The Legal Nature of Corporate Social Responsibility from Voluntary Commitments to Mandatory Regulations A Comparative Study of the EU, the UK, and Türkiye

Corporate Social Responsibility is mainly seen as a voluntary, ethics-based idea. It is often viewed as a company’s moral obligation to society, the economy, and the environment. This study looks into how Corporate Social Responsibility is changing from a voluntary, ethics-based idea to a set of legal obligations for companies. It compares the European Union, the United Kingdom, and Türkiye, focusing on how each legal system deals with the limitations of purely voluntary Corporate Social Responsibility and reacts to global demands for sustainability, transparency, and human rights protection. The research starts by exploring the basic concepts and history of Corporate Social Responsibility. It outlines the debate between shareholder primacy and stakeholder theory, as well as the global move toward sustainability governance. Next, it examines the European Union’s evolving regulatory model, from the Non-Financial Reporting Directive to the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due Diligence Directive. It also analyse the United Kingdom’s mixed approach, which combines enlightened shareholder value with strong disclosure and market oversight. Türkiye’s disjointed and mostly voluntary system is evaluated in the context of European Union integration and investor expectations. This work wraps up by suggesting a gradual reform strategy for Türkiye that aligns with European Union standards. This strategy aims to balance enforceability with flexibility, helping domestic firms remain competitive while enhancing social and environmental responsibility.