This Standard sets out essential elements for establishing, implementing and maintaining an effective Corporate Social Responsibility Program within an entity and provides guidance in using these elements. This Standard, however, is intended as a guide only and entities should use the system best suited to them.The concept of Corporate Social Responsibility is equally applicable to public and private entities, government departments and not-for-profit organizations. The use of the word ‘Corporate’ should therefore be read in a broad sense as applying to all of these entities. This broader scope is certainly the way in which ‘Corporate Social Responsibility’ is commonly understood in other fora, such as the European Union.