Corporate Social Responsibility (CSR) refers to the responsibility of business organisations towards society and the environment in addition to their responsibility to earn profits. In the context of CSR projects and programmes, organisations are expected to consider the social, economic, environmental and ethical consequences of their activities. Two important approaches that explain the nature and scope of CSR are Carroll’s CSR Pyramid Theory and the Stakeholders Theory of CSR. Both theories help organisations design and implement CSR projects in a responsible and sustainable manner. Carroll’s CSR Pyramid Theory was developed by Archie B. Carroll. It explains that corporate social responsibility consists of four major responsibilities: economic, legal, ethical and philanthropic responsibilities. These responsibilities are represented in the form of a pyramid, with economic responsibility at the base and philanthropic responsibility at the top. The theory suggests that a socially responsible organisation should fulfil all these responsibilities simultaneously. The first and basic level is economic responsibility. A business organisation must be economically viable and profitable because profit provides the resources required for its continued operation. A financially stable company can generate employment, produce goods and services, pay employees, meet its obligations and undertake CSR projects and programmes. Therefore, economic responsibility does not mean that an organisation should focus only on profit. Rather, it means that the organisation should remain financially sustainable while creating value for society. For example, a company may develop a CSR programme for skill development and employment generation, but the programme should be planned and managed efficiently so that it produces sustainable social benefits. The second level is legal responsibility. Businesses are expected to operate within the laws and regulations established by the government. CSR projects should comply with applicable legal requirements relating to labour, environmental protection, taxation, health and safety, human rights and corporate governance. For example, an organisation undertaking a sanitation project should follow relevant health, safety and environmental standards. Legal compliance is therefore an essential part of responsible corporate behaviour. The third level is ethical responsibility. Ethical responsibility goes beyond what is legally required. Organisations are expected to do what is fair, just and morally appropriate even when the law does not specifically require it. Ethical CSR involves respecting human dignity, maintaining transparency, avoiding discrimination, protecting the environment and considering the interests of vulnerable communities. For instance, a