Corporate responsibility is now an entrenched function of companies interwoven with marketing departments, stakeholder, and investor relations.

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Governments, investors, and the general public have all also become more sophisticated in their conception and reception of corporate responsibility.

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Corporate "green washing" or limited and ad-hoc initiatives can have the opposite of the desired effect. 

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Data has shown that there is in fact a negative ROI from half-hearted CSR spending.

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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.