Corporate social sustainability (CSS) is an evolving concept, and limited documentation exists on how practitioners systematically understand and implement it within the scope of corporate sustainability. We interviewed 48 sustainability professionals from 18 of the largest multinational corporations about CSS and its role in their organizations. We used a multi-step coding process to develop a network of key concepts, identifying several important relationships that clarify how CSS is defined. We found that CSS is widely integrated across multiple seemingly unrelated job functions, both up and down the organizational hierarchy, and throughout the value chain. We observed a trend toward CSS work extending beyond mere compliance and identified significant challenges and opportunities focused on driving systemic change for corporate sustainability. Strategies to further strengthen CSS include integrating it as a core business strategy and actively exploring the convergence of environmental and social goals. This paper emphasizes the importance of companies purposefully planning for CSS activities, including community investments and opportunities for mutual capacity-building. • Practice-informed research shapes the theory of Corporate Social Sustainability (CSS). • CSS is integrated into various roles and functions within organizations. • CSS should be a core business strategy rather than a reactive measure. • Companies must leverage community capabilities and investment opportunities. • They need to pursue projects that meet both environmental and social KPIs.
Chun et al. (Fri,) studied this question.