This Frame of Reference for corporate social responsibility (CSR) reflects the vision of CSR for the Dutch MVO Platform, a coalition of Dutch civil society organisations. It builds on a similar document published in 2002. Our 2007 edition is broken down into two parts; first, published here, a brief overview of standards and operating principles; and second, a more detailed manual offering basic information and explanations of CSR, due to be published later in 2007 (forthcoming). The CSR Frame of Reference has been drafted for use by business, the government and non-profit organisations alike. From the MVO Platforms perspective, corporate social responsibility is not a grab-bag of options to pick and choose from at will. More importantly, we believe that CSR should be rooted in national legislation, internationally adopted standards and widely accepted principles of good governance and responsible corporate behaviour. This Frame of Reference describes and defines these basic standards and principles.