This report discusses the principles and practice of Corporate Social Responsibility (CSR) and its impact on Balfour Beatty plc, a British multinational infrastructure group. It explores the benefits and limitations of CSR, including better brand recognition, positive business reputation, operational cost savings, and the ability to attract and retain talent. The report also highlights the importance of local content clauses in construction contracts for developing countries, including the benefits of increased employment and better utilization of resources.