CORPORATE SOCIAL RESPONSIBILITY: MORAL RESPONSIBILITY OR LEGAL OBLIGATION

Abstract

In the discourse on corporate social responsibility (CSR), it is claimed that companies, beyond their legal obligations and the economic interests of their shareholders, consider social responsibility as a moral and societal duty in response to the impacts of their activities on society, the environment, and various stakeholders. CSR is increasingly regarded as a necessity for business sustainability and community development.

This raises the question: Is the real-world adherence of commercial companies to CSR programs driven by ethical motivations and social interests, or is their primary incentive compliance with legal requirements and existing standards in line with their economic interests?

This research, employing a critical content analysis method and relevant references, argues that in the Western approach, the primary motivation for adopting and implementing CSR often stems from legal and institutional requirements—including national laws, international regulations, and pressures from civil institutions and stakeholders—to secure economic benefits. Although ethical considerations are also acknowledged within this approach, they are generally secondary.