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CSR refers to Corporate Social Responsibility, which commercially practices connecting interactive that benefits both society and the environment. It is widespread and commonly practiced in the international level. It has the responsibility to take care of social as well as environmental will beings without expecting anything in return. The importance of Corporate Social Responsibility in the tourism and hospitality sector is increasing day by day. Corporate social responsibility is not only for  Charity but also for bringing some significant change to the environment. It performs the different activities like donating a few thousands of rupees, take care of the orphanage, conduct various types of social activities like blood donations.

Nepal needs these kinds of companies to take their responsibility for the impacts caused by their events and help to develop sustainable change. The significant activities perform by CSR are improving labor policies, reducing carbon footprints, volunteering in the community, and charitable giving. The trekking in Nepal has caused a high effect on environmental issues and social conditions in a particular place in a meaningful manner. The primary objective of Corporate Social Responsibility is to maximize the influences of Companies. Local trekking and tour in Nepal have become increasing day by day in Nepal, which is positively engaged in corporate social responsibility. The concept of corporate social responsibility is becoming the central part of Nepal tour and trekking in Nepal.