Ethics, integrity, and corporate social responsibility

Purpose: The pursuit of sustainable development has reshaped how organizations understand their social role, intensifying expectations regarding the integration of Corporate Social Responsibility (CSR), ethics, and integrity into strategic decision-making. This study examines how CSR is embedded in corporate strategies and assesses whether ethical principles are substantively integrated into organizational culture or primarily mobilized as instruments of compliance and reputation management. Methodology: Adopting a qualitative research design, this study draws on in-depth interviews with corporate executives, consumers, and CSR experts to explore how CSR, ethics, and integrity are incorporated into strategic management processes. The data were systematically coded and thematically analyzed using MAXQDA. Findings: The findings indicate that effective CSR integration depends on a dynamic balance between internal motivations, external institutional pressures, and ethically oriented leadership. Organizations that align discourse with practice, grounded in authentic ethical values, strengthen their reputation, build stakeholder trust, and enhance organizational resilience. Ethical principles also support the diffusion of responsible practices across the value chain. However, persistent challenges remain, particularly regarding the measurement of intangible outcomes and the embedding of ethical coherence throughout organizational culture. Theoretical and Practical Implications: The study demonstrates that sustainable business strategies must be grounded in ethical substance rather than formal compliance alone. Transparent governance structures, ethical leadership, and meaningful stakeholder engagement emerge as essential conditions for CSR to foster genuine organizational transformation. Originality and Value: This research advances understanding of how CSR, ethics, and integrity intersect within corporate sustainability strategies. It identifies critical gaps in the literature and outlines avenues for future research, particularly regarding cross-cultural ethical practices and the development of robust metrics to assess their impact on organizational performance and legitimacy.