ABSTRACT. Pohle and Hittner observe that, in its most rudimentary form, CSR can be viewed as compliance with the laws and regulations set by the public sector: as companies have gone global the costs of compliance have risen rapidly. DTI-UK holds that CSR is about companies acting voluntarily to raise performance beyond minimum legal standards. Jørgensen et al. assert that confusion resulting from discrepancies and inconsistencies in the details of CSR implementation can undermine consistent CSR practice in the workplace.