Corporate Social Responsibility

Corporate Social Responsibility (CSR) has become a central theme in business reporting. Every corporation now has a CSR policy and publishes an annual report outlining its activities in this area. While many claim to recognize what constitutes socially responsible corporate behavior, defining it consistently remains challenging. The definitions of CSR are numerous and varied, and what one person considers responsible might differ from another's perspective. In this chapter, we will explore the diverse definitions and interpretations of CSR, examining why there is such a wide range of viewpoints and how these definitions impact corporate practices.