Large companies play a key role in the development of society and the environment due to the high demand for marketing the products they offer to meet certain standards of service and product quality to their customers. However, these companies also have a responsibility to engage in corporate social responsibility (CSR). The practice of CSR is constantly evolving and now begins a new period, sourcing from developing countries and establishing relationships with suppliers in these countries are becoming increasingly important, some would even say an obligation to survive in the current market. There is increasing pressure from the immediate environment for businesses to act as a profitable organization while engaging in social projects that benefit society and the environment. In today's market, corporate social responsibility (CSR) is becoming as important to a business as accounting or marketing. , a company that does not participate in CSR could be seen as outdated or unaccustomed to change, therefore seen as less desirable in all respects, from customers to suppliers and so on. Companies that choose to participate in CSR work hard to make it beneficial to all their stakeholder groups by getting involved in activities that will be positive for the company but also for the social environment, ensuring that they maintain a balance healthy. The effects of corporate social responsibility (CSR) cannot be underestimated or overestimated. It covers a wide range of business aspects, including business management and its efficiency, environmental impact and improvements. CSR is so diverse that it can even improve the quality of a product, by opting for fair trade for example to in...... middle of paper ...... simply by simply caring about its own selfish gains, e.g. profits. . Companies that choose not to participate in CSR expose themselves, in a societal way, to strong criticism from the public, which could also be described as non-governmental organizations (NGOs). However, this would mean lumping them and their ideas together, which is almost impossible in today's diverse society. On the other hand, in today's society, certain aspects of business must be prioritized over adopting a positive sense of CSR, making it difficult. for companies, because sometimes their interest in wanting to participate in profitable businesses outweighs their desire to be involved in CSR. However, in the business world, many academics argue that CSR can have a positive impact on a company. Michael E. Porter and Mark R. Kramer (2003) are two such scholars,