CSR 4.0: Participatory Communication in the Digital Age
This research analyzes the fundamental transformation of Corporate Social Responsibility (CSR) strategies in the context of Industry 4.0 and the implementation of the European regulatory framework (CSRD/ESRS). The study explores the transition from traditional, unilateral communication paradigms— categorized as sensegiving—toward collaborative, networked models defined as CSR 4.0. In this new paradigm, businesses and communities engage in participatory sensemaking to co-construct social value and systemic resilience. Utilizing a qualitative methodology based on directed content analysis, the research examines how the digitalization of the Triple Bottom Line model addresses structural gaps such as Romania’s digital paradox. The analysis demonstrates that within the current regulatory landscape, Corporate Digital Responsibility (CDR) has evolved from a voluntary ethical framework into a critical prerequisite for organizational legitimacy. Consequently, non-financial reporting is repositioned as a strategic instrument for building trust and ensuring long-term institutional viability in a hyper-connected era.