Sustainability Language

Governance, Ethics & Risk

Corporate social responsibility (CSR)

The expectation that companies take responsibility for their impacts on society and the environment, beyond legal compliance and profit-seeking.

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Definition

Corporate social responsibility is a concept through which companies integrate social and environmental concerns into their business operations and stakeholder relationships on a voluntary basis. Its most cited academic framing is Carroll's pyramid (1979/1991), layering economic, legal, ethical and philanthropic responsibilities; ISO 26000:2010 provides guidance — not certifiable requirements — on social responsibility across seven core subjects.

References

Greenly

Carroll framework and ISO 26000 context

ISO

institutional definition basis

Overview

What it means

The umbrella idea that firms are accountable to society as well as shareholders; its meaning ranges from philanthropy to full integration of sustainability into strategy.

How it is used

CSR appears in corporate reporting, academic research and policy; the field has partly migrated toward the language of ESG, corporate sustainability and mandatory due diligence, which recast voluntary responsibility as investor metrics and legal duties.

Why it matters

CSR is the historical foundation of the business-and-sustainability vocabulary; understanding it is essential to reading how responsibility has shifted from voluntary initiatives to regulated obligations.

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