Corporate social responsibility and the development agenda

摘要: The European Commission has designated 2005 as the year of corporate social responsibility in EU countries. Likewise, individual member states have taken important steps, such UK appointing a Minister for CSR within Department Trade and Industry, France legally requiring companies to include environmental impact their annual reports, Netherlands linking financial support schemes large compliance with OECD Guidelines Multinational Enterprises Danish Government establishing Copenhagen Centre (a focused research institution). What is this emphasis on all about? present paper reviews recent trends theory practice placing special relevance small medium enterprises (SMEs) context economic development developing