The traditional view of corporate social responsibility (CSR) often clashes with the primary business objective of profit maximization for shareholders. However, growing societal awareness of sustainability and social issues demands a shift in perspective. This study argues that CSR should be strategically integrated into core business operations rather than treated as a mere cost or ethical add-on. Previous research lacks a clear definition and scope of strategic CSR. This research aims to fill this gap by employing the strategic triangle perspective—considering company, customer, and competitor aspects—to explore the critical factors affecting strategic CSR implementation. The study uses this framework to build a hierarchical network structure of influencing factors and applies the Analytic Network Process (ANP) to determine the relative importance of each factor. Understanding these factors is vital for companies seeking to effectively and strategically integrate CSR into their operations, thereby achieving a win-win scenario for both business performance and societal benefit.

The literature review begins by examining the traditional altruistic view of CSR, highlighting its conflict with profit-driven business models. It then introduces the strategic triangle perspective, emphasizing the interdependence of company resources, customer needs, and competitive pressures. The authors integrate this strategic triangle into the CSR concept, defining strategic CSR as the integration of social and environmental concerns with a company's core business strategies. The review explores various factors impacting strategic CSR implementation, categorized as relating to the company (human resources, financial capacity, corporate image), stakeholders (consumer purchase intention, investor investment intention, reputation risk, government relations), and competitors (entry barriers, price premiums, innovation ability). These factors form the basis for the hierarchical network structure used in the study's methodology.

The study employs a mixed-methods approach, combining qualitative literature review with quantitative analysis using the Analytic Network Process (ANP). First, a hierarchical network structure was created based on the literature review. This structure consists of three main factors (Company, Stakeholder, Competitor) and ten sub-factors representing internal resources, external influences, and competitive dynamics. The operational definitions for these factors are clearly outlined. To assess the interdependencies among factors, a questionnaire was distributed to 12 experts with an average of 10 years of experience in CSR-related work across diverse industries (public relations, consulting, manufacturing, and finance). The ANP method, an extension of the Analytic Hierarchy Process (AHP), was utilized to determine the relative weights of each factor within the network structure. ANP was chosen due to its ability to handle dependencies and feedback among factors, providing a more realistic assessment than a purely hierarchical approach. The methodology comprises four steps: 1. **Pairwise Comparison Matrix Construction:** Experts used Saaty's 1-9 scale to compare the relative importance of pairs of factors in the hierarchical network, generating pairwise comparison matrices. 2. **Priority Vector and Eigenvalue Calculation:** The priority vectors (eigenvectors) and eigenvalues (λmax) were calculated for each matrix using standard ANP procedures. The consistency of each matrix was evaluated using the Consistency Ratio (CR), ensuring the reliability of expert judgments. 3. **Consistency Test:** The Consistency Index (CI) and Consistency Ratio (CR) were calculated for each matrix to ensure the consistency of expert judgments. Matrices with CR values below 0.1 were deemed acceptable. 4. **Supermatrix Construction and Weighted Supermatrix:** A supermatrix was constructed to represent the interdependencies between factors across different clusters (main factors). This unweighted supermatrix was then transformed into a weighted supermatrix, which was raised to a high power to achieve convergence (limit supermatrix). The resulting limit supermatrix provided the global weights of each sub-factor, considering their interdependencies.

The ANP analysis yielded several key findings. Firstly, the "Company" factor emerged as the most significant main factor, indicating that internal resources and capabilities are paramount in strategic CSR implementation. Within the "Company" factor, "Corporate Image" held the highest weight among all sub-factors, emphasizing the importance of public perception in successful CSR initiatives. "Financial Capacity" ranked fourth overall, underscoring the resource demands of effective CSR implementation. The "Stakeholder" factor, while less influential than "Company," was still substantial. "Purchase Intention" ranked seventh overall, indicating consumers' growing responsiveness to CSR efforts. Importantly, "Reputation Risk" held the third-highest rank, highlighting the potential reputational consequences of neglecting CSR. Interestingly, "Investment Intention" also featured among the top five sub-factors. The importance of "Innovation Ability" (second overall) in the "Competitor" factor demonstrates the potential for CSR to provide a competitive edge through innovative products and services. In summary, the top five most important sub-factors were: 1. Corporate Image 2. Innovation Ability 3. Reputation Risk 4. Financial Capacity 5. Investment Intention The combined weights of the "Company" and "Stakeholder" factors accounted for approximately 80% of the total weight, emphasizing the crucial role of internal resources and external relationships in strategic CSR implementation.

The findings strongly support the hypothesis that a strategic approach to CSR is essential. The dominance of the "Company" factor underscores the necessity of internal alignment and resource commitment for effective CSR initiatives. The high ranking of "Corporate Image" highlights the importance of building and maintaining a positive public reputation associated with CSR efforts. This finding aligns with existing research on the positive impact of corporate image on various business outcomes. The significant weight of "Financial Capacity" supports the notion that CSR is not cost-free, requiring dedicated financial investment. The prominence of "Reputation Risk" highlights the potential negative repercussions for companies failing to address social and environmental concerns. The results also show how CSR can be a source of competitive advantage. The high ranking of "Innovation Ability" demonstrates the potential for CSR to stimulate innovation and create new business opportunities. Overall, the study reinforces the idea that CSR is not solely an ethical imperative but also a strategic element that can drive business success and contribute positively to society.

This research makes significant contributions by integrating the strategic triangle perspective into CSR, offering a more nuanced understanding of strategic CSR implementation. The developed hierarchical network structure, coupled with the ANP analysis, provides a practical framework for prioritizing factors influencing strategic CSR. The study’s key finding – the paramount importance of internal company factors, particularly corporate image and financial capacity – offers actionable insights for managers. Future research could explore the impact of contextual factors (e.g., industry, national culture) on the relative importance of these factors. Expanding the methodology to include additional data collection techniques (e.g., focus groups, in-depth interviews) and incorporating fuzzy numbers into the ANP analysis could further enhance the study's robustness.

The study's limitations include the reliance on expert opinions for factor weighting. While the experts were carefully selected, inherent subjectivity in their judgments may influence the results. The sample size of experts, although sufficient for ANP, could be expanded in future research to improve the generalizability of findings. Furthermore, the choice of factors was based on a literature review and might not encompass all relevant elements influencing strategic CSR implementation. Future research could explore the impact of cultural context on factor weights and incorporate broader stakeholder perspectives.