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here is a significant role for governmental regulations on CSR there is increasing awareness of the limits of government legislative and regulatory initiatives to effectively capture all the issues related to CSR (CANADA, 2006). CSR implies following regulations and, at the same time, going beyond it. It means conducting business in a way that is consistent with morals and values of society but 'not necessarily required by law'. It involves, for instance, acceptance of voluntary agreements and a search for innovative solutions based on CSR principles. Examples of international frameworks/guidelines that are not legally binding include the Global Reporting Initiative; the United Nations Commission on Sustainability Framework; UN Global Compact; the ILO's Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy; the OECD Guidelines for Multinational Enterprises (CEC, 2001; KOVáCS, 2008).

Fortunately, industrial spillovers of social and environmental demands mean that companies need to take even standards, legislation and requirements based on industrial agreements that are not targeted at them, if such social/environmental demand is extended to them via their customers (KOVáCS, 2008). Thus, a voluntary agreement might turn into an 'obligatory requirement', pressured by competition and customer expectations.

4.7 危机和灾难——4.7 Crises and Catastrophes

On large multinational companies, shareholders expect companies to take action on global catastrophes. Such actions bring the dividend mainly on image and brand reputation, which regardless of the company true goal, is a necessary part of the business dynamics.

Similarly, when countries or an industry faces economical, social or environmental crisis or catastrophes it usually brings large risks to the very survival of the business and, at the same time, an opportunity for fundamental business changes. In such situations it is more likely that the company can survive through the crisis if it has strong local support based on its previous CSR initiatives.

4.8 道德培训企业内部——4.8 Ethics training inside corporations

Outside of company boarders both worker and top executives are furthermost citizens. As citizens they are affected by the rise of ethical values on today?′s society. Such increase in social/environmental awareness is pushed even further by the growing amount of in-house training on CSR, with companies implementing whole departments on this issue and even presenting job careers focused on CSR (WELFORD & FROST, 2006 apud HARWOOD & HUMBY, 2008).

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