Corporate Social Responsibility (CSR) has evolved significantly over the past decade, transforming into a more comprehensive Environmental, Social, and Governance (ESG) framework. This evolution reflects a fundamental shift from voluntary charitable activities to mandatory sustainability reporting and strategic business integration.

Modern organizations recognize that ESG is not merely a compliance requirement but a strategic imperative that drives long-term value creation. Companies implementing robust ESG strategies demonstrate superior financial performance, enhanced brand reputation, and improved stakeholder relationships.