An iinteresting argument here in the excellent sustainability section of The Guardian. It argues that firms now need to consider their CSR in three dimensions - making the process of CSR much more complex (and potentially costly) than in previous decades. the three dimensions are:

Accountability - eg to stakeholders and shareholders Responsibility for the vertical supply chain - eg a retailer have to take responsibility for CSR within the entire supply chain Time - with firms increasingly having to consider the long-term effects of their actions

Quite a complex article, but certainly worth a read for students wanting a different angle for their BUSS4 Section A essays