Corporate Social Responsibility (CSR) refers to the ethical commitment of businesses to contribute to sustainable economic development while improving the quality of life of employees, local communities, society, and the environment. It extends beyond profit-making and emphasizes that corporations have responsibilities toward all stakeholders, including consumers, workers, shareholders, governments, and future generations. In the context of governance, CSR promotes transparency, accountability, inclusiveness, and sustainable development. CSR is based on the principle of the "Triple Bottom Line"—People, Planet, and Profit. It encourages companies to integrate social and environmental concerns into their business operations and interactions with stakeholders. Effective CSR strengthens corporate governance by promoting ethical decision-making, reducing corruption, and enhancing