Climate change, human rights, child labour: a few years ago, companies would dismiss these issues as irrelevant. But as the world has become better informed, companies have had to take more account of their non-financial impacts on society and corporate social responsibility (CSR) has risen up the business agenda.

There is a glut of information on CSR performance, including indices such as the FTSE4Good, the Dow Jones Sustainability Index and Business in the Community's Corporate Responsibility Index.