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Corporate Social Responsibility (CSR) has emerged as a significant concept shaping the ethical and sustainable behavior of businesses across the globe. It represents the voluntary integration of social, environmental, and economic concerns into corporate decision-making, extending beyond the narrow objective of profit maximization. The global perspective on CSR reflects its evolution as an essential part of corporate governance, reflecting rising awareness of climate change, inequality, human rights, and sustainable development goals. While CSR is now an integral part of global business discourse, the approaches, expectations, and practices differ significantly between developed and developing countries. In developed countries, CSR has evolved in a structured, institutionalized manner, reflecting strong regulatory frameworks, active civil societies, mature consumer expectations, and advanced corporate governance standards. From a global standpoint, CSR is no longer viewed as an optional add-on but as a strategic necessity. Corporations are increasingly judged not only by their financial performance but also by their social and environmental impact. Globalization, technological advancement, and the interconnectedness of economies have heightened public scrutiny of multinational corporations, leading to greater demands for transparency and accountability. This global environment has been shaped by international frameworks such as the United Nations Global Compact, OECD Guidelines for Multinational Enterprises, International Labour Organization conventions, and the Sustainable Development Goals. These frameworks provide guiding principles for corporations to align their operations with globally recognized values related to human rights, labor standards, environmental stewardship, and anti-corruption. In this sense, CSR represents a shift from corporate philanthropy towards strategic responsibility, where social and environmental issues are embedded in business models. In developed countries, CSR has gained prominence over decades as a result of strong democratic institutions, greater consumer activism, and advanced environmental consciousness. One of the key features of ____ ____ ______ _______ __________ ____ _____ ______ ____ ___.
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