With a growing concern for corporate social responsibility (CSR), leading companies in various industries, driven by companies’ stakeholders, consumers, societies and governments, are accelerating initiatives to demonstrate their CSR commitments. For example, General Electric initiated “Ecomagination” (a neologism combining ecology with imagination) as its strategic key word (Business Wire, 2005) and ever since has continued to prepare extensive reports on environmental issues. HSBC, a leader in global banking, announced a carbon neutral initiative, showing its commitment to CSR for climate change problems (BBC News, 2004), while in 2008, Wal-Mart launched its new jewelry line called “Love, Earth” in which Wal-Mart only uses gold, silver and diamonds from mines and manufacturers that meet sustainability standards established by Wal-Mart (Fibre2fashion, 2008).