THE DIGITAL TRANSFORMATION OF CORPORATE SOCIAL RESPONSIBILITY: A TECH-DRIVEN MODEL FOR EVALUATING SUSTAINABILITY PERFORMANCE

Corporate Social Responsibility (CSR) has evolved from a reputational tool to a strategic function, yet its evaluation practices remain largely static and retrospective. This paper explores how digital transformation can enhance CSR assessment by integrating real-time data and advanced analytics. Building on Industry 4.0 technologies such as Artificial Intelligence (AI), Internet of Things (IoT), and Big Data, we propose the Tech-CSR Model (TCSR-M)—a conceptual framework structured around three functional dimensions: Enviro (environmental metrics), People (social inclusion and well-being), and Trust (governance and compliance). Designed as a proof-of-concept, the model illustrates how emerging technologies could support a more dynamic, transparent, and continuous approach to sustainability monitoring. The paper highlights both the opportunities and challenges of this transition, emphasising the need for ethical oversight, standardisation, and scalability. While not empirically tested, the TCSR-M provides a foundation for future research and aims to stimulate debate on embedding CSR into the broader agenda of digital transformation.