A term Paper

on
Corporate Social Responsibility

Padam Subedi
LLM 1st Semester
Roll No. 29

Introduction
Corporate Social Responsibility (here in after reffered as CSR) is a management concept whereby
companies integrate social and environmental concerns in their business operations and
interactions with their stakeholders. CSR is a concept of being socially responsible while doing
earning activities. Taking care of natural environment, working towards the benefit of stakeholders
and society, additional contribution for the upliftment of deprived, poor and vulnerable group of
people are some of the ways of being socially responsible. Matten and Moon (2008) define CSR
as policies and practices of firms that indicate their commitment to wider society (cited in
Tamvada, 2020). CSR is generally understood as being the way through which a company achieves
a balance of economic, environmental and social imperatives (“Triple-Bottom-Line- Approach”),
while at the same time addressing the expectations of shareholders and stakeholders. In this sense
it is important to draw a distinction between CSR, which can be a strategic business management
concept, and charity, sponsorships or philanthropy. Even though the latter can also make a valuable
contribution to poverty reduction, will directly enhance the reputation of a company and strengthen
its brand, the concept of CSR clearly goes beyond that.

Promoting the uptake of CSR amongst SMEs requires approaches that fit the respective needs and
capacities of these businesses, and do not adversely affect their economic viability. UNIDO defines
CSR as a management concept whereby companies integrate social and environmental concerns
in their business operations and interactions with their stakeholders. This type of CSR defination
“require companies to identify social and environmental risks associated with its business
operation and establish and execute reasonable plans to prevent harms resulting from the identified
risks” (Lin, 2021, 435). Hence, the scope of CSR goes beyond the simple financial contributions
by business entities and it is related to moral responsibility through business relation and impact
relatation (Tamvada, 2020). UNIDO based its CSR program on the Triple Bottom Line (TBL)
Approach, which has proven to be a successful tool for SMEs in the developing countries to assist
them in meeting social and environmental standards without compromising their competitiveness.
The TBL approach is used as a framework for measuring and reporting corporate performance
against economic, social and environmental performance. It is an attempt to align private
enterprises to the goal of sustainable global development by providing them with a more
comprehensive set of working objectives than just profit alone. The perspective taken is that for
an organization to be sustainable, it must be financially secure, minimize (or ideally eliminate) its
negative environmental impacts and act in conformity with societal expectations.

A properly implemented CSR concept can bring along a variety of competitive advantages, such
as enhanced access to capital and markets, increased sales and profits, operational cost savings,
improved productivity and quality, efficient human resource base, improved brand image and
reputation, enhanced customer loyalty, better decision making and risk management processes.

Historical Development of CSR

The origins of the social component in corporate behavior can be traced back to the ancient Roman
Laws and can be seen in entities such as asylums, homes for the poor and old, hospitals and
orphanages. This notion of corporations as social enterprises was carried on with the English Law
during the Middle Ages in academic, municipal and religious institutions. Later, it expanded into
the sixteenth and seventeenth centuries with the influence of the English Crown, which saw
corporations as an instrument for social development. In the following centuries, with the
expansion of the English Empire and the conquering of new lands, the English Crown exported its
corporate law to its American colonies where corporations played a social function to a certain
extent.

During the eighteenth and nineteenth centuries, the Christian religious philosophy and approach
to the abiding social context were seen as a response to the moral failure of society, which was
visible in terms of poverty of the overall population in the English Empire and some parts of
Europe. This religious approach gave way to social reforms and to the Victorian philanthropy
which perceived a series of social problems revolving around poverty and ignorance as well as
child and female labor. The religious roots of the Victorian social conscience gave Victorian
Philanthropists a high level of idealism and humanism, and by the late 1800’s, the philanthropic
efforts focused on the working class and the creation of welfare schemes with examples that could
be seen in practice both in Europe as in the United States of America (USA). A clear case was the
creation of the Young Men’s Christian Association (YMCA), a movement that begun in London
in 1844 with the objective of applying Christian values to the business activities of the time, a
notion that quickly spread to the USA.

During the late 1800’s and early 1900’s, the creation of welfare schemes took a paternalistic
approach aimed at protecting and retaining employees and some companies even looked into
improving their quality of life. For Heald, there were clear examples that reflected the social
sensitivity of businessmen, such as the case of Macy’s in the USA, which in 1875 contributed
funds to an orphan asylum and by 1887 labeled their charity donations as Miscellaneous Expenses
within their accounting books, and the case of Pullman Palace Car Company which created a model
industrial community in 1893 with the aim of improving the quality of life of its employees.

