International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064




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Review Papers | Public Policy | India | Volume 12 Issue 10, October 2023 | Rating: 5.3 / 10


Did India Benefit from Compulsory CSR?

Tanisha S. Agrawal


Abstract: With the introduction of the Companies Act, 2013 providing for Corporate Social Responsibility (CSR), under section 135, India became the first country in the world to mandate CSR. Many welcomed the move as given the acute economic disparity in the country, it gave the impression of creating a more inclusive wealthier elite class. In a country where philanthropy played a very crucial role in funding its freedom movement and subsequently in nation building, it would be interesting to analyse whether the move has yielded positive results and whether the India model could serve as a benchmark for other nations.


Keywords: CSR, Mandatory, voluntary, analysis and accountability


Edition: Volume 12 Issue 10, October 2023,


Pages: 1525 - 1536



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