Corporate responsibility is not just good for the soul; it's good for a treasury's coffers, according to a survey of business executives by Grant Thornton LLP. A full three-fourths of respondents said environmental, social and governance spending could enhance profits, with only one quarter still clinging to old assumptions good corporate behavior a drain on profits."Corporate responsibility has begun to move from a defensive to an offensive position" says Jack Katz, a Grant Thornton managing partner. "It is not simply about complying with government regulations, it's about reducing costs, marketing products and services, raising capital and winning talent."Bolstering this assessment, the Goldman Sachs Group Inc. found in a study that stocks of companies with solid social responsibility policies have outperformed their peers by 70% over the past two years.