and their managers, by governments and their agencies, and by the general public that there is considerable benefit in engaging in CSR (Crowther & Seifi, 2010). Consequently every organisation is increasingly going to have its CSR policy that will have been translated into activity. Although many people remain cynical about the genuineness of such corporate activity, the evidence continues to mount that corporations are actually engaging in such socially responsible activity, not least because they recognise the benefits which accrue. It seems therefore that the battle is won and everyone accepts the need for CSR activity – all that remains for discussion is how exactly to engage in such activity and how to report upon that activity. Even this has been largely addressed through such vehicles as GRI and the forthcoming ISO 26000.

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