The irresponsible practices of corporations significantly contribute to social and environmental problems that are affecting the world; these practices have disrupted the equilibrium between humans and their environment. This equilibrium is essential to create sustainable development and thus intergenerational equity.

In this context, the CSR movement strives to create a new corporation that embraces ethical principles, respect and promotion of equitable practices, human rights, labour rights, and gender equality, while continuing to achieve profits. The CSR movement strives to install within corporations the knowledge and understanding of its relevant role in creating a more equitable and sustainable society.