What is CSR? Definition and history
Corporate Social Responsibility (CSR) plays a more important role every day, from the COMEX of companies to the benches of universities and management schools. Its growing importance is good news that reflects the need to respond to social and environmental challenges and the changing expectations of several actors. So, in concrete terms, what is CSR? In this article, we invite you to (re) discover the basics of this subject that is more than necessary today.

CSR: what are we talking about?
The birth of CSR and its theoretical definition
The term CSR appeared for the first time in 1953, in the book Responsibility of the Businessman, by Howard Bowen, under the name “Corporate Social Responsibility”. But it was only after 1987 and the Brundtland Report that the field began to flourish. Indeed, CSR is in fact the commitment of companies to sustainable development.
The European Commission defines CSR as: “The voluntary integration, by businesses, of social and environmental concerns into their business activities and relationships with their stakeholders.”
Concretely, a company that sets up a CSR approach seeks to have a positive impact on society (and, by extension, to reduce its negative impacts) while being economically viable.
CSR is in essence a voluntary approach. However, it generally consists of two dimensions: a mandatory dimension that forces companies to incorporate standards imposed by law, for example the prohibition of child labor, and a proactive dimension that is the company's own will, such as the processes of Labelling.
It is also a constantly evolving theme. Pioneering business practices and social and environmental battles are leading to the transformation of the legal framework: the recent example of paternity leave is therefore very instructive. It is precisely this evolutionary dimension that makes it an exciting subject!
The concrete application of CSR: the 4 key fields of action for companies
Difficult to categorize CSR! Depending on the standards, the main themes of social and environmental transition vary. But in practice, CSR is often defined according to 4 essential pillars:
- The pillar Social: all actions that have an impact on the working and living conditions of company employees (or subcontractors) (working conditions, egality/diversity/inclusion...);
- The pillar Environmental : all the impacts of the company's activity on climate and biodiversity, from product design to use, not to mention production (carbon footprint, waste reduction, sustainable mobility, etc.);
- The pillar Societal : all the company's commitments in the service of the general interest and society (integration, financial sponsorship, equipment and skills, philanthropy, societal commitment, etc.);
- The pillar Governance, which brings together all the mechanisms, processes and structures put in place within a company to ensure the consideration and management of the social, environmental and economic impacts of its activities on society and the environment (ethics, transparency, stakeholders, etc.).
What is the origin of CSR?
The Brundtland Report, the birth of Sustainable Development
The concept of Sustainable Development was first defined in 1987 in the Brundtland Report by the UN World Commission on Environment and Development. This report was named after Ms. Gro Harlem Brundtland, a Norwegian stateswoman.
It was then that the first definition of sustainable development appeared, learned by millions of students in high school economics class:
“Sustainable development is a mode of development that meets the needs of present generations without compromising the ability of future generations to meet their own needs.”
What is less well known is that this same report also addresses the business world:
“Changes are also needed in business behaviors and practices.” “Industry responses to pollution and resource degradation should not be limited to compliance with regulations. It should demonstrate a broad spirit of social responsibility and ensure that there is environmental awareness at all levels in businesses.” “Through incentives or restrictions, public authorities should ensure that businesses benefit from taking environmental factors into account.”
Sustainable development is based on 3 pillars, theorized in particular by the “Triple Bottom Line” (John Elkington, 1997):
- The human pillar =”Social”
- The economic pillar =”Profit”
- The environmental pillar =”Planet”
At the heart of these 3 pillars, “sustainability”, as an ideal to be achieved in all spheres of society.
The Sustainable Development Goals (SDGs), pillars of commitment and CSR
To help all organizations take action, United Nations members adopted a common frame of reference in 2015: The Sustainable Development Goals (ODD). They include the 17 global priorities to be achieved by 2030 “to achieve a better and more sustainable future for all”:
- No poverty: Eradicate poverty in all its forms and everywhere in the world;
- Zero hunger: Eliminate hunger, ensure food security, improve nutrition and promote sustainable agriculture;
- Good health and well-being: Empowering individuals to live healthy lives and promoting well-being at all ages;
- Quality education: Ensure that all people can receive quality education in conditions of equity and promote lifelong learning opportunities;
- Gender Equality : Achieve gender equality and empower all women and girls;
- Clean water and sanitation: Guarantee access to water and sanitation for all and ensure sustainable management of water resources;
- Affordable and clean energy: Guarantee access for all to reliable, sustainable and modern energy services at an affordable cost;
- Decent work and economic growth: Promote sustained, shared and sustainable economic growth, full and productive employment and decent work for all;
- Industry, Innovation and Infrastructure: Establishing resilient infrastructure, promoting sustainable industrialization that benefits everyone and encouraging innovation;
- Reduced inequalities: Reduce inequalities between and within countries;
- Sustainable cities and communities: Ensure that cities and human settlements are inclusive, safe, resilient and sustainable;
- Responsible production and consumption: Establishing sustainable consumption and production patterns;
- Measures to combat global warming: Take urgent action to combat climate change and its impacts;
- Aquatic life: Conserve and sustainably use the oceans, seas and marine resources for sustainable development;
- Terrestrial life: Preserve and restore terrestrial ecosystems;
- Peace, Justice, and Effective Institutions: Promote peaceful and open societies for sustainable development;
- Partnerships for the achievement of the goals: create effective alliances between governments, the private sector and civil society necessary for the achievement of the SDGs at the global, regional, national and local levels. These partnerships must be inclusive, built on shared principles and values, and place people and the planet at the heart of their concerns.
The SDGs do not only concern States, but all actors in society: from citizens, to local authorities, associations and of course to businesses.
Take concrete action with Komeet
CSR is no longer a question of choice, but a responsibility to be taken on. For it to come to life, it must be embodied in concrete, accessible and shared actions. It is at this precise moment that Komeet intervenes: by helping companies mobilize their employees around major social and environmental issues. Thanks to our social engagement platform, we allow your teams to get involved with associations (skills sponsorship, donations, etc.) and allow your company to value this commitment in its CSR strategy.
Do you want to launch or animate your social commitment program?
Contact Komeet now!



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