Corporate Social Responsibility definitions clarify scope, exclusions, administrative overhead limits, and net profit computation for compliance. Definitions delineate CSR scope and exclusions, limit administrative overheads to general CSR management (excluding project-specific implementation costs), define net profit excluding overseas branch profits and certain dividends, and prescribe defined terms including CSR Committee, CSR Policy, Ongoing Project, International Organisation and Public Authority; a COVID-19 R&D exception for relevant companies is permitted subject to collaboration and disclosure conditions.