企业社会责任（英文：Corporate Social Responsibility，简称CSR），是一种道德或意识形态理论，主要讨论政府、股份有限公司、机构及个人是否有责任对社会作出贡献。分为正面及负面：正面是指有责任参与（社会活动）；负面指有责任不参与。

企业社会责任并无公认定义，但一般泛指企业超越道德、法律及公众要求的标准，而进行商业活动时亦考虑到对各相关利益者造成的影响，企业社会责任的概念是基于商业运作必须符合可持续发展的想法，企业除了考虑自身的财政和经营状况外，也要加入其对社会和自然环境所造成的影响的考量。 企业社会责任将较于社会企业的概念不相同，企业社会责任的观念是由营利组织发起，以可持续发展的企业为概念，观念起源较早；而后有了社会企业，由非营利之公益团体发起，并以公益活动作为核心概念。 利害关系人是指所有可以影响、或会被企业的决策和行动所影响的个体或群体，包括但不限于：员工、顾客、供应商、社区团体、母公司或附属公司、合作伙伴、投资者和股东。在这情况下企业与相关利益者接触时，试图将社会及环境方面的考虑因素融为一体。因应企业的各利害关系人而编写的企业永续报告书 （英文：Corporate Sustainability Report，简称CSR），也可称为企业社会责任报告书 （英文：Corporate Social Responsibility，简称CSR），以报告书的方式，详实揭露公司在永续经营及社会责任的目标、成果、承诺及规划。

Corporate social responsibility (CSR, also called corporate conscience, corporate citizenship or responsible business) is a form of corporate self-regulation integrated into a business model. CSR policy functions as a self-regulatory mechanism whereby a business monitors and ensures its active compliance with the spirit of the law, ethical standards and national or international norms. With some models, a firm's implementation of CSR goes beyond compliance and engages in "actions that appear to further some social good, beyond the interests of the firm and that which is required by law." The aim is to increase long-term profits through positive public relations, high ethical standards to reduce business and legal risk, and shareholder trust by taking responsibility for corporate actions. CSR strategies encourage the company to make a positive impact on the environment and stakeholders including consumers, employees, investors, communities, and others.