<![CDATA[This study aims to analyse the implementation of Corporate Social Responsibility (CSR) in investment companies from the perspectives of law and sustainability governance. The study focuses on how CSR obligations are carried out in practice, trends in the programs developed, and their relevance to Environmental, Social, and Governance (ESG) principles. The research employs a normative legal approach enriched with conceptual analysis and a review of the latest literature. Data were obtained through a literature review of laws and regulations, corporate reports, and scientific publications from the past five years discussing CSR and investment. The findings indicate that the implementation of CSR in investment companies has evolved alongside increasing regulatory pressure and public demands for transparency. However, program orientation remains dominated by social and philanthropic activities rather than strategic integration into sustainable business models. Companies with global exposure tend to adopt a more structured approach based on international standards, while domestic companies exhibit varying levels of compliance and reporting quality. These findings underscore the importance of policy harmonization, strengthening oversight mechanisms, and aligning CSR with the sustainable development agenda so that investment contributions have not only economic but also social and environmental impacts.]]>
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