CSR works on three main fronts--economic, environmental and social--calling for corporations to utterly transform themselves: top to bottom, inside and out, in both image and substance. The goal is to make corporations "profitable ethical entities" that "benefit themselves, others, and the environment" and that take greater responsibility for world peace, prosperity and sustainable development.
CSR 包括經濟、環境、社會三大面向，要求企業必須從上到下、從內至外、從形象到實質，徹頭徹尾改造成一個「利人利己更利生態」的「營利道德體」，為世界的和平、繁榮和永續發展，負起更多的責任。