Critical Analysis of Corporate Social Responsibility Concept

Corporate social responsibility (CSR), also called business social responsibility (BSR) is achieved when the company began a voluntary and active contribution to the social, environmental and economic improvement. This is in order to improve their competitive, value situation and value of the corporations. 

When a good performance of these three characteristics is achieved, it is known as the triple bottom line. This triple bottom is used for sustainable business and as the name implies, covers three dimensions: environmental, economic size and revenue statements. Triple bottom line performance is known through sustainability reporting and/or corporate social responsibility.