ESG, sustainability & impact foundations · Core

Corporate social responsibility

Also called: CSR

ELI5

Organisational responsibility for social and environmental effects, often expressed through policy and programmes.

Used in conversation

“Keep corporate social responsibility on the dashboard, but show the definition and reporting period beside it.”

Pitch context

You will see “Corporate social responsibility” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches esg, sustainability & impact foundations.

Why it matters: In esg, sustainability & impact foundations, the reporting boundary, method, period and evidence can materially change the claim.

Caution

State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.

Sources & evidence · 4

Direct term-level sources and supporting source families.