Five fold debts vs csr By incorporating CSR efforts into their business operations, companies can enhance their societal and environmental impact, contributing positively to local and global communities. outstanding student loan balances. The CSR pyramid provides a conceptual understanding of the different dimensions of CSR, while a well-designed framework offers practical guidance for implementation. 1 billion in 2013 to $33. Skills- Supremacy of Values over Skills, Role Vs. How Corporate Social Responsibility Works Corporate social responsibility is a way of doing business that aims to increase a company's social impact while meeting business objectives such as growth and revenue goals. The PNC Financial Services Group, Inc. CSR vs. net profits made during 3 immediately preceding FY Where amount to be spent < Rs. Philanthropy. According to Glassdoor, BruntWork has over 1,000 reviews, with most of the employees praising the company’s growth and opportunities. These debts are repaid by performing the five great sacrificial fires (panchamahayadnya) in the stage of the householder. For example, the public has insisted that install- ment debt charges be fully disclosed, that ~ocery prices allow comparative price shop- ping, that containers not be misleading, and that labels disclose the dangers of products. The company screens suppliers through a “4-fold approach”: ethical sourcing, product quality, social responsibility, and environmental compliance. The publication will be a useful guide for the accounting treatment of CSR Unit- 6: Cultural Heritage of India and Its Relevance for Modern Management: Concept of Pancha Rina (Five-Fold Debt) and Corporate Social Responsibility, Four Fold Life Goals (Purusharth Chatushtheya) and Business, Sanskara Values Vs. The burden of student loan debt is causing Can contribution to corpus qualify as CSR expenditure? No, the provision relating to contribution to corpus as admissible CSR expenditure has been amended and the contribution to corpus of any entity is not an admissible CSR expenditure w. Companies often measure and report this commitment through the "Triple-Bottom-Line Approach," monitoring social and environmental For people across the United States, student loan debt is a growing portion of the household balance sheet. CSR, both are useful for a business’s efforts toward greater social responsibility on many levels, but they have some major differences, especially regarding the benefits they can provide. , outsources manufacturing to external suppliers in emerging markets with cheaper labor, and ships finished goods to developed markets for sale. Sep 1, 2020 · CSR is still found to increase debt maturity when different sub-dimensions of CSR, an alternative measure of CSR and another proxy of debt maturity are used. The term means that a corporation should be accountable to SEC. 135 (9)) If you're looking for a large car, turn your attention to a full-size sedan and find all the space and amenities you’ll need. In terms of section 198(5)(a) of the Companies Act, in computing net profits, income-tax and super-tax payable by the company under the Act shall not be deducted. Kotak Mahindra Bank and its subsidiary companies that have a mandate to do a CSR spend are fully compliant as specified under section 134, section 135 read with Schedule VII of the Companies Act, along with the Companies (Corporate Social Responsibility Policy) Rules, 2014, as amended from time to time and in The concept of "corporate social responsibility" has become pervasive enough that it has earned its own acronym in business circles: CSR. These debts are our inherent responsibilities that we must strive to repay throughout our lives. Corporate social responsibility (CSR) is a model in which companies self-regulate to act in a way that has a positive impact on society. Mar 22, 2025 · RPG Group: One Of India's fastest-growing groups with a diversified portfolio in infrastructure, automotive, IT, pharmaceuticals, energy & plantations. CEO, Winston Ong, states that the company’s growth has been explosive, with a plan to grow its staff by five-fold this year. Jan 24, 2022 · Corporate Social Responsibility (CSR) is no longer just a progressive perspective on how to run a business. Business Responsibility Reports by Listed Companies 67 6. Conversely, CSR activities are structured to motivate employees while also improving a company's public image among customers and invested communities through related reports. 