In Table 4.2 we describe the inputs used in generating CSR attributes and the attendant costs. As shown in the table, additional capital might be required to generate CSR characteristics. For example, pollution abatement to achieve an environmental standard beyond that required by law will require the purchase of additional equipment. Similarly, office space, supplies, computers, telephones, and other communications equipment may be devoted to CSR. To the extent that additional capital is required,
capital costs will be higher.