• Moushumi Shikhanoor
Corporate social responsibility (CSR) has gained immense interest in recent times. Since CSR is
divided into three categories; economic, social, environmental, among the sphere, the social part of
sustainability lacks a precise definition. As a result, from a business organizational perspective, it isn't
accessible to operationalization, which motivates the researcher to investigate how MNEs define and
articulate social sustainability in their CSR reports. A multiple case study research design has been
used to analyze five different multinational enterprises (MNEs). The social sustainability principles
(SSP) such as Health, Influence, Competence, Impartiality, Meaning-making are implemented as a
theoretical framework. Along with the sustainable development goals (SDG), Triple bottom line,
Global Reporting Initiative (GRI) have been utilized throughout the analysis of the CSR reports.
Keywords: CSR, MNE, SDG, GRI, Triple bottom line.
Publication date3 Jan 2022
Number of pages60
ID: 457586302