Abstract

Corporate Social Responsibility (CSR) in India has transitioned from traditional, voluntary ethical practices to a structured, legislatively mandated framework. Influenced by indigenous philosophies such as Gandhian trusteeship, CSR evolved amid growing socio-economic challenges, environmental concerns, and judicial advocacy for sustainable development. The enactment of the Companies Act, 2013 marked a pivotal shift by formalizing CSR obligations for companies above a defined financial threshold. While some view mandatory CSR as governmental overreach, others consider it essential for ensuring equitable resource distribution and corporate accountability. India's CSR landscape today integrates ethical, legal, and strategic business imperatives, aiming to balance profitability with social value. As implementation matures, there is increasing emphasis on stakeholder collaboration, transparent reporting, and long-term community impact. This development reflects a broader redefinition of corporate purpose in India’s rapidly transforming economic and social environment.

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