This chapter presents a cross-case analysis of the three cases – the micro, small and medium enterprise (MSME) development program, the vocational school development (POLMAN) program, and the smallholder farmers’ development (PALMOIL) program – based on the case analysis of each program, previously discussed in chapters 8, 9 and 10, respectively. The ﬁ ndings show that when a company plays its roles in improving the capabilities of underprivileged people and in giving them access to ﬁ nance and markets, they can participate in economic activities and earn better income. As such, the company fundamentally contributes to poverty eradication and other sustainable development goals of a developing country. This chapter captures why and how the linkages between the concepts of sustainable development, corporate social responsibility (CSR) programs, social capital, and corporate sustainability are interrelated and evolve over time. Subsequently this chapter presents theory development of the linkages between these four concepts by comparing the empirical evidence with the previously established theoretical framework ( Figure 4.1 of Chapter 4 ). Unless otherwise speciﬁ ed, the term ‘analysis’ in this chapter refers to ‘the cross-case analysis of the three CSR programs of Astra’. This chapter answers the research questions on the roles of companies in contributing to sustainable development through CSR programs. It also answers the four research questions as to why and how the linkages between sustainable development, CSR programs, social capital, and corporate sustainability evolve over time.