CSR challenges. This literature also does not specify whether governments shape CSR through mandatory regulation or … different forms of public CSR regulation – notably in the areas of labor standards in apparel and tax transparency in … US government has favored top-down mandatory regulation …

and USA. It demonstrates that companies in the developed countries use a mix of different strategies to incorporate CSR … principles in their self-regulatory mechanisms. Strategies based on legal regulation are not foremost in this mix; rather, in … these countries regulation-based strategy is meant to assist the non-legal drivers of CSR …