5 billion in 2022. How do we treat CSR spending in the ordinary course of business vs CSR expenses not incurred in the ordinary course. Thus, one must become अनृण anriṇ or, free from debt. gov | HOME Jun 19, 2022 · Major Differences Between ESG and CSR. Gratitude is the expression of appreciatio It is recommended that one repays all debts before the end of life so as to avoid the karmic consequences of debts in subsequent lifetimes. Rather, CSR is a way for companies to benefit Jun 4, 2022 · The CSR provisions within the Act is applicable to companies with an annual turnover of 1,000 crore and more, or a net worth of Rs. 4%. CSR initiatives can help companies reduce their greenhouse gas emissions or pursue net-zero emissions goals that are key to slowing climate change. (action) plus the performance of pancha rina (fivefold debts). Biz Community. In contrast, CSR refers to organizational efforts to make the world a better place. Google has many special features to help you find exactly what you're looking for. S. From a Vedantic viewpoint, the CSR is seen from an inside-out perspective, which is the development of individual leader’s self-conscience of his or her svadharma (prescribed duties) and karma (action) plus the performance of pancha rina (fivefold debts). In a limited company, you won’t be responsible for your company debts personally. If the person who borrowed the money is not able to make payments on the loan, then the lender can take possession of the collateral Mar 6, 2024 · Types of CSR . 1104 business ethics management indian values mba according to new syllabus davv, indore with last year solved question Jun 8, 2023 · Future Directions for CSR. 5 trillion, now the largest source of non-mortgage debt. Based on the Vedantic insights, CSR should ideally begin with ISR Jan 1, 2014 · In recent years, numerous researches have been conducted on corporate social responsibility (CSR) from various perspectives including contributions from the philosophical and religious schools of Dec 31, 2024 · ***** Q. f. Legal Practices vs Corporate Practices 5. 5 Can CSR Expenditure claimed as expenditure under income tax Act? Mar 19, 2023 · Investors vs Consumers. Vedanta Limited Sep 1, 2020 · These number three in some texts and five in others: the debts to gods, seers, and fathers, and additionally to all men and nonhuman creatures (292). g. Oct 5, 2023 · Corporate social responsibility (CSR) can be defined as a self-regulated business approach where companies integrate social, environmental, and economic commitments into their operations and stakeholder interactions. Secured debt is a type of loan that is secured by collateral, such as a house or car loan. , 2010 Personal Banking | Internet Banking | Corporate, NRI Banking Strategic CSR implies that firms are simultaneously profitable and socially responsible. The question is how to go about implementing CSR strategies in a meaningful way. pdf CSR can have a positive impact on the overall health of the planet, as it encourages environmental responsibility and sustainable practices. Businesses may adopt and expedite CSR strategies due to a genuine desire to improve their social purpose. 10. On a high level, there are two main types of debt: secured and unsecured. Business ethics is concerned basically the study of human behaviour and conducts. We would like to show you a description here but the site won’t allow us. The Act requires companies to set up a CSR committee which shall recommend a Corporate Social Responsibility Policy to the Board of Directors and also Mar 4, 2025 · Corporate Social Responsibility (CSR) is a business approach companies follow to make a social impact and focus beyond profits. Key Provisions and Requirements of Corporate Social Responsibility. Ensuring Adherence: The Board ensures that only activities mentioned in the CSR policy are undertaken. CSR increases media coverage as media visibility throws a positive light on the organisation. Apr 8, 2021 · CSR initiatives can, for example, be a powerful marketing tool, helping a company position itself favorably in the eyes of consumers, investors, and regulators. According to Taitriya Samhita (6. Another distinction with ESG vs CSR has to do with accountability, ESG goes beyond CSR to demonstrate positive impact with data. While Nov 7, 2024 · From his inauguration in 1923 to Herbert Hoover’s in 1929, the U. Western governments with growing debts Sep 2, 2014 · The use of Porter’s Five Forces shows that today’s businesses are capturing value and creating competitive advantages by accounting for and managing sustainability risks and opportunities. Section B 6. Secured debt. It suggests steps to develop a CSR strategy and Policy and identifies the key building blocks for initiating and developing the CSR programs. UNIT-14: Work Place Spirituality. 18). CSR enhances the company’s brand value by building a socially strong relationship with US National Debt Clock : Real Time U. By enabling employees in the UK to pay off personal debts directly from their paychecks, the fintech company SalaryFinance helps employers to increase staff salaries by up to 5%. 