Strategic Integration of Corporate Social Responsibility and ESG Principles for Advancing Sustainable Business Practices: A Study on Technology Sector

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a multi-theoretical framework (stakeholder, institutional, legitimacy) for studying CSR-ESG integration in the tech sector.

🏢実務担当者:Offers examples of how Dell, Samsung, LG, and Vivo embed ESG into governance and reporting, useful for corporate sustainability teams.

🏛政策担当者:Highlights challenges of inconsistent ESG standards and silos, informing discussions on harmonizing disclosure requirements.

In today’s dynamic global business environment, sustainability has become a crucial priority, especially within the technology sector, which drives innovation at scale but also contributes to environmental and social challenges. These include rising e-waste, ethical concerns in data use, and complex global supply chains. This study examines the strategic alignment of Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) principles within technology companies to ensure responsible growth and long-term value creation. While CSR represents a company’s ethical commitment to societal well-being, ESG offers a measurable and data-driven framework for evaluating performance in environmental, social, and governance areas. Using a qualitative research design, this study analyses four global electronics companies—Dell, LG, Samsung, and Vivo—chosen for their leadership in sustainability reporting and market impact. Secondary data from 2020 to 2024 were sourced from CSR and ESG reports, as well as third-party sustainability ratings. The analysis is grounded in stakeholder theory, institutional theory, legitimacy theory, the resource-based view, and the Triple Bottom Line approach. Findings show a growing convergence between CSR strategies and ESG performance metrics. Dell’s “Progress Made Real” initiative aligns with clear ESG goals such as renewable energy use and product recycling. Samsung integrates ESG into its Global Citizenship Program, addressing ethical AI and inclusive education. LG and Vivo focus on stakeholder-driven priorities including gender equality, digital inclusion, and circular economy models. Key governance mechanisms—such as ESG committees and executive performance indicators—support this alignment. Challenges persist, including inconsistent ESG standards, departmental silos, and balancing innovation with sustainability. Nevertheless, integration has led to improved ESG ratings, reduced regulatory risk, increased investor confidence, and stronger consumer loyalty. The study concludes that harmonizing CSR and ESG is a strategic transformation essential for building resilient, transparent, and sustainable technology enterprises.

• semanticscholar https://doi.org/10.36948/ijfmr.2026.v08i01.65553first seen 2026-05-15 18:37:45 · last seen 2026-06-15 05:27:38