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1950’s and 1960’s: the early days of the modern era of social responsibility
It was not until the early 1950’s that the notion of specifically defining what those responsibilities were was
first addressed in the literature and can be understood as the beginning of the modern definitional construct
of Corporate Social Responsibility. In fact, it was during the 1950’s and 1960’s that the academic research
and theoretical focus of CSR concentrated on the social level of analysis providing it with practical
implications.

The period after World War II and the 1950’s can be considered as a time of adaptation and changing
attitudes towards the discussion of corporate social responsibility, but also a time where there were few
corporate actions going beyond philanthropic activities. Perhaps the most notable example of the changing
attitude towards corporate behavior came from Bowen, who believed that the large corporations of the time
concentrated great power and that their actions had a tangible impact on society, and as such, there was a
need for changing their decision making to include considerations of their impact.

The 1970’s: CSR and management

The antiwar sentiment, the overall social context, and a growing sense of awareness in society
during the late 1960’s translated into a low level of confidence in business to fulfill the needs and
wants of the public. In fact, the low level of confidence in the business sector reached a significant
point when in 1969 a major oil spill in the coast of Santa Barbara, California led to massive protests
across the USA and eventually resulted in the creation of the first Earth Day celebrated in 1970.
During the first Earth Day, 20 million people across the USA joined protests to demand a clean
and sustainable environment and to fight against pollution, which was caused mainly by
corporations (e.g. oil spills, toxic dumps, polluting factories and power plants) (Earth Day 2018).
The first Earth Day influenced the political agenda of the USA in such a significant manner that it
played a role in pushing forward the creation of the Environmental Protection Agency (EPA) by
the end of 1970 and translated into a new regulatory framework that would later influence
corporate behavior and create additional responsibilities for corporations.

It is equally important to mention that in the year 1970 there was a recession in the USA that was
marked by a high inflation and very low growth followed by a long energy crisis. As a response to
this context, and as a result of the social movements of the 1960’s and early 1970’s, the federal
government of the USA made significant advances with regards to social and environmental
regulations. The most notable examples were the creation of the EPA, the Consumer Product
Safety Commission (CPSC), the Equal Employment Opportunity Commission (EEOC) and the
Occupational Safety and Health Administration (OSHA), all of which addressed and formalized
to some extent, the responsibilities of businesses with regards to the social concerns of the time.
The 1980’s: the operationalization of CSR
During the 1970’s, there were a growing number of legislations that attended the social concerns
of the time and gave a broader set of responsibilities to corporations. By contrast, during the 1980’s
the Reagan and Thatcher administrations brought a new line of thought into politics with a strong
focus on reducing the pressure on corporations and aiming to reduce the high levels of inflation
that the USA and the United Kingdom (UK) were facing. For Reagan and Thatcher, the growth
and strength of the economies of their countries depended on their ability to maintain a free market
environment with as little as possible state intervention. To do so, Reagan’s main economic goals
focused on reducing the regulations on the private sector complemented with tax reductions.
With governments reducing their role in regulating corporate behavior, managers were faced with
a need to answer to different interest groups that still expected corporations to fulfill the social
expectations of the time. Notably, the reduced regulatory framework led scholars to look into
business ethics and the operationalization of CSR as a response to groups such as shareholders,
employees and consumers, and the term stakeholder became common. However, scholars also
begun looking into alternative or complementary concepts to CSR, some of which include
corporate social performance, corporate social responsiveness, and stakeholder theory and
management. For the purpose of this paper we will continue to focus our attention on the
development of CSR as a definitional construct.

The 1990’s: globalization and CSR

During the 1990’s, significant international events influenced the international perspective towards
social responsibility and the approach to sustainable development. The most relevant include: the
creation of the European Environment Agency (1990), the UN summit on the Environment and
Development held in Rio de Janeiro which led to the Rio Declaration on Environment and
Development, the adoption of Agenda 21(Agenda 21, the Rio Declaration on Environment and
Development, and the Statement of principles for the Sustainable Management of Forests were
adopted by more than 178 Governments at the United Nations Conference on Environment and
Development (UNCED) held in Rio de Janerio, Brazil, 3 to 14 June 1992) and the United Nations
Framework Convention on Climate Change (UNFCCC) (1992), and the adoption of the Kyoto
Protocol (1997). The creation of these international bodies and the adoption of international
agreements represented international efforts for setting higher standards with regards to climate-
related issues and, indirectly to corporate behavior (see: Union of Concerned Scientists 2017).

