Trying to tie the words corporate, social and responsibility together has not, in the past, been the easiest thing to do.

Scandals such as sweatshop labour and environmental pollution have had a negative impact on the image of some of the world's largest corporations.

Yet one result of this has been that many companies have formulated strong corporate social responsibility (CSR) policies.

Aimed at ensuring their businesses comply with industry "best practice", these often involve a statement of the company's core ethical beliefs.

Some go even further, entailing a root-and-branch examination of all levels of the firm's business.

But just how effective are such policies and what real purpose do they serve for the businesses involved?

Mr Tomas Sercovich is corporate responsibility executive with Business in the Community (BITC), a non-profit organisation set up in 2000.

It is funded by the business community to promote corporate responsibility in Ireland.

"Most companies are already socially responsible but they haven't approached it in a strategic way," he believes.

"Our aim is to have the top 100 companies in Ireland join and avail of our services."

There are currently 30 companies involved in BITC.

Among the services offered by BITC to its members are advice on how to draw up a comprehensive report on corporate responsibility within the organisation, as well as helping them to engage with their local community.

One charge levelled at CSR in the past, however, is that it can act as a "smokescreen" for companies.

By drawing up their own policies, and without independent evaluation of the claims made therein, the belief is that companies are simply trying to ensure they appear to be socially responsible.

Whether this is the case, however, is another matter altogether. Indeed, there are clear benefits to be gained from adopting CSR policies.

Large multinational companies in particular have been exposed to international pressure by consumer groups and trade union activists to "clean up their act".

If they are seen to have done this, their reputation in the marketplace is enhanced.

Being seen as a good corporate citizen can directly influence consumer choice and, in turn, sales.

Recent surveys have also shown that, in a competitive recruitment market, companies with a positive brand image also increase the possibility of attracting the best staff.

Unsurprisingly, Mr Sercovich rejects the suggestion that CSR is a cosmetic exercise.

He believes that, for any company to be involved in BITC, it needs to have a firm commitment to adopting socially responsible practices.

Many companies have been doing a "tremendous job" in implementing CSR, he says, although this might not always be visible on the outside.

However, he admits that some of the approaches adopted by companies are also aimed at anticipating any possible legislation that might be introduced in the area.

Mr John Gallagher, course director of the MA in public relations at the Dublin Institute of Technology, believes the voluntary nature of much CSR practice is an important consideration.

"It is very hard to police something that is voluntary," he says. "But there is a role for the media to act as the watchdog."

He points out recent developments in CSR reporting. Where companies previously were scrutinised when putting out their financial reports, many now face scrutiny of a second CSR report, he says.

"CSR has to permeate the whole of an organisation. There has to be a commitment to it so the company is not just talking the talk but walking the walk," he says.

"It is not just window-dressing. If it is using CSR as a whitewash, the impact it will have on its corporate image will be more damaging. The charge is that they are hypocrites."

This assumes that the company is found out, however.

According to Mr David Joyce, development education officer with the Irish Congress of Trade Unions (ICTU), the best way to ensure human rights are respected is for governments to look after the rights of their citizens.

"It is very difficult to prove CSR claims," he says. "It can only be credible if there is consistent policing of the conditions. In our view, trade unions and governments have that role.

"While nobody would be against a company having policies like CSR, it's not a substitute for legislation or traditional trade union activity."

If a company claims to be socially responsible, it would need to apply this to its global operations, he believes.

For example, many codes of conduct promise to respect freedom of association only where it is lawful, he says.

"They accept no responsibility for operating in countries where this is not present," he says.

"To rely on the goodwill of companies to protect people's rights is not exactly ideal," Mr Joyce added.