In 2019, the U.S. Business Roundtable redefined the purpose of corporations away from maximizing shareholder value to "promoting an economy that serves all stakeholders which include customers, employees, suppliers, communities and shareholders". This change signalized Corporate Social Responsibility and sustainability are no longer just progressive perspectives on how to run a business, but the central and powerful business tenets. So what exactly are the Corporate Social Responsibility and sustainability. Why more and more firms, including both big and small ones, start to practice Social Responsibility and sustainability?