Corporate Social Responsibility goes far beyond idealism. CSR is a strategic management approach, aimed at harmonising economic, social and ecological aspects. In the legal discourse, CSR has neither been approached systematically nor holistically. In recent years, we see a shift. The issue of what legal concepts are necessary for CSR is raised more and more. The legal framework of CSR is becoming increasingly complex. Much of what was previously voluntary is becoming mandatory. This carries along challenges for compliance. To prevent companies from missing the forest for the trees, our experts illuminate legal developments in CSR and ESG.