The 1990’s were no exception to the growing interest in CSR, and in fact, it was during this decade
that the concept gained international appeal, perhaps as the result of the international approach to
sustainable development of the time in combination to the globalization process taking place. As
Carroll (2015) explained, during the 1990’s the globalization process increased the operations of
multinational corporations which now faced diverse business environments abroad, some of them
with weak regulatory frameworks. For these global corporations it meant new opportunities that
came along with a rising global competition for new markets, an increased reputational risk due to
a growth in global visibility, and conflicting pressures, demands, and expectations from the home
and the host countries.

2000’s: recognition and implementation of CSR

The decade of the 2000’s is divided in two sections due to the amount of relevant events around
CSR. The first section is focused on the recognition and expansion of CSR and its implementation,
while the second section is focused on the strategic approach to CSR provided by the academic
publications of the time.
The debate around CSR has been brought forward several times by public figures. Such was the
case of President Reagan who, with the aim of stimulating the economy and generating economic
growth in the 1980’s, called upon the private sector for more responsible business practices and
emphasized that corporations should take a leading role in social responsibility (Carroll 2015).
During the 1990’s, it was Clinton who brought the attention towards the notion of corporate
citizenship and social responsibility with the creation of the Ron Brown Corporate Citizenship
Award for companies that were good corporate citizens.
However, it was not until 1999 that CSR gained global attention with the landmark speech of then
Secretary General of the United Nations, Kofi Annan, who at the World Economic Forum said: “I
propose that you, the business leaders gathered in Davos, and we, the United Nations, initiate a
global compact of shared values and principles, which will give a human face to the global market”
(United Nations Global Compact n.d., para. 5). As a result, the United Nations Global Compact
(UNGC) was launched on July 2000 gathering 44 global companies, 6 business associations, and
2 labor and 12 civil society organizations (United Nations Global Compact n.d.). Notably, the idea
behind the creation of the UNGC was to create an instrument that would fill the gaps in governance
of the time in terms of human rights and social and environmental issues and to insert universal
values into the markets (United Nations Global Compact n.d.).
Perhaps the most notable achievement of the UNGC was the definition of ten principles that guide
the corporate behavior of its members, who are expected to incorporate them into their strategies,
policies and procedures with the aim of creating a corporate culture of integrity with long term
aims (United Nations Global Compact n.d.). Even when the UNGC was never directly linked to
CSR, it can be understood that the ten principles, with their focus on human rights, labor,
environment, and anti-corruption, brought the global attention towards social responsibility.
It was also in the year 2000 when the United Nations adopted the Millennium Declaration with its
eight Millennium Development Goals (MDGs) and set the international agenda for the following
15 years. Even when the MDGs and the debate around them was not directly linked to CSR, the
United Nations Development Program (UNDP) pointed it out as a framework for the UN – private
sector cooperation with the aim of achieving its goals (Murata n.d.) and as a result the global
recognition of the concept became stronger.
The promotion of CSR as a distinct European strategy begun 1 year after the adoption of the MDGs
and the creation of the UNGC, when the EC presented a Green Paper called Promoting a European
framework for Corporate Social Responsibility (2001) which derived from the new social
expectations and concerns of the time, including the growing concern about the environmental
impact of economic activities (Commission of the European Communities 2001). Notably, the
Green Paper presented a European approach to CSR that aimed to reflect and be integrated in the
broader context of international initiatives such as the UNGC (Commission of the European
Communities 2001). This was the first step towards the European Strategy on CSR adopted in
2002 and since then, the EC has led a series of campaigns for promoting the European approach
to CSR which derives from the understanding that CSR is: “the responsibility of enterprises for
their impacts on society and outlines what an enterprise should do to meet that responsibility”
(European Commission 2011, para. 2).

