This report critically analyzes the corporate social responsibility (CSR) practices of JB Hi-Fi Limited and Harvey Norman Holdings. It begins with an executive summary outlining the merits and demerits of CSR, emphasizing the increasing importance of CSR initiatives. The report then delves into the advantages of CSR, such as enhanced company image, renewable energy promotion, investor attraction, reduced regulatory intimidation, employee retention, and positive promotion. Conversely, it addresses the disadvantages, including increased production costs, potential customer impatience, and shifts in profit objectives. The report provides overviews of JB Hi-Fi and Harvey Norman, followed by a detailed examination of their respective CSR activities, including JB Hi-Fi's "Helping Hands" initiative and Harvey Norman's sustainable growth strategies. The analysis draws upon their annual reports and sustainability reports to evaluate the impact of their CSR efforts, offering a comparative assessment within the context of the provided assignment brief for ACCT20071. The report also includes a literature review and critical evaluation of the companies' CSR approaches.