Implementing CSR actions in several government sustainability is much stronger on the agenda of Flanders. Why? Companies like the principle of voluntary CSR, which remains conceptual incontournable, but practice reveals something else. We can all of us to contribute to solutions to environmental and social problems: less often get in the car, our home or commercial building better insulation, efficient energy and water use hop about, respect for people with different views, etc. For all this one must invest in new technologies and change very often own personal behavior. And sometimes the shoe pinches: our individual efforts or undertaking efforts for a voluntary contribution to solving social and environmental problems cost money and effort. Actually a majority of consumers and managers remain averse to what economics Nobel laureate R. Coase called "social costs". Despite the fact that each of us benefits from a healthy environment and a healthy society, remain necessary to overcome investment and behavioral barriers difficult. Research proposal: 1. Supervision of the master CSR government. 2. Literature: inventory of available scientific knowledge on CSR actions at the level of governments. 3. Field investigation: collection of concrete experiences with CSR action. 4. valorisation