Debates about CSR have moved all the way into corporate boardrooms. In 2005, 360 different CSR – related shareholder resolutions were filed on issue ranging from labor conditions to global warming. Government regulation increasingly mandates social responsibility reporting. Pending legislation in the UK, for example, would require every publicly listed company to disclose ethical, social, and environmental risks in its annual report, These pressure clearly demonstrate the extent to which external stakeholders are seeking to hold companies accountable for social issue and highlight the potentially large financial risks for any firm whose conduct is deemed unacceptable.