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Corporate social responsibility (CSR) refers to a business practice that involves participating in initiatives that benefit society, particularly "have-nots". So, the under the CSR, the business entity helps the society by establishing and running a health clinic in a slum area or a school in a slum areas or similar activities where govt. facilities are not available due to resource constraints.
Some countries do not allow the activities like(1) beatification of a road “round –about” and placing a name on a bill board ”For courtesy of such and such company” or (2) funding a “football team” or similar activities. These activities improve the image and brand valuation. In theory, the CSR activities shall not be used for improving image or brand valuation towards escalating or improving the profit objectives.