Corporate social responsibility is related to the company's responsibility towards the society, people, and environment in which the company operates, and this responsibility goes beyond economic and financial considerations. Corporate social responsibility is defined in a clearer way as follows: "Corporate social responsibility is activities that promote social profit and benefit and go beyond the interests of the organization and what is required by law.

The demand for organizations to “act responsibly” toward society is an issue that, with the increasing expansion of their influence on the components of sustainable development—namely “economy,” “society,” and “environment”—intensified in the final decades of the twentieth century and led to the emergence of a concept in the management world known as Corporate Social Responsibility (CSR). In simple terms, CSR means that organizations are responsible toward the society in which they operate, because they use its human, natural, and economic resources. Contrary to the traditional view of management and business, organizations are no longer responsible only to their shareholders and should not think solely about increasing short‑term shareholder profits. Accordingly, it is expected that organizations, which interact with other stakeholders as well, consider the legitimate demands of those stakeholders too.

In every business, including companies that are created to generate wealth and business, they must take 100% responsibility for all their work that has a social aspect. In a normal business, this responsibility is the responsibility of the owner, and in companies, it is the responsibility of the board of directors and the CEO of the company. Also, the social responsibility or social obligations of the company have been divided into four aspects: environmental social responsibility, human capital, philanthropy, and ethics, the most important of which is environmental social responsibility.