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Corporate social responsibility meaning

What does Corporate social responsibility mean?
Corporate social responsibility (CSR) describes, in legal practice, how a company structures its policies, governance and reporting so its commercial activities seek positive or responsible outcomes for the environment, consumers, employees and other stakeholders, alongside profit. Also called corporate responsibility or corporate citizenship, it is a descriptive concept used across corporate governance, compliance and shareholder stewardship, rather than a defined statutory term. United Kingdom (England & Wales, Scotland and Northern Ireland): while CSR itself is not legislated, boards must have regard to stakeholder and environmental factors under Companies Act 2006 section 172. Related requirements include the strategic report (non-financial information and the section 172(1) statement), TCFD‑aligned climate disclosures for listed and large companies, Streamlined Energy and Carbon Reporting, Modern Slavery Act transparency statements, and expectations in the UK Corporate Governance Code and Stewardship Code. Ireland: usage is similar. Directors’ duties arise under the Companies Act 2014 (acting in good faith in the interests of the company), with EU‑derived non‑financial and sustainability reporting (NFRD, transitioning to CSRD) and sectoral ESG obligations. Practical significance: CSR shapes board policies, stakeholder engagement, risk management, supply‑chain due diligence and contractual clauses, and is commonly assessed in financing and M&A due diligence across the UK and Ireland.
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NEWS
Bluewashing and CSR misrepresentation: UN Global Compact limitations and red flags for legal advisers reviewing ESG claims

A newer, though less widely known, idea is ‘bluewashing’. Whereas greenwashing centres on environmental claims, bluewashing relates to social matters such as modern slavery, labour practices and corporate diversity. It describes instances in which a business leverages affiliation or participation in a corporate social responsibility (CSR) scheme to mask the reality that it is not applying those standards itself. In practice, numerous corporates treat ESG memberships as a tick-box tactic to win customers, without embedding the underlying principles internally. This piece will explore bluewashing further and highlight warning signs to consider. United Nations Global Compact (UNGC) A prominent illustration of bluewashing emerged around the launch of the UNGC. Often, such signalling diverts attention from the absence of genuine change behind the scenes within their own operations...

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NEWS
Ireland: Defamation (Amendment) Bill 2024—Key reforms on juries, corporate serious harm, retailer and absolute privilege, live broadcast defence, anti-SLAPP, ADR, and ISP/social media liability

On 2 August 2024, Ireland’s Government released the Defamation (Amendment) Bill (the ‘Bill’). It stems from recommendations set out in the 2022 Report of the Review of the Defamation Act 2009 and the 2023 Draft General Scheme of the Defamation (Amendment) Bill (the ‘General Scheme’). Although the Bill does not carry across every reform proposed in the General Scheme—for instance measures on the statute of limitations and jurisdictional forum shopping—it is anticipated that a number of meaningful updates will be made to the current defamation regime. The most notable of these are summarised below. Removal of Juries in High Court Defamation Actions The Bill would abolish juries in High Court defamation proceedings. The objective is to: minimise the risk of excessive damages being awarded to plaintiffs reduce delays and legal costs in proceedings shorten the duration of court hearings...

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NEWS
Weekly environmental law update: climate litigation, energy and building efficiency, nuclear, ESG, waste and water—key cases, enforcement, policy and consultations (10 July 2025)

In this issue Air emissions and climate change Energy efficiency and buildings Energy for environmental lawyers Environmental disputes and proceedings Environmental enforcement and prosecutions Environmental information ESG and sustainability Hazardous substances and chemicals Nature, biodiversity and habitat conservation Sources of environmental law Waste Waste producer responsibility regimes Water, flooding and drainage Daily and weekly news alerts Updated Practice Note Air emissions and climate change New government guidance clarifies how to evaluate the climate effects of downstream scope 3 emissions from offshore oil and gas schemes. Issued by the Department for Energy Security and Net Zero (DESNZ) on 19 June 2025, the supplementary note is considered by Dr Lois Lane of Cornerstone Barristers, who sets out the context and possible practitioner impacts. See News Analysis: New government guidance on assessing climate impacts of offshore oil and gas projects. Luciano Lliuya v RWE AG: After almost a decade of proceedings,...

