Corporate Social Responsibility Obligations Under The Companies Act, 2013: A Critical Analysis

Kamal Kumar, Assistant Professor, BRCM Law College, Bahal, Bhiwani ABSTRACT Corporate Social Responsibility (CSR) represents a paradigm shift in the role of corporations from mere profit-generating entities to socially accountable institutions. India became the first country in the world to mandate CSR spending through Section 135 of the Companies Act, 2013. This legislative innovation reflects the State’s attempt to integrate corporate participation into national development goals. This...