DEVELOPMENT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) IN INDIA

AUTHOR – APRAJITA RIZVI* & DR. JYOTI YADAV**

* STUDENT AT AMITY UNIVERSITY

** PROFESSOR AT AMITY UNIVERSITY

BEST CITATION – APRAJITA RIZVI  & DR. JYOTI YADAV, DEVELOPMENT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 46-53, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I47

Abstract

Corporate Social Responsibility (CSR) in India has undergone a significant transformation from a voluntary, philanthropy-driven practice to a structured and legally mandated framework under the Companies Act, 2013. This research paper explores the historical evolution of CSR in India, tracing its roots from traditional charitable activities of business houses to its integration into modern corporate governance. It further examines the statutory provisions governing CSR, particularly Section 135 of the Companies Act, 2013, along with the CSR Rules, 2014, which establish compliance requirements, monitoring mechanisms, and reporting obligations for eligible companies.

The paper critically analyzes the implementation of CSR initiatives across various sectors such as education, healthcare, environmental sustainability, and rural development, highlighting their contribution to socio-economic development. At the same time, it evaluates the practical challenges faced in execution, including issues of transparency, inadequate impact assessment, regional imbalances in fund allocation, and the tendency of corporations to treat CSR as a compliance requirement rather than a strategic responsibility.

Additionally, the study considers recent developments and amendments in CSR regulations, emphasizing enhanced accountability and the growing alignment of CSR activities with sustainable development goals (SDGs). Through a comprehensive analysis, the paper aims to assess the effectiveness of CSR as a tool for inclusive growth and suggests measures to strengthen its impact. It concludes that while India’s mandatory CSR regime is a progressive step, there is a need for a more impact-oriented, participatory, and transparent approach to fully realize its potential in achieving long-term sustainable development.