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PRACTICE NOTES
UK Corporate ESG and Sustainable Business: Definitions, Directors' Duties, Governance, Reporting, Litigation Risk and Practical Steps for Companies and Advisers

Key terms Expressions such as ‘responsible/sustainable business’, ‘corporate responsibility’ (CR), ‘corporate social responsibility’ (CSR), and ‘environmental, social, governance’ (ESG) appear widely in multiple settings among companies, advisers and legal practitioners across sectors. Yet, broadly, they all signal an enterprise acting responsibly within its everyday operations, as part of its day-to-day activities. An increasing number of businesses recognise that meeting national, state and local rules alone may no longer adequately shield them from legal, regulatory or reputational exposure, and that missing the escalating expectations in this sphere can carry significant financial consequences. In this note, we adopt ‘sustainable business’ as the overarching label for consistency. For further terminology, see Precedent: Sustainability glossary terms (The Chancery Lane Project). What is ‘sustainability’? The word ‘sustainability’ often sits alongside phrases such as ‘environmental sustainability’ or green business in common discussion. Although there is no single, settled definition, many bodies and sources rely on the Brundtland Commission Definition of sustainable development when attempting to explain the term. However, the Brundtland Commission Definition...

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PRACTICE NOTES
ESG Law Training Materials for UK Lawyers: UK and international frameworks, reporting and disclosure, ratings, CSR, strategy and the three pillars

These course materials comprise PowerPoint slide templates with accompanying notes to support trainers presenting the law around ESG. Topics include the three ESG pillars and their practical use, ESG ratings, guidance on creating and implementing ESG strategies, corporate social responsibility, the key legislation and guidance, plus reporting and disclosure duties. The materials are customisable. Click the link below to download the PowerPoint presentation. Contents What is ESG? Key legislation/guidelines Global frameworks and standards ESG ratings Stakeholder investment and financial longevity Applying the three ESG pillars in practice The role of legal professionals Practical tips for creating and implementing an ESG strategy Summary This deck offers an introduction to the law relating to ESG. Purpose of slides/seminar The slides are for a general...

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PRACTICE NOTES
Charitable and political donations: UK anti-bribery risk management, due diligence, and Companies Act 2006/PPERA 2000 shareholder approval and disclosure requirements

Contributions to charities or political causes may elevate exposure to bribery and corruption risks in practice. In some circumstances, such payments may amount to, or be perceived as, concealed bribes. This Practice Note explains what constitutes charitable and political donations, the associated risks, and measures to reduce those risks. Charitable donations A charitable donation is a voluntary gift from a person or business to a charity or other not-for-profit organisation. This may involve providing money, facilities, equipment, staff time, or another benefit to a charity, or to an individual or body designated by, or linked to, that charity, for instance. Although commonly discussed together (as here), charitable donations are usually quite distinct in nature from political donations. The majority of charities are unconnected with politics and hold no decision-making authority or sway over procurement choices; accordingly, the likelihood that a charitable gift is corrupt, or viewed as corrupt, is lower overall. Indeed, many organisations regard charitable giving as a key element of their corporate social responsibility programmes...

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PRECEDENTS
Corporate Social Responsibility (CSR) periodic review, compliance check and action plan template

1 General information Period this report covers [ Insert time period covered by this report ] Report compiled by [ Insert name ] Date of this report [ Insert date ] 2 CSR activity in the last [ insert period ] How many CSR projects have we undertaken? [ Insert number and list each project worked on in this period ] Were there any noteworthy results arising from any of these projects? ☐ Yes— provide details ☐ No How many members of staff have participated in CSR projects during this timeframe? [ Insert number of staff ] How many hours have our staff committed to CSR projects?...

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PRECEDENTS
Precedent: Corporate Social Responsibility (CSR) Commitments and Action Plan Register (Excel) — measurable targets and progress tracking

Use this Precedent to enable organisations to record their particular CSR pledges. The Plan further supports establishing quantifiable objectives and rigorously evaluating advancement in relation to them effectively, consistently...

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PRECEDENTS
Corporate Social Responsibility Policy and Implementation Framework for Legal Practices

1 Introduction 1.1 We regard corporate social responsibility (CSR) as central to the way we run our company. By CSR we recognise that, as a business, we owe duties to our customers, staff, suppliers and other stakeholders, alongside the wider society in which we operate. Through our organisation’s policies and practices, we set out to create value for our staff and customers, lessen our environmental footprint, and enhance the wellbeing of the local community. 2 Our strategy 2.1 We believe that a well-defined and focused CSR plan, with clear aims and objectives, delivers real benefits for our organisation, since clarity and focus strengthen those benefits. These benefits flow from clear aims and objectives clearly. 2.2 We depend on a healthy, diverse and talented workforce, and we strive to attract and keep the best people. We must also ensure we are recognised for delivering a high standard of service to our customers. Accordingly, we want our business to reflect the environmental and social priorities...

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