Sustainability seems to be at the top of everyone’s agenda these days with much effort devoted by businesses to drive towards that sustainability. At the same time CSR (corporate social responsibility) and its successor ESG (environment social and governance) feature heavily in corporate reporting and in their strategic planning. The question therefore arises as to whether planning according to CSR and / or ESG principles assists the drive towards sustainability. This book discusses the relationship between these concepts in a variety of locations and variety of circumstances around the world, considering issues and how they are being dealt with globally. The focus is upon the current situation, while also considering the extent to which the focus is changing, so much that we need to think about new approaches to our understanding of behaviour and differing effects in practice. The international origins of the contributors to this volume make this an original contribution taking some of the best ideas from around the world. Developments in Corporate Governance and Responsibility publishes in association with the International Conference on Corporate Social Responsibility run by the Social Responsibility Research Network (SRRNet.org). Every volume contains commissioned chapters written specifically for the conference. The series presents current debates and research about specific aspects of social responsibility and shows these from global and interdisciplinary perspectives. Each volume presents a different theme related to the broad field of corporate social responsibility. It aims to spark debate and encourage discussion between people from different backgrounds as a way of developing and promoting best practice. The papers are global and invite contributions ensuring that the quality remains high and the scope of coverage is comprehensive and coherent.