4．More and more corporations are taking an interest in corporate social responsibility （CSR）．CSR is made up of three broad layers．The most basic is traditional corporate charity work．Companies typically spend about 1% of pre-tax profits on worthy projects．But many feel that simply writing cheques to charities is no longer enough．In some companies，shareholders want to know that their money is being put to good use，and employees want to be actively involved in good works．
Money alone is not the answer when companies come under attack for their behavior．Hence the second layer of CSR，which is a branch of risk management．Starting in the 1980s，with environmental disasters such as the explosion at Bhopal and the Exxon Valdez oil spill，industry after industry has suffered blows to its reputation．
So，companies often responded by trying to manage the risks．They talk to non-governmental organisations （NGOs） and to governments，create codes of conduct（行为准则） and devote themselves to more transparency（透明）in their operations．Increasingly，too．they，along with their competitors，set common rules to spread risks．
All this is largely defensive，but there are also opportunities for those that get ahead of the game．The emphasis on opportunity is the third layer of CSR：the idea that it can help to create value．If approached in a strategic way，CSR could become part of a company's competitive advantage．That is just the sort of thing chief executives like to hear．The idea of"doing well by doing good"has become popular．
Nevertheless，the business of trying to be good is bringing difficult questions to executives．Can you measure CSR performance？Should you be cooperating with NGOs and you're your competitors？Is there any really competitive advantage to be had from a green strategy？
Corporate social responsibility is now seen as a mainstream．Big companies want to tell the world about their good citizenship with their devotion to social responsibilities．Done badly，CSR is often just window-dressing and can be positively harmful．Done well，though，it is not some separate activity that companies do on the side，a corner of corporate life reserved for virtue（美德）：it is just good business．
（Note：Answer the questions or complete the statements in NO MORE THAN TEN WORDS）
78．Bothshareholders and employees in some companies find it no longer enough to simply donate money to charities．
79．Give one example of the defensive measures of risk management according to the passage．Companies talk to non-governmental organisations （NGOs） and to governments．/Companies create codes of conduct．/Companies devote themselves to more transparency in their operations．/Companies set common rules with their competitors to spread risks．
80．With the emphasis on opportunity，the third layer of CSR is meant tocreate value．
81．According to the passage，"good business"（paragraph 6）means that corporationstake social responsibilities while making profits．
分析 文章介绍现在很多公司管理的CSR的三层管理，旨在创办一个既能盈利又有社会责任的公司．
解答 78．答案：shareholders and employees
细节题：根据文章第一段的最后的句子：But many feel that simply writing cheques to charities is no longer enough．In some companies，shareholders want to know that their money is being put to good use，and employees want to be actively involved in good works．可知股份持有者和职员发现只是简单的将钱捐给慈善机关是不够的，所以填Shareholders and employees．
79．答案：Companies talk to non-governmental organisations （NGOs） and to governments．/Companies create codes of conduct．/Companies devote themselves to more transparency in their operations．/Companies set common rules with their competitors to spread risks．
细节题：根据第三段的内容：可知公司会采取下列防御措施应对危机：和非政府组织和政府谈话：Companies talk to non-government organizations（NGOs） and to governments．/公司创造行为准则：Companies create codes of conduct．/公司在经营的时候更加透明：Companies devote themselves to more transparency in their operations．/公司和竞争者一起设置共同的规定．Companies set common rules with their competitors to spread risks．
80．create value
细节题：根据第四段的句子，The emphasis on opportunity is the third layer of CSR：the idea that it can help to create value．可知第三层的管理CSR是强调机遇，旨在创造价值，所以填Create value．
81．take social responsibilities
推理题：根据第六段的前面两句话，Corporate social responsibility is now seen as a mainstream．Big companies want to tell the world about their good citizenship with their devotion to social responsibilities．可知好的公司既要能盈利也要有社会责任．填 take social responsibilities．
点评 此为主观题，考查考生的理解概括能力，考生需要严格按照字数要求，提炼概括文意．
