The responsibility that corporations have for so-called "stakeholders" is perhaps one of the grayest areas of CSR. What with differences between professions, as well as cultural and national differences, and differences in size of corporations, there are so many aspects to consider here.
所謂企業對「利害關係人」的責任，可能因行業別、文化國情、企業規模而有不同面向的考慮，這也是導致企業社會責任的內涵容易出現灰色地帶的原因。