This sounds to me as though the author takes a position by describing where corporate responsibility actually lies. Though, I guess what makes this context as opposed to an argument is that the author is not exactly describing WHERE corporations HAVE a responsibility?

A customer says $5 was taken from the wallet he dropped at his seat in Auditorium 7. The usher, George, left the theater first and was soon seen eating a pack of Slim Jims. There was a receipt and some loose change in his pockets. Therefore, George must have taken the $5 bill from Auditorium 7 and spent it on the Slim Jims.