**4. Conclusions, limitations and future work**

The 'new normal' in corporate social responsibility can be created by focusing extensively on public health issues. Public health is crucial because no corporation operates in a vacuum. Hence, corporations depend on profit to continue in business. On the other hand, the population must remain healthy because the business customers are a subset of the population. There are two approaches to this 'new normal', which is accounting for and reporting on public health. The first is accounting for how corporate operations or activities affect public health. This should go beyond how a specific product of a company affects public health. The second is accounting for how public health issues affect corporate operations. At the second level, it is recommended that the public health issues affecting the operations of corporate entities should be isolated and accounted for on an individual basis.

This study is limited to a review of the literature in order to strongly advocate for the need to account and report on public health in corporations. However, the application of public health accounting at the two levels recommended in this study can be assessed by future studies.

*Corporate Social Responsibility*
