Corporate social responsibility (CSR) is a company’s responsibility for its impact on society and the environment, as the European Commission defines it. In practice it means managing your effects on employees, customers, suppliers, the community and the environment, beyond what the law requires. ISO 26000 groups it into seven core subjects. ESG is the set of criteria others use to assess that work, and a sustainability report shows it in figures.
What CSR means
The European Commission defines corporate social responsibility (CSR) as the responsibility of enterprises for their impacts on society. It means integrating social, environmental, ethical, human rights and consumer concerns into the way the business is run, together with employees, customers, suppliers and the community, and going beyond what the law requires.
The idea has many names. The French say RSE, the Dutch MVO, the Spanish RSC; in Germany and Italy CSR is common. The older phrases “people, planet, profit” and “the three pillars of sustainability” describe the same balance between social, environmental and economic results.
ISO 26000: the seven core subjects
ISO 26000, published in 2010, is the international guidance standard on social responsibility. It is guidance, not a management system, so you cannot be certified against it. It describes seven core subjects every organisation should consider: organisational governance, human rights, labour practices, the environment, fair operating practices, consumer issues, and community involvement and development. It also sets out principles such as accountability, transparency, ethical behaviour and respect for the interests of stakeholders.
CSR, ESG and sustainability reporting
The three terms describe the same work from different sides. CSR is how a company takes responsibility for its impact. ESG, environmental, social and governance, is the set of criteria investors, banks and customers use to assess that responsibility. A sustainability report is where the company shows it, with policies, actions and figures. A company that takes CSR seriously has most of what an ESG questionnaire or a sustainability report asks for.
What CSR looks like in practice
CSR is not a donation to the local football club while safety in the warehouse is neglected. It is the way the core business is run.
- Measuring and reducing energy use, emissions and waste.
- Safe work, fair pay, training and equal treatment.
- Purchasing responsibly, with a code of conduct for suppliers.
- Preventing corruption and paying suppliers on time.
- Honest marketing, without environmental claims you cannot prove.
- Local jobs, apprenticeships and partnerships.
From CSR to figures
Customers and banks no longer accept a description of good intentions. They ask for a policy, the actions behind it and the figures that show the result: energy and emissions, accidents, staff turnover, training hours. The EU voluntary standard (VSME) gives smaller companies a common structure for exactly that, so a reader can compare one company with another.
Doing it in Greener Ahead
Sustainability reporting in Greener Ahead turns CSR work into a VSME report: environment, workforce and business conduct, with the evidence beside every answer, shared by link or exported. It costs €995 per year with unlimited users, and you can try it free for 14 days without a card. Check the pricing page for current details.
The seven core subjects of ISO 26000 in practice
What each core subject covers, and what a company can show for it.
| Core subject | What it covers | What you can show |
|---|---|---|
| Organisational governance | How decisions are made and who is accountable | A director responsible for the CSR policy |
| Human rights | Respect for human rights, also in the supply chain | A supplier code of conduct and checks |
| Labour practices | Employment, working conditions, health and safety, training | Accident rate, training hours, pay gap |
| The environment | Pollution, resources, climate and nature | Energy use, carbon footprint, waste |
| Fair operating practices | Anti-corruption, fair competition, responsible purchasing | An anti-bribery policy, paying suppliers on time |
| Consumer issues | Fair marketing, product safety, data protection | Complaint handling, no unsupported green claims |
| Community involvement and development | Local employment, education and partnerships | Apprenticeships, local suppliers |
Where to start
A first CSR programme does not need to cover everything.
- List the impacts your business actually has, using the seven core subjects.
- Pick the three to five that matter most to your employees, customers and neighbours.
- Write a short policy with a commitment and a target for each.
- Measure where you stand: energy, emissions, accidents, training.
- Report once a year in a standard structure, so readers can compare.
Sources and scope
- European Commission: a renewed EU strategy 2011-14 for corporate social responsibility
- ISO: ISO 26000, social responsibility
- European Commission: 2025 VSME recommendation and standard
These resources explain a preparation workflow. Check your selected standard and recipient requirements before sharing your report.
Joost ThissenFounder
