Corporate Social Responsibility: A Conceptual Framework on its Role in Sustainable Business Practices

Author(s)	Prof. Nikita Masuti
Country	India
Abstract	Corporate Social Responsibility (CSR) has become the focal point of modern business strategy, encompassing traditional corporate philanthropy, as well as social, ethical and environmental dimensions of business performance. This conceptual paper reviews theoretical perspectives and existing literature on CSR, construing its development, importance and function in advancing sustainable business practices. Based on desk research of academic white literature, policy white and new literature as well as corporate reporting, this paper underlines the relations of CSR with sustainable development, stakeholder engagement and responsible governance. The findings demonstrate that CSR initiatives have an impact on resource-based challenges and the challenges of application gaps. Results indicate that those entities which view CSR as an intrinsic part of their business model are in a better position to respond to increasing societal expectations and global sustainability imperatives. This research contribution enhances theoretical interpretations of CSR and provides avenues for academics, policy makers and practitioners concerned with responsible business conduct and sustainability integrations.
Keywords	Keywords: CSR, Sustainable Development, Business Ethics, Stakeholder, Business Responsibility.
Field	Business Administration
Published In	Volume 8, Issue 3, May-June 2026
Published On	2026-06-01

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International Journal For Multidisciplinary Research