The CSR field remains strongly imbued with a moral imperative. In some areas, such as honesty in filing financial statement and operating within the law, moral considerations are easy to understand and apply. It is the nature of moral obligation to be absolute mandates, however, while most corporate social choices involve balancing competing values, interests, and costs. Google’s recent entry into China, for example, has created an irreconcilable conflict between its U.S. customers’ abhorrence of censorship and the legal constraints imposed by the Chinese government. The moral calculus needed to weigh one social benefit against another, or against its financial costs, has yet to be developed. Moral principle do not tell a pharmaceutical company how to allocate its revenues among subsidizing care for the indigent today, developing cures for the future, and providing dividends to its investors.