Strategic CSR: Driving Sustainability and Systemic Value

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Published ID: IJNRD2610083

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R. Durai, S. Gnanasaranya, V. Kaveri, M. S. Fathima Begam, Sruthi Mohan 5, S. Ramaswamy Sruthi Mohan , S. Ramaswamy

Corporate Social Responsibility, Strategic Sustainability, Environmental, Social, and Governance, Regenerative Business Models, Corporate Governance.

Compounding pressures from ecological overshoot, climate destabilisation, systemic social inequities, and rigorous regulatory scrutiny have rendered Corporate Social Responsibility (CSR) obsolete as a discretionary public relations tool. Instead, it has re-emerged as an essential strategic discipline for organisational survival and systemic value creation. Contemporary corporate sustainability requires embedding Environmental, Social, and Governance (ESG) priorities directly into core enterprise architectures, capital allocation frameworks, and board oversight mechanisms. This paper provides a comprehensive theoretical and operational evaluation of corporate sustainability as operationalised through modern CSR paradigms. This paper examines the structural convergence of enterprise strategy, multi-stakeholder governance, and biophysical planetary boundaries. It tracks the conceptual trajectory of corporate stewardship from post-war paternalistic philanthropy and defensive compliance to embedded, strategic organisational design. To elucidate how modern Enterprises reconcile fiduciary mandates with non-market stakeholder expectations, the paper analyses key theoretical foundations: Stakeholder Theory, the Triple Bottom Line (TBL), Creating Shared Value (CSV), Legitimacy Theory, and Institutional Theory. Through these lenses, the paper evaluates how firms mitigate stakeholder conflict, preserve socio-ecological legitimacy, and navigate coercive, mimetic, and normative pressures in volatile global markets. Operationally, this paper examines how firms integrate double materiality, decarbonization across Scope 1, 2, and 3 emissions, circular business models, and multi-tier supply chain human rights due diligence. It assesses the rapid transition from voluntary disclosure regimes to mandatory, audited statutory architectures, including the European Union’s CSRD and CSDDD, the US SEC climate disclosure mandates, and the International Sustainability Standards Board (ISSB) frameworks. This paper also addresses critical organisational vulnerabilities and pathologies, notably greenwashing, blue-washing, green-hushing, and short-term capital-market frictions that incentivise symbolic compliance over substantive reform. The findings indicate that incremental harm-reduction paradigms are insufficient to safeguard enterprise viability amid accelerating macro-ecological risks. True corporate sustainability requires a shift toward regenerative business models that actively restore natural capital and build community resilience. Ultimately, this treatise argues that contemporary enterprise resilience depends on aligning corporate behaviour with ecological thresholds and foundational human equity, repositioning strategic CSR as a vital bridge between competitive advantage and systemic sustainability.

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R. Durai, S. Gnanasaranya, V. Kaveri, M. S. Fathima Begam, & Sruthi Mohan 5, S. Ramaswamy Sruthi Mohan , S. Ramaswamy (October-2026). Strategic CSR: Driving Sustainability and Systemic Value. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 11(10), a779-a796. https://ijnrd.org/papers/IJNRD2610083.pdf

Volume 11 Issue 10, October-2026

Pages : a779-a796

Paper Reg. ID: IJNRD_328937

Published Paper Id: IJNRD2610083

Research Area: Other area not in list

Author Type: Indian Author

Country: -, -, India

Published Paper PDF: https://ijnrd.org/papers/IJNRD2610083.pdf

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Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

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