Corporate Social Resposibility and Environmental Sustainability in India: Legal Loopholes and Implementation Challenges

India’s Corporate Social Responsibility (CSR) framework under Section 135 of the Companies Act, 2013, was a pioneering step toward involving the corporate sector in social development, positioning India as the first country to legally mandate CSR expenditure. The law aimed to involve companies in social and environmental development. However, its impact on environmental sustainability has been limited. Many companies treat CSR as a formality, focusing on spending money rather than achieving real