What is CSR?

• A. CSR is the attempt to maximize profits at any cost.
• B. CSR is primarily about reducing taxes for a company.
• C. CSR is the practice of outsourcing production to lower-cost regions.
• D. CSR is the idea that businesses should consider social and environmental impacts, not just profit.

Answer: (D)

CSR is the idea that businesses should consider social and environmental impacts, not just profit. It means acting as responsible stewards for a range of stakeholders—employees, customers, communities, suppliers, and the environment—and weaving ethical practices, sustainability, and transparent reporting into decision-making. This broader focus helps manage risks, sustains a company’s license to operate, and can build trust, reputation, and long-term value.

The other options describe strategies focused narrowly on profit, taxes, or cost-cutting through outsourcing, which don’t capture the idea of responsibility for social and environmental outcomes.