50 lakhs, no CSR Committee required (Sec. Mar 25, 2021 · Accessing centralized, consistent and reliable data can be a crucial challenge for companies wanting to measure and track their CSR efforts. Self. 7. debt decreased by $5. In neither passage, however, do the debts align precisely with the five The Vedic religion believes that humans are inherently indebted in various ways. In particular, our results suggest that diversity and community are the dimensions Apr 27, 2018 · To further ensure a stable social framework, Hinduism introduces the concept of debts or indebtedness. Jan 18, 2024 · Over the past decade assets under management in infrastructure funds have increased almost five-fold, to $1. Can CSR expenditure be spent on activities beyond Schedule VII? [corresponding to FAQ No. Communications in Business pp code no. Five-Fold Debts vis-à-vis CSR (Corporate Social Responsibility) Introduction In the context of Corporate Social Responsibility (CSR), the concept of Five-Fold Debts (or Pancha Rina in Sanskrit) comes from traditional Indian values. The The four main types of CSR are environmental responsibility, ethical responsibility, philanthropic responsibility and economic responsibility. The air we breathe, the processes of digestion, sleep, renewal, growth, our access to light and the nourishing foods that nature provides are all gifts we usually would take for granted. If it were that easy, the problems would have been solved by now. The three debts discussed in the document are: 1) Pitra-Rin or debt to ancestors, which can be repaid by raising a family according to moral principles and continuing family Mar 14, 2025 · CSR improves the public image by publicising the efforts towards a better society and increasing their chance of becoming favourable in the eyes of consumers. 1-6) and the Taittiriya Sanhita (6. Using a large sample of US firms, we provide evidence that high CSR firms significantly reduce their debt maturity. Andrew Jackson oversaw the largest percentage decrease, however, a cut of about 99. When employed strategically, CSR can be an element of a differentiation strategy, leading to premium prices, enhanced brand and firm reputation, and (Refer rule 5(1) of the Companies (CSR Policy) Rules, 2014) Where the amount required to be spent by a company on CSR does not exceed fifty lakh rupees, the requirement for constitution of the CSR Committee is not mandatory and the functions of the CSR Committee, in such cases, shall be discharged by the Board of Directors of the company. Jan 30, 2024 · Introduction: Delve into the nuanced world of calculating Corporate Social Responsibility (CSR) net profit under Section 135, Section 198, and prescribed rules for the fiscal years 2022-2023, 2021-2022, and 2020-2021. Implementing CSR strategies. In spiritual practices, they are called 'Rina'. 1–6), a child is born with five debts to repay in his/her lifetime: (a) Deva rin – indebtedness to Gods/Deities for having access to God’s creations (b) In a nutshell, from a Vedantic viewpoint, the CSR is seen from an inside-out perspective, which is the development of individual leader’s self-conscience of his or her svadharma (prescribed duties) and karma (action) plus the performance of pancha rina (fivefold debts). To achieve this, CSR must be a core value of the firm and must be integrated into processes and products. When the USA Business Roundtable issued its August 19, 2019, statement redefining the purpose of corporations away from maximizing shareholder value to “promoting an economy that serves all stakeholders,” CSR became a central and powerful American business tenet. As CSR continues to evolve, new trends and opportunities are emerging for businesses to create positive change. . In case you were wondering, CSR and philanthropy are also different. Dec 11, 2017 · Shiva enjoys five-fold powers of chit-shakti luminosity, ananda-shakti, absolute bliss, ichha-shakti), irresistible will, jnana-shakti, supreme knowledge, and kriya-shakti, power of action. 281. Mar 1, 2021 · To ensure the safety and soundness of the global financial system as well as individual financial institutions and to reduce systemic risk, numerous p… Act. Starbucks’s Commitment to Ethical Sourcing. Why do Corporate Social Responsibility (CSR) initiatives fail? A company's CSR initiatives can fail because the company does not have a concrete plan or strategy. ESG reporting and disclosure is mainly devised to meet the requirements of investors and stakeholders. Therefore, the net profit criterion in section 135(5) is net profit before taxes. Combining CSR and ESG strategies offers numerous benefits, from enhanced reputation and trust to improved stakeholder engagement and holistic risk management. 5) and Shatpath Brahman (1. This paper makes an attempt to understand and elaborate how five debts theory of Hindu Scriptures is relevant to CSR and tries to provide an insight of various Corporate Social Responsibility (CSR) initiatives taken by Maharatna company GAIL (India) Ltd in conformance of the CSR regulations. CSR in Indian Legislation 6 5. 