Corporate Social Responsibility (CSR) in India: Legal Framework and Impact on Governance & Sustainability

  • Sreejeeta Das
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  • Sreejeeta Das

    Student at Symbiosis Law School, Hyderabad, India

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Corporate social responsibility (CSR) has become essential to sustainability and corporate governance. The main topics of this research paper are the legal framework governing CSR in India and its effects on governance and sustainability. India offers a unique backdrop for researching the implementation and outcomes of CSR activities as one of the world's fastest-growing countries with a diversified social fabric. The paper's first section briefly discusses the legislative environment for CSR in India, particularly the Corporate Act of 2013, which made CSR mandatory for enterprises that met specific criteria. It examines the purpose of the legislation that led to this requirement and the changes that followed to strengthen the framework. Additionally, it looks at how regulatory agencies like the Ministry of Corporate Affairs and the Securities and Exchange Board of India (SEBI) monitor and enforce CSR compliance. The research paper examines the corporate practices used by Indian companies and their conformity with sustainable development objectives to assess the influence of CSR on governance. It examines how CSR is incorporated into company strategies, governance frameworks, and reporting processes. The study examines how CSR activities have affected board makeup, stakeholder involvement, and decision-making procedures. It also examines how CSR advances moral behaviour, openness, and accountability inside corporations. It looks into how CSR activities can help with social and environmental problems like reducing poverty, improving healthcare, preserving the environment, and fostering community growth. It examines the sustainability of CSR programmes over the long run and their efficacy in addressing these issues. The report also examines how companies, NGOs, and governments might work together to achieve sustainable results. The findings of this study add to the body of knowledge on CSR by providing details about India's legal system and its effects on governance and sustainability.


Research Paper


International Journal of Law Management and Humanities, Volume 6, Issue 4, Page 1194 - 1203


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