Corporate responsibility is now an entrenched function of companies interwoven with marketing departments, stakeholder, and investor relations.
Governments, investors, and the general public have all also become more sophisticated in their conception and reception of corporate responsibility.
Corporate "green washing" or limited and ad-hoc initiatives can have the opposite of the desired effect.
Data has shown that there is in fact a negative ROI from half-hearted CSR spending.
That ability to target CSR or CR spending on strategic initiatives with specific outcomes is central to effective planning and showing a positive rate of return from the investment.