22nd January, 2021. gifts in the Aswamedha yajna of king Yudhisthira in 2 Abstract This research article meticulously examines Patagonia's exemplary commitment to corporate social responsibility (CSR) and its profound influence on the broader business landscape. Based on the Vedantic insights, CSR should ideally begin with ISR Mar 7, 2022 · Indeed Vedic ideas such as this can create a fundamental shift in human behaviour and attitude. Jan 1, 2013 · In a nutshell, from a Vedantic viewpoint, the CSR is seen from an inside-out perspective, which is the development of individual leader’s self-conscience of his or her svadharma (prescribed duties) and karma (action) plus the performance of pancha rina (fivefold debts). 5. As a result, an employee can save up to £800 a year. [ Refer ‘Science of Spirituality : Vol. 9-11, 13. 3trn, according to Preqin, a data provider. These initiatives can also improve employee engagement and satisfaction—key measures that drive retention. MCA- FAQ 3. It walks the CSR practitioner through some of the key choices that may be required to be made while pursuing CSR objectives and develop an organisation that is socially sensitive and responsible. One of the ways the brand has fulfilled this goal is through ethical sourcing. Case Study: East India Company, Discussions on Teachings from Bhagwad Geeta. 5] Corporate Social Responsibility Defined. When it comes to ESG vs. Jan 1, 2013 · Philanthropy and Corporate Social Responsibility - Is Giving Enough to Truly Be Ethical - International Journal of the Academic Business World - Spring 2013. More than 40 million Americans have . Try these steps: Clearly define CSR programs. Ethical/Human Rights social responsibility; Ethical or human rights social responsibility is a type of corporate social responsibility (CSR) that focuses on promoting and upholding ethical business practices and respecting human rights throughout a company's operations and supply chain. The following are some of the key provisions and requirements of Corporate Social 3. In 2019, the total amount of student debt owed surpassed $1. indebted to the deva-s, the managers of the forces of nature, for supplying the . 1. 3. For corporate sustainability, the drive has more to do with creating new opportunities for emerging markets. Write short notes on any two of the following : (a) Guna Theory (b) Teachings of Buddha (c) Karma Theory (d) Sanskara Theory. e. 42 billion. We also show our results are robust to controlling for sample selection bias and endogeneity concerns that are prevalent in CSR research using secondary data ( Garcia-Castro et al. Corporate philanthropic work, community involvement, environmental, and employee well-being programs all fall under the CSR umbrella. 5 cr If any of the given criteria are met, the Company shall – Constitute a CSR Committee; Approve a CSR Policy; Spend, in every FY, at least 2% of the avg. Get the search started with our list of the 10 best full-size sedans for 2021 shoppers, based on CarMax sales data from February 1, 2021, through July 31, 2021. Apr 13, 2020 · Describe the Differences Between CSR and CSI; Definition of Corporate Social Investment: CSI vs CSR; Benefits of CSR (or CSI) to the Business – Positive Impact; 10 Disadvantages of CSI to the Business – Negative Impact; References. 2. A company can pursue environmental stewardship by reducing pollution and Supermarket News is the brand food-retail professionals count on for competitive intelligence, news, and information to make smart business decisions. Definition In terms of Rule 2 (c) Companies (Corporate Social Responsibility) Rules, 2014 (“CSR Rules”) as amended from time to time, CSR means and includes: Projects or programs relating to activities specified in Schedule VII to the Act; or 4. Business ethics offers to establish the norms and directional approaches for making an Sep 19, 2015 · In this article, we extend the streams of research on the capital structure of socially responsible firms by investigating the impact of corporate social responsibility (CSR) on firm debt maturity. These three social responsibilities are the essential dharma and karma of corporate leaders. In a nutshell, from a Vedantic viewpoint, the CSR is seen from an inside-out perspective, which is the development of individual leader’s self-conscience of his or her svadharma (prescribed duties) and karma (action) plus the performance of pancha rina (fivefold debts). 500 crore and more, or a net profit of Rs. The study employed feasible generalized least square (FGLS) and linear regression with panel-correlated standard errors (PCSE) to analyze data from 107 public sector firms with 1060 firm-year observations from 2011 to 2020. Business ethics is a philosophy to determine the standards and norms to make mutual interactions and behaviour between individual and group in organisation. Embrace workforce diversity, innovation & sustainability. 