Proceedings of the International Conference on Dynamics of Environment, Sustainability, and Gender Disparities: A Holistic Dialogue for Inclusive Futures (ICDESGD 2025)

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ESG and CSR for Business Transformative Models: An Evidence-Based Study

Authors
Sampurna Bhuyan1, *, Nitumoni Das2
1Associate Professor, Girijananda Chowdhury University, Assam, 781017, India
2Research Scholar (Management), Girijananda Chowdhury University, Assam, 781017, India
*Corresponding author. Email: sampurnabhuyan2012@gmail.com
Corresponding Author
Sampurna Bhuyan
Available Online 6 May 2026.
DOI
10.2991/978-2-38476-575-1_8How to use a DOI?
Keywords
Artificial Intelligence; Business models; Corporate Social Responsibility; ESG
Abstract

Environmental, Social and Governance (ESG) principles are very important for managing various fostering sustainable practices and global challenges. Simultaneously, Corporate Social Responsibility (CSR) has evolved as an important concept in both business and academic domains over time. This paper focuses on development of CSR and ESG, and also the practical implications, particularly in the purview of ESG Principles. Special attention is given to CSR initiatives of India’s hydrocarbon sector, which extends over the dual roles of environmental impact and social contribution of ESG principles. Although notable efforts exist, the alignment of CSR with measurable ESG outcomes remains limited. This research paper highlights theoretical foundations, research gaps or practical trends, emphasizing the need for a more integrated and strategic CSR approach to ESG Principles. It has utilised the case study method to compare the penetration of CSR to realise the ESG goals. Secondary sources of information are collected by following the systematic review guidelines. Findings suggest that engaging interventions like the use of AI, along with other measures, will provide relevant and new comprehension that can be used to reduce CSR that fuels the achievement of ESG principles.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Dynamics of Environment, Sustainability, and Gender Disparities: A Holistic Dialogue for Inclusive Futures (ICDESGD 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
6 May 2026
ISBN
978-2-38476-575-1
ISSN
2352-5398
DOI
10.2991/978-2-38476-575-1_8How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Sampurna Bhuyan
AU  - Nitumoni Das
PY  - 2026
DA  - 2026/05/06
TI  - ESG and CSR for Business Transformative Models: An Evidence-Based Study
BT  - Proceedings of the International Conference on Dynamics of Environment, Sustainability, and Gender Disparities: A Holistic Dialogue for Inclusive Futures (ICDESGD 2025)
PB  - Atlantis Press
SP  - 109
EP  - 120
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-575-1_8
DO  - 10.2991/978-2-38476-575-1_8
ID  - Bhuyan2026
ER  -