Corporate social responsibility
A voluntary approach through which a company integrates social, environmental, and economic concerns into its activities and stakeholder relationships. Stakeholders include clients, employees, suppliers, communities, and shareholders.
In practice
CSR has shifted from voluntary commitment to progressive regulatory obligation: the European CSRD directive requires detailed non-financial reporting from companies with more than 250 employees since 2024. For SMEs, CSR remains largely voluntary but increasingly influences B2B purchasing decisions — CSR clauses in public and private tenders — borrowing conditions, and employer attractiveness. A recognised certification — B Corp, ISO 14001, LUCIE — strengthens external credibility.