Corporate Social Responsibility (CSR) and Sustainability: A Critical Analysis of Contemporary Practices and Impact

Corporate Social Responsibility (CSR) refers to the ethical and social commitments a company makes toward addressing the social and environmental effects of its business operations. While CSR often includes charitable donations and volunteer efforts, it is increasingly tied to sustainable business practices that minimize environmental damage, promote social equity, and ensure economic viability. As businesses face growing pressures from stakeholders—ranging from consumers to investors and governments—corporate sustainability has become a key component of strategic decision-making.

The concept of sustainability extends beyond environmental concerns to include social and economic dimensions, emphasizing long-term value creation. In this context, CSR and sustainability are seen as complementary strategies that contribute to the broader goals of sustainable development, as defined by the United Nations’ Sustainable Development Goals (SDGs). This paper seeks to critically evaluate the relationship between CSR and sustainability, examining how firms operationalize these concepts and the challenges they face in integrating CSR into their overall business strategy.