Corporate Social Responsibility (CSR) is the concept whereby companies act to balance their own economic growth with the sustainable social and environmental development of their areas of operation. A company performing highly in CSR is one that goes beyond compliance with the legal framework to actively pursue positive impacts on local communities and its environmental footprint.

The Government of Mauritius has established a policy with the overall objective of mandating registered companies to pay 2% of their book profit towards program that contribute to the social and environmental development of the country. Specific objectives of this fund are to: