目前，澳大利亚政府已经制定了一些强制性的协议，以加强审查，并确保企业更多的CSR活动(Bos, Pressey, and Stoeckl, 2015)。许多公司也坚持CSR活动，因为它增加了公司的品牌形象，也有利于经济。事实上，在这个问题上，公司并没有遵循真正的会计准则。因此，企业社会责任活动的范围和获得的确切利益并没有完全被理解(Bos, Pressey, and Stoeckl, 2015)。公司采取了许多措施来确保CSR活动的实施。然而，没有度量标准来分析CSR活动的影响。政府也要求企业遵守一定的规则，但是企业在解决CSR问题上应该付出更多的努力。
公司遵循的最常见策略之一是三重底线;通过这种方法，公司从财务、环境和社会的角度寻求成功。“人、星球和利润”是公司三重底线发展的三个主要关键特征。John Elkington于1994年提出了这一概念，并首次被壳牌石油公司(Bos, Pressey, and Stoeckl, 2015)采纳。处理这三个关键方面是为了创建一个全面的策略来满足涉众的所有需求。在这个牛肚底线中，每个流程都有进一步的细分。在人的概念中，考虑组织需求、个人需求和社区需求。利润是健康销售和客户服务的功能。对于planet变量reduce，应该考虑重用和回收facet变量。这是对这种方法的简要描述。公司根据最终的目标和可交付成果来制定自己的战略。研究发现，企业将利润最大化作为衡量的一个非常重要的切线，没有考虑其他重要方面(Bos, Pressey, and Stoeckl, 2015)。这本质上导致了实现过程中的缺陷。这成为实施中的一个问题，并对系统造成更多的影响。在这种情况下，一个被证明是有益的关键因素是，这些公司应该拥有一个健全的内部体系。这应该是一个动机，以确保所有相关利益相关者的公司遵循环境友好的政策。这有助于创建有效的CSR策略。
In the current system, the expenditure and the allocation of resources for waste disposal is largely in coherence with the profit maximization of the companies. There are many benefits that are accrued by companies when they follow the mandated protocols regarding CSR. When they adopt a moral ethical approach, it has been found that the companies are found to benefit more. According to empirical research, it has been found that when a company undertakes CSR for environmental responsibility, they boost the overall morale of the company and also ensure that they cause positive developments for the environment (Frynas, 2012).
In current times, there has been a number of mandated protocols that have been stated by the Australian Government that increases the scrutiny and ensures that the companies more CSR activities (Bos, Pressey, and Stoeckl, 2015). Many companies also adhere to the CSR activities as it increases the brand image of the company and also is beneficial to the economies. The reality is that, there are no real accounting practices that are followed by the company regarding this issue. Owing to this, the extent of the CSR activities and the exact benefits that have been procured are not fully understood (Bos, Pressey, and Stoeckl, 2015). There are a number of efforts taken by the company to ensure that there is CSR activities that are practiced. Nevertheless there is no metrics to analyze the impact of the CSR activities. The government also directs the company to follow certain rules, but there should be more efforts taken by the company to address the issue of CSR.
One of the most common strategies that have been followed by the companies is the Triple Bottom lines; in this approach the company looks for its success from the financial, environmental and social perspectives. “People, planet and profit” are the three main key features that have been developed by the triple bottom line approach for a company. John Elkington in 1994 developed this concept and it was first adhered by the Shell Oil Company (Bos, Pressey, and Stoeckl, 2015). These three key facets are addressed in order to create a holistic policy that addresses all needs of stakeholders. Within this tripe bottom line, there is further subdivision for each of the processes. Within the people concept, the organization needs, personal needs and the community needs are considered. Profit is a function of healthy sales and customer service. For the planet variables reduce, reuse and recycle facets variables should be considered. This is a succinct and a brief description for this approach. Companies develop their own strategy based on their final objectives and deliverable to achieve this result. According to research, it has been found that companies use profit maximization as a very important tangent for measuring and do not consider other important facets (Bos, Pressey, and Stoeckl, 2015. This essentially leads to gaps in the implementation process. This become an issue in implementation and causes more ramifications to the systems. A key factor that has proven to be beneficial in this case is that the companies should have a robust internal system. It should be a motivation to ensure that all the relevant stakeholders of the companies follow the environmental friendly policy. This aids in creation of an effective CSR policy.