That all businesses create externalities is well understood. The key questions are: where and how do these externalities shift, how much is society happy to carry that burden and who bears the burden and at what cost?...A credible report is needed in which companies would highlight the balancing act, specific consumer sensitivities and the dilemma of double standards. They would talk about offloaded impacts they would like to see resolved, laws they opposed, agreements they have not honoured, lobbyists they engaged, political funds sponsored to obtain friendly regulations and the actions they might take to appease and influence people... The report might be called the corporate externalities report...