On a practical level, CSR may first be defined as voluntary practices adopted by various kinds of organisations (most often large companies), usually formalised via codes of conduct and of ethics, ethical or professional whistleblowing, reports on societal needs, labels, certifications, etc. CSR may also be defined as the goal of these practices, whether social or societal, related to ethical, humanist, social, or environmental problems. This contrasts with traditional business goals, such as making money and being profitable, competitive and productive. Lastly, these practices are part of the way in which companies relate with their stakeholders. Some analyses make a distinction between internal stakeholders (shareholders, management, employees) and external stakeholders (competitors, consumers, governments, lobbies, communities, etc.) (Carroll & Näsi, 1997). Others differentiate primary stakeholders (those who have formal contractual links with the company) such as shareholders, employees, suppliers and clients, from external ones such as competitors, lobbies, governments, communities, the public, etc. - that is what is generally referred to as 'civil society' (Carroll & Bucholz, 2000).