In 2011, the EC published the renewed European Union (EU) strategy for CSR for the years 2011–
2014 followed by a public consultation in 2014 with regards to its achievements, shortcomings,
and future challenges. The 2014 consultation showed that 83% of the respondents believed that
the EC should continue engaging in CSR policy and 80% thought that CSR played an important
role for the sustainability of the EU economy (European Commission 2014a).
In 2015, the EC held a multi-stakeholder forum on CSR which concluded that the Commission
should continue to play an important role in the promotion of CSR and help embed social
responsibility into company’s strategies (European Commission 2015).

In 2015, CSR Europe launched the Enterprise 2020 Manifesto which aimed to set the direction of
businesses in Europe and play a leading role in developing an inclusive sustainable economy (CSR
Europe 2016) and can be understood as a response to the EU Strategy on CSR as well as to the
United Nations Sustainable Development Goals. The Manifesto is perhaps the most relevant
contribution from CSR Europe in the second half of the 2010’s mainly because it has a strategic
approach that aims to ensure value creation for its stakeholders through the 10,000 companies
reached through its network (CSR Europe 2016). The Manifesto focuses on the generation of value
on five key areas: 1) societal impact through the promotion of responsible and sustainable business
practices; 2) membership engagement and satisfaction which is meant to guarantee the continuity
in the work of CSR Europe to achieve its mission and societal impact; 3) financial stability; 4)
employee engagement focused on the investment of individual development as well as
organizational capacity, and; 5) environmental impact assessment to determine areas of
improvement (CSR Europe 2016).

The global recognition of CSR has also been influenced by international certifications designed to
address social responsibility. Such is the case of the ISO 26000 which history can be traced to
2002 when the Committee on Consumer Policy of the International Organization for
Standardization (ISO) proposed the creation of CSR guidelines to complement the quality and
environmental management standards (ISO 9001 and ISO 14001).

Corporate Social Responsibility (CSR) Laws in Some Countries

1. The Company Act, 2013 in India has made a provision of CSR for large companies defined by net
worth, turnover, or net profit to spend in every financial year at least two percent of the average net
profits of the company made during three immediately preceding financial years. For CSR
activities, these companies shall form a CSR committee of the Board consisting three or more
directors (at least one independent). However this does not necessarily apply to banks which are
established under different statute.
2. In China, the 2006 Company law explicitly requires corporations to undertake CSR (Lin, 2021).
China has focused its CSR activities on creating large number of employment opportunities (Xu &
Yang, 2010).
3. In Indonesia, Limited Liability Company Act, passed in July 2007 has made a provision of
mandatory CSR for limited liability companies that carry out business activities in natural resources
(Lin, 2021).
4. In Denmark, amendment of the Danish Financial Statement Act in 2008 has mandated the
companies of a certain size to disclose their CSR practices in annual report including CSR policies
and evaluation of its implementation2.
5. In France, the French duty of vigilance law 2017 has made “the French companies that have more
than 5000 employees in France or more than 10000 employees worldwide need to develop, disclose
and implement a vigilance plan in order to identify risks and prevent severe human right violations
and environmental damage resulting directly or indirectly from the operations of the company, its
subsidiaries or its subcontractors with whom it has an established relationship” (Lin, 2021, p.437).
 6. In Mauritious, the government tuned voluntary CSR into mandatory in 2009 by amending income
tax act and introduced CSR framework in 2016.

Case Laws relating to Corporate Social Responsibility

Rajendra Parajuli et. al. Vs. Shree Distillery Pvt. Ltd. et. al. (Writ No. 3259, 2053)
Fact:
•The Writ petition was filed to prohibit effluent and excrement of Shree Distillery from mixing
into Arun River and to stop the bad smell which had caused headache ,eye disease, Skin disease
,paralysis etc.

Held:
•Industry cannot be operated which may cause natural imbalance.
•Industrial process should be operated in suchways that donot destroy the environment. Every
industry is to function to meet its aims & objective and liable to balance the fulfillment and
development of human wants without destroying the environment. It also realized that the word
environment is not matter of narrow interpretation.
•Court issued mandamus order to the CDO of Nawalparasi to look & monitor the terms and
conditions prescribed to industry to protect the environment.
•Court also ordered to Shree Distillery to follow the terms and conditions for the control of
environmental pollution.
Legal Provision in Corporate Social Responsibility
Surya Prasad Dhungel Vs. Godavari Marble Pvt. Ltd. et. al. (NKP, 2052, Golden Birth
Anniversary Issue, Decision No. 4)
Fact:
•The writ petition was filed for the stopping the environment pollution activities of the Godavari
Marble Industry.
•In this case, the writ petitioner pleaded that the mining activities of the Godavari Marble
Industry is causing environmental pollution to the area and has threatened the right to life to the
people of that area.

