Bereket Alemayehu Hagos*
ABSTRACT
For many years, corporate social responsibility (CSR) has been shaping policies and actions on the role of businesses in society. This article explains the legal aspects of CSR from the perspective of sustainable development under Ethiopian law, based on the recognition of the crucial role of businesses in achieving sustainable development in the UN 2030 Agenda. By exploring and examining the major Ethiopian laws that govern businesses, it shows that the laws have incorporated diverse rules on CSR and have sustainable development as their objective. It also expounds how CSR, as incorporated in the laws, can be a key instrument to achieve sustainable development in Ethiopia, including through conducting proper governmental supervision of the conduct of businesses and encouraging the adoption and use of voluntary CSR codes of conduct by businesses to complement the CSR laws.
Keywords: Businesses; corporate social responsibility; Ethiopian law; sustainable development; Sustainable Development Goals.