摘要：This paper presents a framework of the Corporate Social Responsibility (CSR) standards of the energy industry in North America, China, and European Union including Switzerland (Hereon named EU) according to the practices and CSR reporting. Through comparison, we show the general characteristics of the CSR activities between regions in the social, environmental, financial, and governmental aspects. There is not a common practice or CSR outline that can be placed throughout the global industry, as many countries have different societal expectations, regulations, and common practices within the industry. These differences change the way the CSR issues are administrated and how the industry determines their priorities to work for. We used available information from different academic documents, government policies, and company CSR reports to make an analysis of how this industry makes an appropriate balance between sensitivity to social situations and benefits for the companies that work in this field.