Held:
•Supreme court held that getting clear environment or to have immunity from the polluted
environment is the right related with the life of the people which is enshrined and included in
Article12(1) of Constitution,2047. Article26(4) declares protection of environment as one of the
important state policy and Directive Principles.
•Industries are the foundation stone of the development of any country and development is
necessary for both society and the state but the environmental balance is almost along with
industrial development More or less industries adversely affect the environment to minimize
such adverse effect.
•First, remedial and regulatory mechanism is to be developed and applied. A seven if the
environment cannot be protected, the polluting activities are to be closed. Unless a healthy and
pure environment is maintained, no man can be healthy and pure, and therefore environment
protection is theend. Court issued directive order to HMG for effectively enforce the Mines and
Minerals Act,2042 and enact necessary initiatives for the affective conservation of Godavari
area.
Legal Provision in Corporate Social Responsibility
Yogi Narahari Nath et. al. Vs. Prime Minister Girija Prasad Koirala et .al. (NKP 2053,
Volume 1 Decision No. 6127)
Fact:
•This Writ petition was filed for the conservation of natural and cultural heritage of Devaghat
region of Chitwan District. The Government provided 42 Bigha land with forest to the
international society for Medical College on lease for 40 year.
•The Writ petitioners claimed that the land being provided to the college was situated in a place
of importance for environment protection.

Held:
•Supreme Court declared that the decision of the Gov. to provide the land to the Medical College
is invalid.
•It has brought positive impact for the environmental protection in the Devaghat region.
•It further explained that once the environment is damaged, it adverse effect would be seen in
human as well as animal life.
•The forest plays a vital role to maintain a good environment.
•Supreme Court has given its opinion that the establishment of Medical College at Devaghat
which is religiously, ecologically and socially not appropriate.
Legal Provision in Corporate Social Responsibility
Tulkaman Lama Vs. Prime Minister et. al. (NKP 2061, Issue 6, Decision No. 7394)
Fact:
•The Writ Petitioner filed the case in Supreme Court demanding for quashing the government’s
decision of stopping the movement of three wheelers diesel engine tempos in Katmandu Valley.

Held:
•In this case Supreme Court up held that every person has in herent fundamental rights to life and
live in clean and healthy environment.
Legal Provision in Corporate Social Responsibility
Thaneshwar Acharayaet.al. Vs. Bhrikuti Pulp and Paper Ltd. (Writ no 3092 of 2057)
Fact:
•Writ petitioners filed the case against the Bhrikuti Pulp and Paper factory and others. The
petitioners have claimed that to stop to make environment pollution from the emission and waste
matter which is discharged by Bhrikuti Pulp and PaperFactory.

Held:
•The Supreme Court issued directive order to the factory for installing the treatment plants and
dust room immediately for the treatment of the pollutants and makes the clean environment.

Himal Cement Company Ltd. Vs. Dhruba Bd. Karki(NKP 2058, Falgun, Decision No.
7046)
Facts:Petition was filed in the Appellate court to get compensation from Himal Cement Company.
Petitioner had claimed that his roof of house has been cracked due to the poor compressive strength
of cement. Appellate court issued an order to compensate victim with the amount of
Rs.148,640.00. Cement company challenged this verdict in the Supreme Court.
Held:
Supreme Court also issued its verdict in the favor of victim.

Corporate Social responsibility in Nepalese Context

Corporate Social Responsibility (CSR) is a concept of being socially responsible while doing earning
activities. The domains of CSR differ from country to country. A growing number of countries have adopted
laws as well as guidelines for CSR activities with varying features, though it is originally considered as a
voluntary matter. The Industrial Enterprise Act, 2020 has made mandatory CSR for industrial enterprises
of certain size and types, while NRB regulations have made the CSR activities mandatory to the Nepalese
banking industry.

