A growing consensus has emerged on the positive role of environmental, social and governance (ESG)/corporate social responsibility (CSR) strategies in firm success. However, many organizations lack formal systems for their implementation, and research in the area remains insufficient. This study develops a functional model for the effective implementation of ESG/CSR programmes in firms drawing upon the Bhagavad-Gītā and its philosophical tenets: Jñāna, Karma and Bhakti. Fusing these tenets with insights from a review of the ESG/CSR literature, the study integrates philosophical and practical solutions to propose six functions for the effective implementation of ESG/CSR programmes including: information, engagement, performance, awareness, embedding and evaluating. These functions are integrated into a cyclical and process-oriented model inspired by stakeholder theory. Amidst a growing body of research linking scriptural knowledge with modern management, this work extends the field by developing an actionable model that possesses significant potential for practitioners to better understand the ESG/CSR implementation process and guide the development and effective execution of sustainability strategies.
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