The document discusses the value of corporate social responsibility (CSR) in today's companies. It notes that CSR attempts to incorporate prevailing social values into all company activities and relationships, but this poses difficulties in identifying values and incorporating them. When identifying values, companies must consider that values differ across countries and cultures and are constantly changing with society. To incorporate values into decision-making, moral, social and environmental factors must be assessed alongside traditional economic terms. The greatest benefits of CSR come from the ongoing process of adopting and implementing it, which helps companies stay aware of societal changes and the needs of stakeholders.