Beyond Compliance: Corporate Social Responsibility In India As A Tool For ESG-Driven Governance
IJLLR Journal
Prashasthi Poovaiah K & Dr Jagadish A.T., J.S.S Law college Mysuru ABSTRACT Corporate Social Responsibility (CSR) in India has evolved from voluntary philanthropy to a legally mandated corporate obligation under Section 135 of the Companies Act, 2013. This transformation reflects a broader shift in corporate governance toward stakeholder accountability, social impact, and sustainable development. The statutory framework mandates eligible companies to allocate at least two percent of average.