7.5 Corporate Social Responsibility

The concept: the company as the citizen-corporation — the rights WITH responsibilities (the Unit 3 personality's social face): beyond-the-profit thinking (the stakeholders' regard — the employees, the communities, the environment, the consumers). The faces (the exam's list): the voluntary- and-ethical faces (the fair dealing, the labour's dignity, the environmental care — the beyond- compliance leadership); the statutory-and-reporting faces (the CSR's disclosure in the board's report — the Act's-and-the securities regime's requirements; the CSR's budget-and-activities' reporting for the prescribed companies); the global templates (the UN Global Compact; the OECD's responsible-business faces; the SDGs' corporate alignment). The Nepali practice: the listed companies' CSR reports (the banks' foundations-and-campaigns — the practice's ubiquity-and-its critiques (the marketing-vs-the-substance debate — the honest note)); the CSR's theoretical debate (the shareholder-primacy vs the stakeholder model — Dodge v. Ford's argument-and-its modern critics).