CSR is an approach that espouses the notion that a company can do good in the world and make a difference to improve social order. CSR reflects company culture and business practices. Social responsibility is a broad topic; it includes human aspects, such as having ethical labor practices both internally and as part of a larger supply chain.
CSR has also long been associated with the concepts of community engagement and philanthropy. In recent decades, CSR has become associated with sustainability and the environment as individuals, governments and nonprofit organizations increasingly blame corporations for not doing enough to help limit the risks of climate change and the corresponding environmental impacts. To that end, CSR is also often related to the concept of environmental, social and governance (ESG). There is, however, a difference between ESG and CSR. Where CSR is often seen as focusing on the big picture strategy, ESG has more detail on sustainability, environmental and ethical concerns from a measurable perspective.