Businesses operate within society and draw on its resources. Corporate social responsibility, or CSR, is the idea that companies should be accountable for the social and environmental effects of their activities and should contribute positively beyond legal requirements. Practices range from reducing carbon emissions and ensuring fair labor conditions to supporting community projects and transparent reporting.

CSR can be motivated by ethics, by risk management, by brand reputation, or by the belief that sustainable practices support long-term profitability. Critics argue that some CSR is primarily public relations; supporters reply that even imperfect efforts can produce real improvements and that market and regulatory pressures are increasing the cost of irresponsibility.

Measuring the impact of CSR remains challenging. Frameworks such as the triple bottom line and various reporting standards attempt to make social and environmental performance more visible. Whether CSR is viewed as a moral obligation or a strategic choice, it has become a standard expectation for many large organizations and a factor in how they are evaluated by customers, employees, and investors.