Corporate Social Responsibility (CSR), which is also called Corporate Social Performance, is an expression of companies' voluntary self-regulation, in accordance with a global ethic. The European Commission defines it as "a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with stakeholders on a voluntary basis" (1). It involves the company implementing prevention steps assessed through a diagnosis of society performances based on the pillars of sustainable development: the environment, the economy, social factors, participative democracy. Moreover, in most countries, public opinion expects countries to spend more on protecting the environment. Sustainable development and environmental problems are now perceived more as opportunities rather than constraints.
In 2007, according toCorporateRegister.com, 4 147 companies in the world published a...