. practices, we also underline the importance of making the associated technological, organizational and institutional innovations financially viable. The BAF should be designed as an information base,. (Mallin 2002), the broad range of stakeholders that might be impacted by a company’s activities makes the task of developing CSR standards fairly daunting (Bhimani and Soonawalla, 2005). Financial. by the changes in practices (with respect to associated ES) of a landowner, adjacent to the dairy farm, who is influenced himself by the actions of the latter with respect to other ES.hal-00434450,...