Integration of CSR and ESG into Corporate Strategies in Realizing Social-Environmental Accountability: Systematic Literature Review

Shely Dinar Thamara; Nurita Andriani; Muhammad Syarif

doi:10.55927/eajmr.v4i11.461

Authors

Shely Dinar Thamara Universitas Trunojoyo Madura
Nurita Andriani Universitas Trunojoyo Madura
Muhammad Syarif Universitas Trunojoyo Madura

DOI:

https://doi.org/10.55927/eajmr.v4i11.461

Keywords:

Corporate Social Responsibility, Environmental, Social, Governance (ESG), Corporate Accountability

Abstract

This research aims to map the integration of Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) in modern corporate strategies and their implications for social and environmental accountability. CSR, which was originally understood as a philanthropic activity, is now transformed into a corporate value framework and purpose, while ESG is developing as a data-driven measurement, audit, and reporting tool for the benefit of investors, regulators, and capital markets. The results of the analysis show that the harmonization of post-2020 global standards—such as ISSB, CSRD, and TCFD—makes ESG not just a voluntary instrument, but part of mandatory disclosure that links sustainability with financial risk mitigation. Thus, the successful integration of the two requires strengthening regulations, data verification, and effective governance in order to be able to create real and sustainable socio-environmental impacts, not just reputational legitimacy.

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