*From Corporate Social Opportunity to Corporate Social Responsibility DOI: http://dx.doi.org/10.5772/intechopen.105445*

responsibility: ignore sunk costs, embrace new stakeholders, nothing is intangible, culture always matters, focus on creating positive externalities and profit only happens because of people and the planet. To help operationalize these rules, we have provided 6 drivers to the business case for investing long-term that can be directly connect to the firm's income statement and cash flows: investing in CSR and ESG can create new market access, can improve operating efficiency, can help mitigate cash flow risk, can address regulatory mandate, can lead to innovation and can enhance the firm's brand and reputation. Following these 6 rules and building a strategy around these business case drivers will be the key to creating value through social dynamics.

So far, the decade of the 2020s has been the decade of the S in ESG; as the Social component of an ESG philosophy becomes more and more important, business leaders will need to think more creatively about how to create value in the future. The key to success will be to focus on the long-term and not be infatuated with shortterm windows of opportunities. When these windows close, profits will cease and economic value will go away. By following the frameworks, rules and business case drivers outlined in this chapter, business leaders can move beyond a view of shortterm corporate social opportunity and towards a strategy of long-term corporate social responsibility.
