It is true that CEOs and CROs are the chief custodians of core values for corporate stakeholders—including investors, employees, customers, supply chains, customers, creditors, and government. But among executives who fill a dozen key line management roles, two elephant-in-the-room questions loom large in corporate responsibility. First, who is most accountable for, and commits company resources (read: money and people) to, implement the policies? And second, at the line management level, what are corporate responsibility’s non-financial and financial impacts?