Business entities had been paying great focus on profit maximization at the expense of sustainability until the mid of 1970s. Corporate Social Responsibility (CSR) is the ethical practice that businesses engage in during their operations. They take into concern the affairs of people and the entire planet. Companies strive to create a positive impact on people and in the environment where it operates; their operations must incorporate the actions of social enterprises (Blowfield & Murray 2010). CSR is for all businesses as it builds the image of these businesses. This essay will discuss the comparisons that exist between the goals and objectives of British American Tobacco and the Unilever Company when they engage in CSR. British American Tobacco makes high-quality tobacco products and imports them around the world as it is committed to a high standard of corporate social responsibility. BAT has a heavy task in providing its concern towards the public in the process of selling its products, which has killed many users of the products. For example, in 2007, the government of Nigeria claimed that BAT was targeting to finish the youths in Africa. This claim made many African countries take legal action against the company; some sought advance payments for damages associated with smoking tobacco (On Corporate Social Responsibility and The BAT Foundation – Ventures Africa 2012). BAT has launched initiatives that discourage smoking among the youthful generation; it has laid strategies that make the youthful generation responsible individuals. For example, this information ‘smoking is not for under age’ discourages the youths to smoke, as it proclaims that it is harmful to children (CSR governance 2012). Moreover, BAT through its scholarship scheme has supported the education of Nigerian citizens who could not have accessed basic learning activities. It aimed at empowering the youths in Nigeria by promoting skilled workforce development towards the Agricultural sector (Corporate social responsibility 2009). Additionally, the Engineering Artisan Programme focuses on boosting and developing professionalism among the youths. Furthermore, the BAT supports regulations covering the promotion and sale of tobacco products; it has contributed to the discussion towards tobacco control in Kenya (On Corporate Social Responsibility and The BAT Foundation – Ventures Africa 2012). For instance, BAT is one of the stakeholders towards the improvement of the Tobacco Act, which regulates packaging and restricts public smoking, adverts, and sales to the underage. Conversely, BAT requested for a delay in using DDT as it carried out research on what could have caused the annual death of over 550,000 children; this occurred due to numerous complaints from customers on the effects of DDT on tobacco. The incident was against BAT’s code of conduct; as a result, they had to apologize to the government and the people of Uganda. In Rwanda, the BAT has been supporting both the health and education sector. Markedly, it has assisted the health sector in banning all tobacco adverts with an aim of discouraging underage smoking. In the education sector, BAT filled University libraries with reading materials, presented computers to schools, and launched scholarship programs for university st