The three groups of companies surveyed were selected on the basis of their different degrees of commitment to GE. The first two groups are certificated on GE by third party external assessors. They are committed to GE over and above the levels required by law, and are also committed to CSR . The third group comprises the largest companies in Spain, which occupy leading positions in many international standards of quality and excellence as regards CSR and which rank alongside Italian and British companies as world leaders in the quality of their CSR reports . The companies selected are therefore not only committed to GE but also fully involved in CSR.