Corporate governance and Corporate Social Responsibility (CSR) define business practices, engagement of stakeholders, and regulatory compliance, thereby guiding ethical and sustainable functioning of corporations. “This article compares corporate governance and CSR systems in India, the UK, and the USA by means of an analysis of their regulatory systems, governance structures, and approaches to corporate responsibility. India has formalized CSR and required that certain businesses commit money for social initiatives by way of the Companies Act, 2013. The UK uses a principle-based corporate governance model with a comply or explain approach under ESG standards, therefore encouraging voluntary yet regimented CSR projects. Although CSR is primarily voluntary, molded by institutional investors and corporate activism, the USA promotes shareholder value preservation by means of legislation like the Sarbanes-Oxley and Dodd-Frank Acts utilizing its market-driven governance framework. Important differences among these countries in regulatory enforcement, stakeholder orientation, and governance theories are underlined in the study. It also suggests best practices that might enhance corporate governance and CSR performance wherever. By means of research of institutional complementarities and governance-CSR connections, this paper provides insights on encouraging transparency, responsibility, and sustainable corporate operations for lawmakers, businesses, and stakeholders. The findings support the wider general discussion on moral corporate conduct in a contemporary worldwide society.
Gupta et al. (2025) studied this question.