2.9.1 Issues

CSR concerns ethical issues. A number of these issues involve corporate behaviour that affects the ' outer world', such as the prevention of environmental damage and the refusal to pay money (concessions) to corrupt powers (because this money is not used for the benefit of the local population). Some issues relate to internal corporate governance, such as permitting the establishment of employee associations and improving safety standards at work, and training. Others involve both aspects, as is the case with fighting child labour: the company itself must not employ children, nor must it purchase products produced in so-called sweatshops' by child labour. Generally speaking, all of these issues are of public concern. Sometimes it is not easy to define specific interested parties as in fact all people benefit from environmental risk mitigation and CSR to some extent or another.

Corporate governance involves issues of a procedural and technical nature, such as corporate power structures and the manner in which the various corporate bodies exercise their powers. Sub-issues, such as integrity in decision-making and conflict of interest notifications, are aimed at improving internal corporate relations between these bodies. Those who benefit are listed companies and institutional investors who make use of the capital market.