The Concept of CSR: Socio- Legal Perspectives

M. R. Bothra, Trilok Kumar Jain


This paper looks at changes in the legal requirements regarding CSR in Indian context. This is a review paper which reviews the proposed legal reform. Different perspectives regarding making CSR mandatory are being discussed in the light of the discussions of proposals. The focus has shifted from Profit to People. The whole concept of CSR is based on the fact that the society provides resources for business and business has to give back to the society for its inclusive growth. Business goals have to be aligned with the social and environmental needs for its long term growth. A few corporate houses view the mandatory spending on CSR activities as an unjustified burden on corporates and is going to hit their bottom line because of additional spend of a minimum 2% of the profits on the prescribed CSR activities. There is criticism over the dictating terms of the legislatures for philanthropic initiatives of the companies.


CSR, companies act, legal requirements, corporate social responsibility

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