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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.

About the Author

Kirthana Singh Khurana
Jindal Global Law School, OP Jindal Global University, Sonipat, Haryana, India
Lecturer, Jindal Global Law School


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For citations:

Khurana K. MANDATORY CSR - INDIA LEADS THE WORLD. BRICS Law Journal. 2022;9(4).

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ISSN 2409-9058 (Print)
ISSN 2412-2343 (Online)