Current Volume 9
Abstract
In India, a major transformation in the CSR concept occurred through the introduction of the Companies Act, 2013, which made it mandatory for companies to spend money for CSR purposes. This paper evaluates the effectiveness of Corporate Social Responsibility in India, particularly with regards to the relationship between legality and success. The method used for conducting this research is both doctrinal and analytical in nature, with the use of secondary sources of data, legislations, and scholarly works. From the findings of this analysis, it can be noted that while the CSR system is quite effective in ensuring compliance and funding, the effectiveness of the system in generating positive outcomes is relatively low. Factors like procedural compliance, lack of standardized measures for measuring impact, differential distribution across sectors and areas, and inadequate stakeholder participation have been hindering the achievement of the goals established within the CSR framework. The paper highlights the notable distinction that exists between the motivation that underlies the legal enactment of CSR and the process of implementing this policy. The study reveals that following the rules set by law alone cannot lead to the desired objective of promoting social development as one of the major objectives of CSR. The conclusion that can be made from this study is that a paradigm change is inevitable within the domain of CSR.
Keywords
Corporate Social Responsibilty, CSR compliance, Companies Act 2013, Sustainable Development, Social Impact.
Citations
IRE Journals:
Anjali Jayant, Assistant Professor Swarnim Chaudhary "Evaluating CSR under Companies Act: A Study of Compliance and Outcomes" Iconic Research And Engineering Journals Volume 9 Issue 11 2026 Page 524-531 https://doi.org/10.64388/IREV9I11-1717343
IEEE:
Anjali Jayant, Assistant Professor Swarnim Chaudhary
"Evaluating CSR under Companies Act: A Study of Compliance and Outcomes" Iconic Research And Engineering Journals, 9(11) https://doi.org/10.64388/IREV9I11-1717343
About IRE Journals
IRE Journals is an open access online journals established with an aim to publish high quality of research work in various diciplines. We have more than 6 years in publications. Over 2500+ papers already published.
Important Links
For Authors
Volume 8:
Issue 1, Issue 2, Issue 3, Issue 4, Issue 5, Issue 6, Issue 7, Issue 8, Issue 9, Issue 10, Issue 11, Issue 12Volume 7:
Issue 1, Issue 2, Issue 3, Issue 4, Issue 5, Issue 6, Issue 7, Issue 8, Issue 9, Issue 10, Issue 11, Issue 12Volume 6:
Issue 1, Issue 2, Issue 3, Issue 4, Issue 5, Issue 6, Issue 7, Issue 8, Issue 9, Issue 10, Issue 11, Issue 12Volume 5:
Issue 1, Issue 2, Issue 3, Issue 4, Issue 5, Issue 6, Issue 7, Issue 8, Issue 9, Issue 10, Issue 11, Issue 12Volume 4:
Issue 1, Issue 2, Issue 3, Issue 4, Issue 5, Issue 6, Issue 7, Issue 8, Issue 9, Issue 10, Issue 11, Issue 12Volume 3:
Issue 1, Issue 2, Issue 3, Issue 4, Issue 5, Issue 6, Issue 7, Issue 8, Issue 9, Issue 10, Issue 11, Issue 12