Corporate Social Responsibility: A Fusion of Business Acumen and Compassion to Build a Better Tomorrow
Published: 2026
Author(s) Name: Shikha Dhawan, Rinki Kumari, Archana Nune, Gunika Grover and Munish Bhatia |
Author(s) Affiliation: Institute of Medical Sciences, Banaras Hindu University, Uttar Pradesh.
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Abstract
In India, CSR has evolved significantly, transitioning from voluntary efforts to a legal obligation under the Companies Act of 2013. This shift mandates companies to allocate a portion of their profits for social causes. The CSR report for 2023-2024 highlights a growing commitment from Indian companies to focus on education, healthcare, environmental sustainability, and gender equality. There is an increasing recognition that business success is measured not just by profits but by the positive impact on society and the environment. Companies also align their CSR initiatives with the UN’s SDGs, emphasising the global responsibility of businesses. This study explores the evolution of CSR in India, its regulatory framework, its role in addressing societal challenges, and highlighting its importance in fostering sustainable development.
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