Home / Current Issue / Paper 1715221
Corporate Social Responsibility (CSR)
Subject area: Arts, Social Sciences and Humanities · Area of research: LAW
Abstract
Corporate Social Responsibility (CSR) has gradually transformed from a voluntary ethical practice to a structured legal obligation in India. Traditionally, many Indian business houses such as the Tata Group, Birla Group, and Bajaj Group engaged in philanthropy long before CSR became a formal concept. Their contributions toward education, healthcare, and social welfare were largely driven by moral values and a sense of responsibility toward society.
References
[1] B. Blomfield & A. Murray, Corporate Responsibility (Oxford University Press, 2019).
[2] Archie B. Carroll, “Corporate Social Responsibility: Evolution of a Definitional Construct,” Business & Society (1999).
[3] Companies Act, 2013.
[4] Ministry of Corporate Affairs, Corporate Social Responsibility Voluntary Guidelines (2011).
[5] Companies Act, 2013, Section 135(5).
[6] Ministry of Corporate Affairs, Government of India, CSR Policy Rules (2014).
[7] A. Sharma, “Corporate Social Responsibility in India: Challenges and Opportunities,” Indian Journal of Corporate Governance (2020).
[8] M. Sundar, Corporate Social Responsibility in India (Sage Publications, 2013).
[9] C. Visser, The Age of Responsibility: CSR 2.0 (John Wiley & Sons, 2011).
[10] Government of India, Planning Commission Reports (1951–1990).
[11] S. Chakrabarty, Corporate Governance in India (Oxford University Press, 2015).
[12] World Bank, Corporate Social Responsibility Practices in India (2013).
[13] United Nations Global Compact; ISO 26000.
[14] Ministry of Corporate Affairs, Companies Act Implementation Reports (2014).
[15] Companies Act, 2013, §135.
[16] Ibid.
[17] Companies (Corporate Social Responsibility Policy) Rules, 2014.
[18] Ibid.
[19] Ministry of Corporate Affairs, CSR Reporting Guidelines.
[20] Companies Act, 2013, Schedule VII.
[21] MCA Notification on CSR Amendments (2021).
[22] Companies (Amendment) Act, 2019.
[23] Companies (CSR Policy) Amendment Rules, 2021.
[24] National CSR Portal, Government of India, CSR Expenditure Report 2021–22.
[25] Ibid.
[26] Ministry of Corporate Affairs COVID-19 CSR Clarifications (2020).
[27] National CSR Data Portal Analysis Reports.
[28] A. Gupta, “NGOs and Corporate Partnerships in India,” Development Studies Review (2018).
[29] Sharma, supra note 7.
[30] Blomfield & Murray, supra note 1.
[31] World Bank CSR Report (2013).
[32] Ministry of Corporate Affairs CSR Compliance Guidelines (2021).
[33] Tata Group CSR Reports.
[34] Reliance Industries Annual CSR Report.
[35] Infosys Foundation Annual Report.
[36] Ministry of Corporate Affairs CSR Statistics Report (2022).
How to cite this paper
@article{1715221,
author = {Vivek Kumar, Dr. Anupriya Yadav},
title = {Corporate Social Responsibility (CSR)},
journal = {Iconic Research And Engineering Journals},
year = {2026},
volume = {9},
number = {9},
pages = {1208-1212},
issn = {2456-8880},
url = {https://www.irejournals.com/formatedpaper/1715221.pdf},
abstract = {Corporate Social Responsibility (CSR) has gradually transformed from a voluntary ethical practice to a structured legal obligation in India. Traditionally, many Indian business houses such as the Tata Group, Birla Group, and Bajaj Group engaged in philanthropy long before CSR became a formal concept. Their contributions toward education, healthcare, and social welfare were largely driven by moral values and a sense of responsibility toward society.},
month = {March},
doi = {https://doi.org/10.64388/IREV9I9-1715221}
}