5) Making the Connection Between CSR, Value and Profitability. Oct 19, 2023 · The difference today is that earlier-stage companies are also considering venture debt as a way to get past the Series A hump, where we see funding opportunities dry up. is the Corporate Social Responsibility identity of Kotak Mahindra group companies. In two other passages, the Mahābhārata cites five debts (12. Mar 25, 2023 · The study investigates public sector enterprises’ corporate social responsibility expenditure (spent & unspent), firm age and debt financing using signalling theory. Does it include CSR spending that Sep 17, 2020 · We illustrate below some of the key considerations vis-à-vis CSR. Jun 6, 2019 · 5. Why is CSR important? An introduction to the Vedic concept of Rna Jan 1, 2020 · jarshi leader is the deep rooted grounding in the concept of five-fold debt model or Rin – model which leads to the Giving Model (e. Analyze the following case study and answer the questions given at the end : Do tariffs end up leading to lower interest rates, more liquidity, and ultimately a higher Bitcoin price?Drawing on @FedGuy12's analysis, @_dsencil breaks do Oct 1, 2024 · 4. There are five main types of debts or "Rinas" that Hindus aim to repay throughout their lives in order to achieve spiritual liberation. From first-time entrepreneurs to established corporations, any company can enjoy the benefits of CSR. 2 Describe five-fold debts vis-a-vis CSR, with at least 1 practical example in each head. Pitchbook’s quarterly analysis of startup investment reports that, over the last decade, venture debt has exploded: from $8. Creating open channels for communication enhances credibility and trust, encouraging collaboration in achieving CSR and ESG goals. Based on the Vedan-tic insights, CSR should ideally begin with ISR (Individual Social Responsibility) and to go beyond CSR with GSR (Global Social Responsibility). Work Place Spirituality. Jan 28, 2021 · Cooper is a sustainability-focused Seattle native and the founder and CEO of RyeStrategy. Some companies and their CSR programmes are even criticized for green washing, leaving consumers ever more sceptical of corporate sustainability initiatives. Their responsibilities include: Approval of CSR Policy: After reviewing the CSR Committee's recommendations, the Board must approve the company's CSR policy. The In this direction, the CSR Committee of ICAI has brought out this Technical Guide on Accounting for Expenditure on Corporate Social Responsibility Activities to provide detailed guidance on the accounting aspects of CSR spends and its presentation in the Financial Statement. Feb 21, 2012 · Corporate social responsibility (CSR) is not going to solve the world’s problems. Principles of CSR 5 4. However, companies can also consider different forms of CSR, such as diversity and inclusion, governance, well-being and employee engagement. Understand the CSR Pyramid Begin by familiarizing yourself with the CSR pyramid and its levels. c) monitor the CSR Policy of the company from time to time; and As per Rule 5(2) of the Rules-The CSR Committee formulate and recommend to the Board, an annual action plan in pursuance of its CSR policy, which shall include the following: a) the list of CSR projects or programmes that are approved to be undertaken; Jul 13, 2022 · CSR is similar to ESG, a process by which investors make decisions based on CSR programs and a company's environmental impact. CSR and Sustainable Development Goals 79 10. Varnashramvyavastha, Chapter 1 C B. Environmental responsibility: Corporate social responsibility is rooted in preserving the environment. If you have signed a personal guarantee as the director, however, and the company cannot pay its debts, you will be personally responsible. In recent years, many organizations have embraced corporate social responsibility (CSR), a philosophy (introduced in Why Ethics Matter,) in which the company’s expected actions include not only producing a reliable product, charging a fair price with fair profit margins, and paying a fair wage to employees, but also caring for the environment and Real Time World Debt Clocks Sep 30, 2021 · While these CSR commitments are communicated widely through marketing messages, they lack quantifiable and comparable data to validate their outcomes. Here's how you can create a CSR framework keeping in mind the CSR pyramid: 1. Some may shift their approach to integrate activities for the greater good. The Coca-Cola Company's 2022 Business Sustainability Report details their efforts to refresh the world and make a difference. Its main purpose is to enhance the company's image, earn customer loyalty, and generate more sales. 5 Benefits of Combining CSR and ESG Strategies. Start by figuring out what initiatives you want your CSR to encompass. Skills: Supremacy of Values over Skills, Role Vs. 6. Stages of life (ashrams), point – The stage of the householder (gruhasthashram)’. 7. Here’s are the three main differences between CSR and ESG: Rs. 2013. 