Corporate Social Responsibility Under Companies Act, 2013: Legal Obligations s. Voluntary Practices

The Companies Act, 2013 marked a paradigm shift in India's corporate governance landscape by mandating Corporate Social Responsibility (CSR) for eligible companies, transforming what was traditionally a voluntary ethical practice into a statutory obligation. This paper examines the legal framework governing CSR under Section 135 of the Act and analyzes the inherent tension between mandatory compliance and voluntary corporate philanthropy. Through doctrinal analysis and examination of regulatory