Generally, it is not a good idea to start by reviewing all CSR efforts at once. Firms engage in a variety of activities in manufacturing, in their supply chain, and in cause marketing that already commands the attention of appropriate operational leaders. Detailed oversight by directors may be unwarranted, and will likely be unwelcome.

Instead, directors should first examine the things in which they are most directly involved: the firm’s charitable activities, especially its largest ones.

Most companies engage in some form of philanthropic activity, either through direct donations or a corporate foundation. Look especially carefully at the soft activities that do not mesh with the business activities of the firm, either on the input or the output side. See whether and how they are supposed to generate value for the firm . . . .

Next check out your core business processes to identify their larger social consequences. For example, inquire whether your manufacturing process could be made more efficient . . . .

Finally, work your way out from the center of your own activities, in two directions: up your supply chain to vendors, and down your value chain to customers. Make sure management has looked at its purchases of raw materials. Are they sustainably harvested? Would it make sense for the company to work with its suppliers to help them address working conditions in their factories in ways that would also improve worker morale and productivity (and thus, not incidentally, lower costs)? Can you work with your customers to reclaim and recycle parts of your products after they’ve been consumed? Are your cause marketing programs and community relations activities truly building your brand?

Dutch Leonard and Kash Rangan are professors at HarvardBusiness School and co-chairs of its Social Enterprise Initiative.