CSR can be divided into two categories: what corporations should do (say, contribute to a women’s rights NGO or build a village school) and what they should not do (say, dump mercury into rivers or bury hazardous materials in landfills). The latter is wholly conventional and subject to regulation (and recently to questions about how corporations should behave when there are no host-country regulations).
一般来说，企业社会责任可以被分成两类：企业应该做的（比如说向一个保护妇女权益的非政府组织捐款，或是捐建一所乡村学校）以及不应该做的（向河中排放水银或在填埋场掩埋危险物料），而后者属于一般性行为，且易于监管（但在东道国缺乏相关监管的情况下，企业该如何作为？对此也有争论）。