2
https://www.givainc.com/blog/index.cfm/2015/3/16/governmental-csr-policies-around-the-globe

Nepalese business community has historically been active in CSR by contributing to build educational
institutions, temples and Dharmasaalas and they have always helped with food, cloth and amenities in the
times of natural calamities. They have been carrying out CSR philanthropically which is now being shifted
towards more strategic intent. In fact, Nepalese companies are also contributing to achieve Millenium
Development Goals (MDG) (Adhikari, Gautam & Chaudhari, 2016). According to a study by Central
Department of Management (2014,cited in Adhikari, Gautam & Chaudhari, 2016, p.677), the economic
domain of CSR is the most active followed by legal, philanthropic and ethical domains in Nepal. The overall
status of CSR practices in Nepal is above moderate, mostly focused on corporate governance and customers
and practiced largely by large firms (Chapagain, 2020).

CSR Laws in Nepal

 As per the section (54) of Industrial Enterprises Act, 2020, cottage/small industries with annual turnover
of over Rs 15 crores, medium and large industries should set aside 1 percent of annual net profit for CSR
activities for which they need to prepare annual plan and program and spend in specified sectors. Such
expenses must be reported within six months to the concerned authority (where the industry is registered)
and are tax deductible (Industrial Enterprise Act, 2020).

 If an industry does not perform the corporate social responsibility under section 54, the Ministry may,
on the recommendation of the industry registration body, impose a fine to be set by one point five percent
of the yearly net profits of the industry. The Ministry shall impose an additional fine at the rate of zero
point five percent of the yearly net profits for each year on an industry which does not perform such
responsibility for a period exceeding one fiscal year” (Industrial Enterprise Act, 2020, section 43:7). The
Government of Nepal may, subject to this Act and the rules framed hereunder, make and enforce
necessary Directives, Procedures or Standards on CSR (section 68).

 Other laws such as the Labor Act 2017 and the Environmental Protection Act 2019 also have some CSR
related contents. On the other hand, Industrial Enterprises Act 2020 have CSR provisions for industrial
enterprises only keeping many business activities outside the requirement of CSR

 Nepalese BFIs have been doing more CSR activities compared to other corporate sectors. The Industrial
Enterprise Act does not apply to the banking industry. However, NRB’s 8 regulations have made the
CSR activities mandatory for the Nepalese banking sector (Parajuli, Rajbhandari, Joshi, K.C., &
Bhandari, 2019). Chapagain (2020) finds no significant difference on the status of CSR practices
between the banking and non-banking sector, however.

Corporate Responsibility Cases in Nepal

1. Standard Chartered Bank CSR for Sustainability

Standard Chartered Bank (SCB) Nepal has been giving utmost importance to its CSR
activities. With its key CSR theme on sustainability, the bank is among the institutions at
the forefront aiming to deliver greater good to society. “Sustainability is embedded in our
brand promise, here for good, and affects every single thing we do, the way we make
decisions, the contribution we make to local economies and the impact that we have when
we bank the people and companies driving investment, trade and the creation of wealth
across our foot prints,”

2. NMB Bank Heritage Conservation

NMB Bank launched its corporate campaign with the theme Aatmanirbharta in April this
year. The campaign focused on the importance and the need for every individual and
eventually the economy to be ‘self reliant’
3. Ncell Relating CSR with National Priorities

As a part of Axiata, Asia’s leading telecommunications group that has vision of

‘Advancing Asia’, Ncell values education, bridging digital divide and supporting talent.
Education remains our top CSR focus areas

Summary
Enterprises should not only be profitable tools, but also be responsible citizenships. Corporate
practices need a world structure to exceed imposed standards, go beyond present governments, and
set goals for sustainable development. Multinational enterprises are responsive to the stakeholders’
needs. Therefore, enterprises must focus on productive stakes in the global economy, and include
social responsibility “which creates long-term sustainability for corporate success by meeting the
needs of all suppliers, investors and employees” into their ownership advantage. The perspective and
implementation of CSR has important consequences for Multinational Enterprises through FDI in
fostering development. This paper addresses the implication that pays attention to the active and
passive ways of CSR in which MNEs or the Pre-MNEs can be affected in sustainable development.
In order to promote awareness of the citizenship and incorporate SR practices into the workplace,
qualitative and quantitative surveys were made. Generally, it can capitalize further from CSR real
implementation, and other conclusions are also obtained from the analysis.

Keywords: Corporate Social Responsibility, Multinational Enterprises (MNEs), Global,

Sustainability, Foreign Direct Investment (FDI)