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Mandatory CSR in India – A Trailblazer from the East

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The paper attempts to trace 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 study 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 commitment to social causes. The author has also suggested how the mandatory CSR regime in India can be further strengthened to contribute meaningfully, particularly in the fields of education and healthcare, through better project identification, stronger execution linkages, an overhaul of the board committees, flexible and pragmatic government rules, and synchronization of the corporate CSR activities with the lead programmes of the Government of India. These reinforcements can go a long way in making the CSR approach much more effective and value accretive.

About the Author

Kirthana Singh Khurana
O.P. Jindal Global University

Assistant Professor, Jindal Global Law School


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For citations:

Khurana K. Mandatory CSR in India – A Trailblazer from the East. BRICS Law Journal. 2022;9(4):81-107.

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