Abstract
Corporate social responsibility in Western countries has evolved to impact corporate governance, responsible manufacturing, and resource conservation. The citizens are more aware and vigilant for any discrepancy on the part of the corporations. The United States of America and the United Kingdom are considered the yardsticks for CSR practices in Western countries. Countries have enacted a law regulating companies to disclose their CSR practices. The companies also perform CSR practices due to enhancing their brand image and connecting with society. The magnitude of CSR practices depends on company size and financial muscle. However, for public CSR initiative and its reach depends more on the size of the donation.
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