Corporate social responsibility consists of obligations that go beyond what?

1. Corporate social responsibility consists of obligations beyond those required by law or union contract. 2. That is what makes the first defining point true, namely that it is voluntary. 3. Cleaning up factories polluting air and water, where the law compels it, is therefore not an act of corporate social responsibility. 4. Board wishes, budgets, and advertising promises are not the benchmark the definition uses. _Source: OpenStax Introduction to Business (CC BY 4.0), Ch 2 "Making Ethical Decisions and Managing a Socially Responsible Business", section 2.3 Managing a Socially Responsible Business_