5 crore and more. Search the world's information, including webpages, images, videos and more. While a student at the University of Washington, Cooper found inspiration in businesses that operate at the intersection of positive impact and profit, leading to a personal commitment to pursue a career centered around social impact and mission-driven work. The following are the main debts, together with a brief explanations of their significance: Deva Rin – debt to the Deities. 5), every child has five inherent debts. Feb 18, 2025 · Secured vs unsecured debt. They might also help conserve natural resources, reduce CSR, or Corporate Social Responsibility, is an exciting self-regulatory business model that enables companies to be socially accountable. Guidelines on CSR and Sustainability for Central Public Sector 69 Enterprises (CPSEs) 7. Concept of "Pancha-Rina" (Five Fold Debt) and Corporate Social Responsibility, Four Fold Life Goals (Purusharth Chatushtheya) and Business, Sanskara Values Vs. A person who has freed himself from these debts is said to be जायमा नो Jaayamaano, twice-born. As a corollary, income earned outside India shall also not be considered for determining CSR spend in India. Based on the Vedantic insights, CSR should ideally begin with ISR Sep 7, 2022 · Dispensing of CSR Committee. 37. 1 C. As per Sub section (9) in section 135 where the amount to be spent by a company does not exceed fifty lakh rupees, the requirement under sub-section (1) for constitution of the Corporate Social Responsibility Committee shall not be applicable and the functions of such Committee shall be discharged by the Board of Directors of such company. What are the key elements of successful Corporate Social Responsibility (CSR)? Dec 9, 2015 · Patagonia designs products in the U. Starbucks launched its first corporate social responsibility report in 2002 with the goal of becoming as well-known for its CSR initiatives as for its products. CSR and Corporate Governance 81 11. Also see Timothy Lubin (2018b: 185). ("PNC") uses the marketing names PNC Private Bank℠ and PNC Private Bank Hawthorn® to provide investment consulting and wealth management, fiduciary services, FDIC-insured banking products and services, and lending of funds to individual clients through PNC Bank, National Association ("PNC Bank"), which is a Member FDIC, and to provide specific Sep 17, 2015 · One side it is mandatory to spend money on CSR as per Companies Act,2013 and on the other side the same is disallowed under the Income Tax Act, 1961, the CSR policy should be formulated by the CSR Committee in such a manner as to require CSR expenditure to be incurred on such activities as laid down in Schedule VII that are also eligible for Jun 1, 1975 · Some aspects of consumerism are exam- ples of the beginning of open disclosure. NPP Pancha Rina (Five-Fold Debt) and Corporate Social Responsibility, Four Fold Life Goals (Purusharth Chatushtheya) and Business, Sanskara Values Vs. CSR in Banking Companies 78 9. As Source: Tesla. Jun 24, 2023 · A Net profit of INR 5 crore or more; Such companies must establish a CSR Committee and devote 2% or more of their average net income over the previous three fiscal years to CSR initiatives. 2. A company satisfying any of the following criteria during the immediately preceding financial year is required to comply with CSR provisions specified under section 135(1) of the Companies Act, 2013 read with the Companies (CSR Policy) Rules, 2014 made thereunder: net worth of rupees five hundred crore or more, or The five debts (ऋण) The purpose of purusharthas is to ensure that people would not neglect their obligatory duties by becoming obsessed with particular desires that may lead to moral and social Oct 1, 2015 · According to the Shastra-s, there are five differents kinds of debt: a person is . The future of CSR lies in its integration into core business strategies and operations, rather than being treated as a separate function. National Debt Clock : DOGE Clock Jul 21, 2024 · According to the Shatpatha Brahman (1. To help companies and investors capture sustainable value, SASB is developing industry-specific guidance for material sustainability topics in more than Vedic form of gratitude ( Kritagyata), Rina-traya (three debts) & pancha maha yagya ( five daily obligatory duties. CSR in Insurance Companies 77 8. Jun 22, 2020 · The motivation and driving force behind CSR initiatives is to protect a company's reputation. Integration of CSR Into Business Strategy. Personal guarantees still apply. (a) Explain the concept of `Panch-Rina’ (Five Fold Debt), (b) What is Work Place Spirituality ? 5. does not qualify as CSR spend under Section 135 of the Companies Act, 2013. The liquidator will pursue you to repay if you have an overdrawn director’s loan Feb 3, 2025 · The Board of Directors plays a critical role in implementing CSR within a company. fyazvlcfhnfdjzrcdihlhipcpxabfowwpeipujqgfrpwpookyqtfmyhsthfzufgymzfwwtdggkoqo