1.3.4—Corporate social responsibility Topic Practice
1.3.4—Corporate social responsibility Topic Practice

IB Business Management syllabusBusiness Management SL/HLFirst assessment 2025
Students practise evaluating CSR initiatives by weighing tangible costs—like reduced margins or capital spend—against intangible benefits such as brand trust, regulatory goodwill…
How this is tested
- explain one benefit and one cost of CSR using evidence from a named business’s operations or financial constraints
- explain how a business could achieve greater sustainability by linking actions to environmental, social
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