Auld et al. introduce a taxonomic system, which distinguishes between 7 varying Corporate Social Responsibility programs. This is done to assess the potential of CSR's production of social and environmental benefits, as well as explain why firms should engage in CSR programs. .
The first voluntary CSR program, Responsible Care ®, was introduced as a voluntary code in the chemical industry. This was introduced due to concerns raised by Canadians regarding the effects chemicals were having on both the health of individuals and the environment. Of the 7 categories Auld et al. introduced, Responsible Care can be identified with Industry Association Codes of Conduct. This is because Responsible Care ® was established as an industry wide code of conduct by the Chemistry Industry Association of Canada. Industry Association Codes of Conduct, attempt to build collective efforts to improve the practices of CSR throughout various firms (Auld et al. 2008, pg. 423).
In the view of a business case, there are several advantages for corporations and firms to get involved with Responsible Care. When firms take part in the Responsible Care program, they confirm to civil societies that they are practicing in a much more effective and efficient manor by following the codes outlined in the Responsible Care program. When partaking in these practices these firms are able to reduce their costs and consumption in waste and energy, while still being able to maximize their profits. This benefits both the firm and the society, because less waste being produced, and the more resources being allocated responsibly indicates that firms are able to produce more for the cost of less, resulting in both a cleaner environment for the society, and a less efficient method for firms to produce income. With firms publishing their information related to injuries, accidents, and illnesses in the workplace, they are able to continuously encourage improvements in the workplace to reduce the risks of workplace incidents.