Corporate social responsibility (CSR) can be seen as a concept defining how companies integrate social and environmental concerns into their business operations and how they interact with stakeholders on a voluntary basis ([18] EC, 2010). [61] Spence and Bourlakis (2009) argued that the UK government's discourse on CSR focused on voluntary practices rather than government intervention, namely that corporate responsibility (CR) refers to voluntary actions that an organization can undertake, beyond compliance with minimum legal requirements. , to meet both its own competitive interests and the interests of society as a whole (Ibrahim,