PURPOSE: This study examines the evolution of Corporate Social Responsibility (CSR) from a charitable activity into an integrated strategic approach encompassing community empowerment, environmental sustainability, and industrial resilience. DESIGN/METHODOLOGY/APPROACH: The study employs a grounded theory methodology supported by a comprehensive literature review of scholarly publications, corporate sustainability reports, and policy documents to capture the changing role and strategic orientation of CSR. FINDINGS: CSR has evolved beyond its traditional role as a reputational tool to become a core business strategy, aligned with the Sustainable Development Goals and Environmental, Social, and Governance (ESG) principles. Community empowerment initiatives enhance social capital and organisational legitimacy, while environmental programmes mitigate ecological risks and improve operational efficiency. Industrial resilience initiatives, in turn, strengthen firms' capacity to respond to crises and sustain competitiveness. These interrelated dimensions form an integrated ecosystem of "CSR Beyond Charity" that supports long-term value creation. ORIGINALITY: This study proposes a hybrid conceptual framework that integrates CSR with Creating Shared Value (CSV), positioning resilience as a central element linking social, ecological, and industrial dimensions. The framework advances CSR theory by offering a more comprehensive perspective on how organisations can simultaneously achieve business sustainability and societal improvement. The framework also provides practical guidance for repositioning CSR as a strategic imperative rather than a philanthropic add-on. © 2026 by all the authors of the article above. The article is published as an open access article by WASD under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/).