Horizon Ltd.is a software company that,over the last year,incorporated social responsibility into its core operations to create value and build competitive advantage.Which layer of corporate social responsibility does Horizon Ltd.function at?

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Horizon Ltd. incorporated social responsibility into its core operations to create value and build competitive advantage, indicating that the company is engaging in strategic Corporate Social Responsibility (CSR). This means that the company is aligning its business strategy with its social responsibility goals to create a mutual benefit for both the company and society.