The most mature level of corporate social responsibility (CSR) is demonstrated by organizations that engage in proactive behaviors that exceed legal and economic requirements without expecting direct financial benefits in return. This includes making voluntary contributions to the community or environmental efforts that are not mandated by law or economic considerations, reflecting a commitment to ethical principles and long-term social and environmental sustainability.
Theoretical frameworks on CSR maturity levels, which emphasize voluntary actions for the greater good as the highest level of CSR maturity.
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