The role of CSR in achieving SDGs: A case study from Bhutan
Author Identifier (ORCID)
Deki Choden: https://orcid.org/0000-0003-2919-9108
Abstract
Purpose: This study explored how Bhutan’s largest companies integrate Corporate Social Responsibility (CSR) with the Sustainable Development Goals (SDGs), using legitimacy theory as a framework. It examined the CSR initiatives of these companies to understand how they align their practices with global sustainability objectives or the country’s development philosophy of Gross National Happiness (GNH). Design/Methodology/Approach: A qualitative, exploratory research design was adopted, utilising content analysis as the primary method. The study used the 17 SDGs as a disclosure framework to assess CSR initiatives reported by Druk Holding and Investments (DHI) and its 23 subsidiaries. Data were collected from annual reports spanning 2016–2023 to evaluate the alignment of corporate CSR initiatives with SDG objectives. Findings: Bhutanese companies engage in CSR initiatives that support various SDGs, primarily driven by cultural values rather than strategic alignment. Most efforts remain philanthropic rather than sustainable, lim-iting their long-term impact. While a shift towards structured CSR is emerging, challenges such as inconsistent policies, budget constraints and reporting gaps persist. Originality: This study provides empirical insights into CSR-SDG alignment in a developing country context, offering valuable implications for policymakers, corporate leaders and sustainability researchers. It highlights how CSR legitimacy in Bhutan is shaped by a combination of symbolic actions, cultural expectations and evolving strategic CSR approaches. The study also emphasises the need for context-sensitive CSR policies that integrate Bhutanese traditions with SDG and GNH objectives. The study also positions Bhutan as a compelling case study for other developing nations seeking to strengthen corporate sustainability efforts.
Keywords
Bhutan, corporate social responsibility (CSR), gross national happiness (GNH), legitimacy theory, United Nations, ustainable development goals (SDG)
Document Type
Book Chapter
Date of Publication
1-1-2026
Publication Title
Sustainable Development Goals and the Business Sector: Trends and Implementation Challenges
Publisher
Emerald
School
School of Business and Law
Copyright
subscription content
First Page
77
Last Page
100
Comments
Choden, D. (2026). The role of CSR in achieving SDGs: A case study from Bhutan. In G. Eweje & A. Sajjad (Eds.), The sustainable development goals and the business sector: Trends and implementation challenges. Emerald. https://doi.org/10.1108/978-1-83608-134-020261004