CSR , from non-financial reporting to responsible practices

A company is not only expected to pursue profit. It is also expected to adhere to a number of universal values, unrelated to profit, and to take action to serve the common good. We explain how to do this.

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CSR: From Non-Financial Reporting to Responsible Practices


A company is not only expected to pursue profit. It is also expected to adhere to a number of universal values, unrelated to profit, and to take action to serve the common good. We explain how to do this.


Definition: What is CSR?


The corporate social responsibility refers to the voluntary integration by organizations of social and environmental concerns into their business activities. This approach, as defined by the European Commission, is transforming the way businesses traditionally operate.
In practical terms, CSR is based on three fundamental pillars: economic, social, and environmental. Committed organizations adopt responsible practices that go beyond mere compliance with the legal framework. They measure their positive impact on society while maintaining their financial performance.
The international standard ISO 26000 structures this approach around seven key areas: governance, human rights, labor practices, the environment, fair operating practices, consumer issues, and community involvement. This standard guides private-sector organizations through their environmental and social transition, promoting close collaboration with their stakeholders.

The benefits of a CSR and sustainability approach

Corporate social responsibility (CSR) or organizational social responsibility (OSR) refers to the behavior that companies and organizations choose—or are compelled—to adopt in order to maximize their non-financial performance in the areas of environmental, social, and governance (ESG) issues. The principle is that those who fail to act virtuously risk tarnishing their reputation and, consequently, their financial performance. This behavior must be formalized through the definition of a strategy, accompanied by action plans, monitoring indicators, and reporting tools. It also requires the appointment of one or more leaders.

6of the 9 planetary boundaries crossed

17UN Sustainable Development Goals

12ESRS standards for sustainability reporting

7key issues in ISO 26000 

AFNOR helps you define and refine your needs

Implement a CSR approach in 5 steps

  • Implementing a CSR approach is an opportunity to improve the functioning of your company, its economic performance, and its environmental impact.

    CSR enables companies to adopt and demonstrate more ethical, transparent, and agile behavior. It also promises greater resilience and resistance in the event of an economic or health crisis, such as Covid-19. Developing a CSR approach means securing your company and its employees.

  • A CSR approach should not be merely rhetorical. It must be translated into concrete actions and its effects monitored. To this end, the ISO 26000 standard proposes a methodology.

    She addresses the subject in seven key questions, bringing together the issues and ensuring nothing is overlooked: organizational governance, human rights, labor relations and working conditions, the environment, ethical practices, consumer issues, communities, and local development.

  • In 2015, the UN listed 17 Sustainable Development Goals (SDGs) for 2030, aiming for economic and social development that is more respectful of people and the planet. In this sense, the SDGs have their place in a CSR approach. Companies can invoke them and take action on:

    • gender equality (SDG No. 5)
    • the eco-design of its products (SDG No. 12)
    • relationships with suppliers, excluding those who do not guarantee workers' rights 
  • Have you implemented a CSR strategy and a concrete action plan? Congratulations! To lend credibility to and promote your commitment, you have two complementary options: 

    • Conduct a self-assessment using AFNOR Certification's Diag RSE Online tool, which consists of 22 questions about your level of commitment to the themes covered by ISO 26000.
    • request a third-party assessment audit to obtain the Engagé RSE label. Organizations with the Engagé RSE label report successful experiences, especially since the label has been joined by a distinctive symbol that promotes them at the European level: Responsibility Europe.
       
  • Published in 2023 and revised in 2025, the European directive on sustainability reporting (known as the CSRD, or Corporate Sustainability Reporting Directive) consolidates, strengthens, and harmonizes non-financial reporting using 12 ESRS (European Sustainability Reporting Standards).

    According to a progressive schedule, large EU companies will be required to publish an annual non-financial report using a dual materiality approach. This report must be verified by an authorized external body, such as AFNOR Certification. Smaller companies may also do so voluntarily by following the simplified VSME standard.

