Summary

Corporate social responsibility (CSR) is an organisation’s commitment to assessing and taking responsibility for its impacts on environmental and social wellbeing. CSR can take many forms, but at its core it will contribute to sustainable development and be carried out in a manner that is aligned with the expectations and needs of stakeholders.

CSR comprises commitments to economic, social and environmental issues, with the objective of enhancing the corporate and financial performance of the organisation. For some organisations there is also a legal requirement to develop a CSR strategy.

This topic looks at the key elements of developing a CSR programme.

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