This chapter describes the evolving perception and understanding of corporate social responsibility in general and its related empirical evidence based on the United Nations Global Compact (UNGC) longitudinal surveys. It includes analysis of how CEOs of UNGC signatories have responded to related challenges as responsible managers. The chapter illustrates active collaborative approaches and innovative solutions implemented by two Danish companies, Maersk and Novo Nordisk. It describes a new regulatory framework that has recently been put in place in Denmark. The chapter uses these studies to present managers’ understanding of how the relationship between business and corporate sustainability has changed over this period. It describes the digital shipping information pipeline in East Africa and developing a trading hub in East Indonesia as illustrative examples of systemic solutions. The demands on reporting have developed gradually since then, and in 2015 the national parliament of Denmark updated the Financial Statements Act to incorporate the European Union directive on disclosure of nonfinancial information.