The article by M. Gjolberg (2009) articulated/proposed a two-by-two CSR model of programs. At the very least:

A. Firms should find CSR programs which have soft requirements, a process orientation approach, and project to look towards results oriented ones
B. Firms should avoid results oriented programs, as these require much higher levels of resources and commitment
C. Firms should seek ONLY soft requirement oriented initiatives
D. Firms should seek a mix of hard requirements
E. None of the above