CSR: A Clear Definition and Scope

What is CSR?

Corporate Social Responsibility (CSR) refers to the voluntary integration, by companies, of social, environmental and ethical issues into their activities and governance. Rooted in the international ISO 26000 standard, it is built on four core principles: transparency, stakeholder respect, ethics and human rights. CSR goes beyond compliance — it embeds sustainability at the heart of business strategy.

Good to know: ISO 26000 is not a certifiable standard; it guides organisations in implementing responsible practices, regardless of their size or sector.

The Pillars of CSR: Governance, Social, Environmental, Economic

CSR is structured around four major areas of application:

1. Governance and Ethics

This covers decision-making transparency, anti-corruption measures, management accountability and the formalisation of clear governance (committees, ethics charters, delegations). It is also what CSR assessments like EcoVadis primarily evaluate: the robustness of the management system, not just intentions.

2. Environment

This pillar covers energy and natural resource management, pollution prevention and greenhouse gas emissions reduction. Companies rely on carbon footprint assessments, lifecycle analyses or transition plans to measure and manage these actions.

3. Social and Human Rights

Social aspects cover working conditions, training, safety, diversity and social dialogue. They also include respect for human rights throughout the supply chain, through codes of conduct and supplier audits.

4. Responsible Business Practices

This area focuses on fair commercial relationships, local contribution and sustainable value creation. Responsible procurement policies are a concrete expression of this: integrating ESG criteria into supplier selection and evaluation.

Good to know: Responsible procurement is one of the most effective CSR levers for managing indirect impacts throughout the supply chain.

From Strategy to Action: How to Deploy CSR

A coherent CSR approach relies on a progressive, structured rollout:

1. Baseline assessment: audit of environmental, social and economic impacts, often through a materiality analysis.

2. Setting quantified, time-bound objectives: aligned with science-based trajectories (e.g. SBTi for climate).

3. Drafting policies: formalising commitments by scope (HR, Procurement, Operations).

4. Action plan and KPIs: operational implementation with measurable indicators (training rate, avoided emissions, share of assessed suppliers).

5. Continuous improvement: PDCA cycles (Plan, Do, Check, Act) through internal audits and structured reporting.

Good to know: A CSR audit is not a one-off exercise — it provides an external perspective on the maturity of your approach and identifies priority areas for improvement.

To avoid the most common pitfalls in this process, see the most frequent CSR mistakes that cost weeks of unnecessary work.

Download the full list of documents to produce to structure your CSR approach and meet the expectations of your stakeholders.Download the guide/en/resources/guides/17-documents-csr-program-formalization

The Frameworks and Standards That Shape CSR

ISO 26000: The Voluntary Foundation

The foundational framework, defining the principles of societal responsibility and guiding ethical practices.

CSRD and ESRS: European Regulation

The CSRD requires companies to publish an audited sustainability report in line with the ESRS standards issued by EFRAG. These standards make non-financial reporting structured, quantified and comparable, strengthening the reliability of published information.

EcoVadis, ISO 14001, Carbon Footprint

These tools and sector frameworks translate CSR into operational methods: assessment, certification and environmental performance measurement. The EcoVadis score, for example, synthesises a company's CSR maturity across 4 themes and enables reliable sector-level benchmarking.

Measuring and Managing CSR Performance

CSR is assessed through key performance indicators (KPIs) — both financial and non-financial:

• CO₂ emissions (Scopes 1, 2, 3),

• training and accident rates,

• share of responsible procurement,

• diversity and inclusion,

• code of conduct compliance.

A double materiality analysis helps focus efforts on the most significant issues, while strengthening the credibility of ESG reporting.

CSR Across Core Business Functions

• Procurement: integration of ethical and environmental criteria, supplier codes of conduct, audits.

• HR: quality of work life, skills development, equal opportunity.

• Operations: energy efficiency, circular economy, low-carbon innovation.

• Marketing: transparent communication, anti-greenwashing.

• Leadership: ethical governance, strategic alignment.

Each function contributes to the coherence of the approach, turning CSR into a genuine driver of CSR performance.

A structured action plan to manage your CSR approach end to end and succeed in your EcoVadis, CDP or CSRD assessments.Download the guide/en/resources/guides/complete-action-plan-to-succeed-csr-assessments

CSR: A Clear Definition and Scope — Key Takeaways