Objectives On completion of this tutorial, you will be able to:

• Define corporate social responsibility (CSR)
• List the reasons for the growing prominence of CSR
• Describe how a company can benefit from having a CSR regime
• Recognize the importance of sustainability reporting

Tutorial Overview Corporate social responsibility (CSR), or the equivalent term responsible business conduct (RBC), is the idea that companies have a responsibility to do what is best for people, the planet, and society at large. CSR has seen companies integrate social, environmental, and human rights concerns into their mainstream business operations and their interactions with stakeholders. A properly implemented CSR regime can bring a company a variety of competitive advantages, and CSR is now viewed less as a desirable and optional addendum to corporate activities and more as an essential element. This tutorial provides a high-level overview of CSR, tracing its evolution, identifying the reasons for its growing prominence, and explaining developments in sustainability reporting. Prerequisite Knowledge None Tutorial Level: Introductory Tutorial Duration: 45 minutes