Table 1 Differences between CSR,... | Emerald Publishing

Table 1

Differences between CSR, sustainability and ESG factors

Concept	Core focus	Orientation	Measurement	Primary audience
CSR	Ethical behaviour, legitimacy, philanthropy	Normative/voluntary	Qualitative, narrative	Society, regulators
Sustainability	Integration of E&S in strategy and long-term value	Strategic	Mixed (qualitative + KPIs)	Stakeholders broadly
ESG	Investor-relevant non-financial performance (E, S, G)	Analytical/market-driven	Quantitative (scores, ratings)	Investors, analysts, banks

Concept	Core focus	Orientation	Measurement	Primary audience
CSR	Ethical behaviour, legitimacy, philanthropy	Normative/voluntary	Qualitative, narrative	Society, regulators
Sustainability	Integration of E&S in strategy and long-term value	Strategic	Mixed (qualitative + KPIs)	Stakeholders broadly
ESG	Investor-relevant non-financial performance (E, S, G)	Analytical/market-driven	Quantitative (scores, ratings)	Investors, analysts, banks