Corporate Social Responsibility (CSR): From Occasional Initiatives to Institutional Maturity and Sustainable Impact
In an era where slogans multiply and reports expand, the question of skepticism remains legitimate: Are we witnessing a real shift in corporate behavior? Or are we merely seeing a repackaging of the traditional model in a more socially acceptable language? The answer is not measured by the number of initiatives, nor by the size of the allocated budgets. Rather, I see it closer to the extent to which Corporate Social Responsibility has been able to reshape the way of thinking and decision-making within the company. This is precisely where the greatest challenge lies: moving from CSR as a communication and marketing tool to CSR as a governing institutional methodology that creates measurable and sustainable impact. Why is CSR No Longer a Cosmetic Option? Companies no longer operate in an isolated economic vacuum; they have become actors within a highly interconnected social and environmental system. Their decisions are subject to unprecedented scrutiny from communities, investors, regulatory bodies, and global public opinion. With escalating climate challenges, widening inequality gaps, and rising social awareness, achieving profit is no longer sufficient to justify an institutional existence. The fundamental question has become: How were these profits achieved? And with what social and environmental impact? In this context, Corporate Social Responsibility has transformed from an optional practice or public relations activity into a strategic necessity that touches the core of business sustainability, risk management, and building long-term trust with stakeholders. The Concept of Corporate Social Responsibility: From the Periphery to the Core Corporate Social Responsibility (CSR) is defined as an organization’s commitment to managing its economic, social, and environmental impacts in an ethical and responsible manner, achieving a conscious balance between profitability and sustainable development. However, the fundamental difference between the traditional and contemporary understanding of the concept lies not in the definition, but in the position of CSR within the institutional structure: Traditional Understanding: CSR is a side activity, separate from the core business. Advanced Understanding: CSR is an integral part of the decision-making system, influencing policies, supply chains, human resource management, and investment models. Thus, the question is no longer: “What do we provide to society?” It has shifted to: “How do we operate within society? And by what logic?” Stakeholders: From Beneficiaries to Partners in Value One of the most important conceptual shifts in CSR is the transition from an exclusive focus on shareholders to managing balanced relationships with stakeholders, who include: Employees Customers Suppliers Local Community Regulatory Bodies The Environment (as an indirect stakeholder) The importance of this shift lies not only in its inclusivity but in its role as a strategic tool for risk management and opportunity creation. Neglecting employee safety turns into a productivity and legal crisis; ignoring the local community may lead to losing the “social license to operate”; and irresponsible practices in supply chains can evolve into cross-border reputation crises. Conscious stakeholder management means that CSR becomes a lever for long-term institutional stability, rather than an additional operational burden. Dimensions of Social Responsibility According to Carroll’s Pyramid: Integration, Not Sequence Carroll’s Pyramid, developed by Archie Carroll in 1991, is one of the most widely used frameworks for understanding the dimensions of CSR. However, the issue lies not in the model itself, but in its misapplication when treated as a rigid sequence rather than an integrated, overlapping system—a point Carroll himself emphasized in later reviews. The true value of the model lies in the integration of its four dimensions: 1. Economic Responsibility Profitability is the foundation upon which the company is built. However, contemporary economic responsibility does not mean maximizing profits at any cost, but rather achieving them efficiently and fairly, without imposing hidden costs on society or the environment. It is enough to know that pollution alone costs the global economy approximately $4.6 trillion annually to realize the magnitude of the invisible impact of irresponsible decisions. 2. Legal Responsibility Compliance with the law is the minimum socially acceptable standard. However, mature companies do not wait for legislation; they anticipate it and volunteer to adopt best practices before they are mandated, realizing that the law often lags behind reality. 3. Ethical Responsibility This is where the gray area between what is legal and what is fair begins. An ethical decision requires the courage to ask difficult questions: Is this decision fair? Does it consider the most vulnerable groups? Does it reflect declared values or circumvent them? 4. Philanthropic Responsibility Its value is measured by its connection to the company’s mission and the real needs of society, not by the volume of spending. The most impactful initiatives are those built on deep contextual understanding, rather than being based on emotional or seasonal reactions. ISO 26000: When Values Transform into Operating Systems The ISO 26000 guidance standard, issued by the International Organization for Standardization in 2010, provides a practical framework that transforms social responsibility from theoretical discourse into an institutional practice integrated into governance. Although it is not certifiable, it serves as an application reference adopted by tens of thousands of organizations worldwide, and its guidelines have been updated to include contemporary issues such as ethical artificial intelligence. ISO 26000 is based on seven guiding principles: Accountability Transparency Ethical Behavior Respect for Stakeholder Interests Respect for the Rule of Law Respect for International Norms of Behavior Respect for Human Rights Applying these principles means that CSR becomes part of the governance structure, not a parallel activity. Why is Corporate Social Responsibility a Strategic Investment? When CSR is integrated into the general strategy, it transforms from an operational cost into a long-term investment that reshapes the company’s relationship with its environment. Its importance is manifested in several tracks: Building institutional reputation and trust as moral capital that protects the company during crises. Reducing legal and operational risks through anticipation rather than reaction. Attracting and retaining talent in a job market that seeks meaning, not just a paycheck. Stimulating social innovation and opening new markets and business models. Achieving a sustainable competitive advantage that is difficult to replicate because it is









