Socio-Historical Analysis of Corporate Social Responsibility in India with Case Studies

Abstract

Abstract: Corporate Social Responsibility, as we know it, is a product of a nascent legislation which makes it mandatory, under Section 135 of the Companies Act, 2013, for companies turning a profit over a certain threshold to publish and maintain a CSR report constituted by a Board. This obligation is not merely a statutory one but rather a sociological one, too. While the country develops and upgrades to unfathomable limits, there remains a sizeable population of people who need help and assistance to have their basic constitutional right to a dignified life.