Purpose The purpose of this paper is to develop an assessment model for corporate social responsibility (CSR) that is interlinked to sustainable development and examine the model on CSR cases in Egypt, exploring whether CSR is embedded into the core agenda of the corporations. This analysis helps in understanding the state of CSR in Egypt and countries with a similar socio-economic background. Design/methodology/approach The study presents a sustainable development assessment model for CSR, based on combining and modifying Archie Carroll's model of Hierarchy of Corporate Responsibilities (1979, 2010) and Donna Wood's Corporate Performance Model (1991) to include sustainable development imperatives. The proposed model analyzes two CSR practices of corporates. Qualitative analysis using in-depth interviews was conducted in the two case studies: a global multinational company represented in Egypt and a family business typical of many Egyptian corporates. Findings Generalizing from the results of the assessment in Egypt and countries with similar circumstances, most CSR practices in such a context still fall under philanthropy and few under human development or the business case. The lack of the formal institutional framework for organizing the role of the State in CSR promotion leads to missing the opportunity of linking CSR to the Sustainable Development Goals or similar strategies. Originality/value The paper presents a CSR assessment model adopted in developing countries, with a focus on incorporating sustainable development indicators since the 1990s. This methodological development since 2010 is timely and particularly useful for relating CSR to the recent global focus on sustainable development.
