Which of the following is NOT typically covered under a CSR policy?

The focus of a Corporate Social Responsibility (CSR) policy is typically on the ethical, social, and environmental aspects of business operations rather than on profit maximization. CSR is centered around how a company can make a positive impact on society and act in a socially responsible manner. This includes promoting ethical behavior, engaging in charitable activities like fundraising, and implementing social and environmental policies that benefit the community and the planet.

Profit maximization, while a fundamental aim of any business, is viewed within CSR as a result of socially responsible practices rather than a goal in itself. Companies often seek to balance their profitability with a commitment to ethical standards and societal welfare, illustrating that the two do not always align. Therefore, profit maximization is not typically included under CSR policies, which are more oriented towards fostering positive societal impact and responsible governance.