The Why, What and How of the CSR Mandate: The India Story

Abstract

Corporate Social Responsibility (CSR) in India has come a long way from Mahatma Gandhi’s ‘Trusteeship model’ of CSR to being mandated for certain companies through a statute in the Companies Act, 2013. However, this leap from voluntary to mandatory is witnessing a period of transition. This chapter outlines a brief history of CSR in India from the mid-1850s to the present day and especially lays focus on the CSR mandate. Furthermore, this chapter introduces the readers to the structure of the Book, titled ‘Corporate Social Responsibility in India—Cases and Developments after the Legal Mandate’ and provides a brief peek into its various chapters.