Corporate Social & Environmental Responsibility (CSER) is an evolving term that does not have a standard definition or a fully recognized set of specific criteria. With the understanding that businesses play a key role on job and wealth creation in society, CSER is generally understood to be the way a company achieves a balance or integration of economic, environmental and social imperatives while at the same time also addressing shareholder and stakeholder expectations. CSER is generally accepted as applying to firms wherever they operate in the domestic and global economy. The way businesses usually involve the shareholders, employees, customers, suppliers, governments, non-governmental organizations, international organizations, and other stakeholders is usually a key feature of the concept. While business compliance with laws and regulations on social, environmental and economic objectives set the official level of CSER performance.
From a progressive business perspective, usually involves focusing on new opportunities as a way to respond to interrelated economic, societal and environmental demands in the marketplace. Many firms believe that this focus provides a clear competitive advantage and stimulates corporate innovation.
CSER is generally seen as the business contribution to sustainable development which has been defined as "development that meets the needs of the present without compromising the ability of future generations to meet their own needs", and is generally understood as focusing on how to achieve the integration of economic, environmental, and social imperatives. CSER also overlaps and often is synonymous with many features of other related concepts such as corporate sustainability, corporate accountability, corporate responsibility, corporate citizenship, corporate stewardship, etc..
CSER commitments and activities typically address aspects of a firm's behaviour (including its policies and practices) with respect to such key elements as; health and safety, environmental protection, human rights, human resource management practices, corporate governance, community development, and consumer protection, labour protection, supplier relations, business ethics, and stakeholder rights.
Corporations are motivated to involve stakeholders in their decision-making and to address societal challenges because today's stakeholders are increasingly aware of the importance and impact of corporate decisions upon society and the environment. The stakeholders can reward or punish corporations. Corporations can be motivated to change their corporate behaviour in response to the business case which a CSER approach potentially promises. This includes:
Stronger financial performance and profitability (e.g. through eco-efficiency),
Improved accountability to and assessments from the investment community,
Enhanced employee commitment,
decreased vulnerability through stronger relationships with communities, and
Improved reputation and branding
Introduction to CSER 
