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Corporate social responsibility refers to the policies, practices, and organizational responsibilities through which businesses consider the social, environmental, and economic effects of their activities on stakeholders and society ^[1][2][3]. It encompasses organizational decisions and actions that address stakeholder expectations and extend beyond the pursuit of economic objectives alone ^[2][4]. CSR may involve responsibilities toward employees, customers, communities, suppliers, governments, and other stakeholders, as well as consideration of environmental impacts arising from business activities ^[1][3][5]. It can be incorporated into organizational strategies, operations, and relationships with stakeholders rather than being limited to separate philanthropic activities. CSR is context-dependent, with its specific content and priorities varying according to organizational, institutional, and social circumstances. The concept is related to, but distinct from, corporate sustainability, corporate citizenship, and corporate social performance, which may overlap with CSR but refer to different conceptual or analytical approaches.