IJOMAI Published Article Details

This study examines the evolving function of Corporate Social Responsibility (CSR) and its foundational theories, highlighting its incorporation into corporate strategy, stakeholder engagement, and competitive advantage. It analyzes essential CSR frameworks like Carroll’s Pyramid, Stakeholder Theory, Legitimacy Theory, and the Triple Bottom Line to evaluate their influence on corporate behavior, policy development, and business sustainability. By conducting a systematic literature review and qualitative content analysis of academic research and regulatory papers, the study gathers insights on the historical development, application practices, and new trends of CSR, specifically emphasizing the Philippines. The results indicate that CSR functions as a moral obligation and a strategic advantage that improves corporate reputation, builds stakeholder trust, and increases financial success. Nonetheless, small and medium enterprises (SMEs) face challenges in implementing organized CSR initiatives because of constrained resources. Furthermore, the research highlights a deficiency in studies regarding the importance of CSR in the customs and trade industry. It highlights the significance of integrating CSR into business strategies, motivating policymakers to create favorable regulations, and promoting additional research on CSR’s use in trade-related areas. In the end, the research identifies CSR as an essential factor for sustainable corporate success and social progress. Keywords: Corporate Social Responsibility, Stakeholder Engagement, Business Sustainability, Competitive Advantage, CSR Theories