Mandatory CSR - India leads the world

Khurana, Kirthana Singh (2022) Mandatory CSR - India leads the world. BRICS Law Journal, 9 (4). ISSN 2412-2343 (Submitted)

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The paper attempts to explore the evolution of the concept of Corporate Social Responsibility (CSR) and seeks to gather how it turned out to be a boon for the developing nations of the world, particularly countries like India. By the path-breaking promulgation of the Companies Act, 2013, CSR was made mandatory in India, for companies meeting the financial thresholds mentioned in Section 135 of the Act. The author seeks to trace the journey of CSR in India, the present law and the latest amendments made to the same in recent times. The paper evaluates the rationale behind the mandatory CSR law and how it can be a game-changer in India Inc’s quest for contributing to social causes. The author has then presented her views on how the CSR regime in India can further be strengthened in the fields of education and healthcare through better project identification, securing crucial linkages, an overhaul of the board committee, flexible and pragmatic government rules, and synchronization of the corporate CSR activities with the lead programmes of the Government of India. Such attempts are aimed at strengthening the CSR approach to make them more effective. A brief mention is made about the extraordinary thrust provided by the CSR activities of the various companies to the Government’s fight against the Covid-19 pandemic.

Item Type: Article
Keywords: Corporate Social Responsibility | Companies Act 2013 | Indian corporate law | Corporate Governance | Covid-19
Subjects: Social Sciences and humanities > Social Sciences > Law and Legal Studies
JGU School/Centre: Jindal Global Law School
Depositing User: Arjun Dinesh
Date Deposited: 26 Apr 2023 12:04
Last Modified: 26 Apr 2023 12:04
Official URL:


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