This chapter examines Corporate Social Responsibility (CSR) as an evolutionary lever for contemporary businesses, from business ethics to modern ESG systems. It reconstructs the theoretical origins of CSR and its transformation into a tool for governance, measurement and strategic communication. Ample space is devoted to the role of boards, sustainability KPIs, ESRS standards and the main disclosure tools – sustainability reports, Non-Financial Statements/CSRD, environmental labels. The chapter shows how transparency is now an essential component of corporate performance and responsibility.