This report delves into the complexities of corporate governance and ethics, specifically contrasting the narrow and broad perspectives of corporate social responsibility (CSR). It examines the distinction between CSR and virtue signaling, analyzing the viewpoint of former Australian Prime Minister Tony Abbott on the matter. The report begins by outlining the different views on CSR, differentiating them based on their core focus areas. The narrow view emphasizes profit maximization and adherence to basic standards, while the broader view stresses long-term goals, stakeholder relationships, and environmental sustainability. The report supports Tony Abbott's statement, arguing that ethical business practices are crucial and that genuine CSR involves taking responsible actions rather than merely expressing opinions. The report concludes that businesses must broaden their perspectives, balancing profit with social and environmental considerations, and avoiding virtue signaling in favor of authentic CSR initiatives.