Corporate Social Responsibility (CSR) is an emerging concept in commercial law that emphasizes the commitment of corporations to society, the environment, human rights, and business ethics. This article aims to provide a comparative analysis of the legal approaches of Iran, France, Germany, and India toward CSR, first elucidating its theoretical foundations and subsequently analyzing the institutionalization and legal requirements within these jurisdictions. Conducted through a descriptive-analytical methodology, the research finds that France and Germany—through the enactment of statutes such as the "Duty of Vigilance Act" (Loi de Vigilance) and the "Supply Chain Act" (Lieferkettengesetz)—have taken significant strides in transforming CSR from a voluntary initiative into a binding legal obligation. In India, CSR is likewise established as a mandatory legal framework. Conversely, the Iranian legal system lacks a unified framework, statutory mandates, and a dedicated regulatory body in this field. Furthermore, the standing of CSR is well-recognized and established within international instruments. In conclusion, given global developments and the necessity of enhancing the legal standing of Iranian economic enterprises, the drafting of a comprehensive CSR law and the establishment of executive and supervisory mechanisms are recommended.