CSR and the Environment: Reducing Your Footprint for a Sustainable Strategy


Environmental commitment is one of the cornerstones of any modern CSR strategy. Organizations must now measure and reduce their carbon footprint while adopting practices that respect ecosystems. This transformation requires a complete overhaul of industrial processes and supply chains.


The ecological transition relies on ESG criteria specific metrics that enable the assessment of environmental performance. Reducing energy consumption, optimizing waste management, and preserving biodiversity are all concrete actions that align with the principles of sustainable development. Companies can also rely on environmental performance indicators to guide their transformation.
In the face of climate change, the adoption of clean technologies and eco-design are becoming essential strategic tools for anticipating future regulations and meeting the growing expectations of stakeholders.


What are the principles of CSR?


The Seven fundamental principles of CSR are rooted in ISO 26000, an international standard that has guided organizations since 2010. This standard establishes a framework based on key concepts: accountability, transparency, ethical conduct, and respect for the interests of stakeholders.
Each principle is based on specific requirements. Accountability requires companies to take responsibility for their social and environmental impacts. Transparency is demonstrated, in particular, through the publication of non-financial reports that are accessible to all stakeholders.
Adherence to the principle of legality goes beyond mere compliance with national laws. Organizations must incorporate international standards of conduct, particularly those established by the UN and the ILO. This comprehensive approach helps to harmonize responsible practices on a global scale, regardless of local regulatory contexts.


What is the difference between CSR and ESG?


Although often confused, CSR and ESG represent two distinct yet complementary approaches. The CSR is a voluntary initiative driven by the company itself to integrate societal issues into its overall strategy.
ESG works differently: it is an external assessment system used primarily by investors and financial analysts. These criteria make it possible to measure and rate organizations’ non-financial performance according to quantifiable and comparable standards.

The fundamental difference lies in their purpose. While CSR stems from an internal drive for change, ESG addresses the needs of stakeholder assessment external stakeholders. Companies develop their CSR policies, which are then analyzed through the lens of ESG criteria to inform responsible investment decisions.

Tailored solutions
to each sector

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Agri-food: focusing on social responsibility

All AFNOR solutions based on CSR standards for the agri-food industry.

  • The ISO 26030 standard
  • The Qualimétha label
  • The Anti-Food Waste Label
  • Sector-specific CSR labels

     
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Local authorities: CSR objectives at all levels

All AFNOR solutions based on CSR standards for local authorities.

  • The Engagé RSO label
  • AFNOR Spec Sustainable Budget
  • CSR Impact Support
  • The ISO 50001 approach
     
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Culture and education: focusing on social responsibility

All AFNOR solutions based on CSR standards for cultural and educational stakeholders.

  • ISO 20121 certification
  • The CSR Commitment label
  • Our CSR training courses
  • Writing CSR standards
  • Apply for the Ecoprod label

     

Banking, insurance, commerce: focusing on social responsibility

All AFNOR solutions based on CSR standards for service and finance providers:

  • The CSR Commitment label
  • Our CSR training courses
  • The SRI label
  • The sustainability audit
     

CSR and sustainability standards
to know

Obtaining CSR certification

ISO 26000 CSR Committed logo

Would you like to have your best practices recognized, both as a company and as an individual (DPO), and demonstrate your compliance with commonly accepted quality and digital security criteria? AFNOR Certification is your point of contact. 

Our strengths 

  • A trusted and recognized third party
  • Comprehensive expertise in standards and benchmarks
  • A large pool of auditors

 

Have your sustainability report verified

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Are you subject to the CSRD directive or do you track your non-financial performance using the VSME model? Have your sustainability report verified by an independent third party duly registered with the High Authority for Audit.

Our CSR and sustainability training programs

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With AFNOR Compétences, learn about corporate social responsibility (CSR) processes and best practices, as well as the sustainability audit required by the CSRD directive.
 

Our articles on CSR

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Our CSR and Sustainability FAQ

Your questions about the approach and standards

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