Corporate Social Responsibility in India: A Journey from Corporate Philanthropy to Governance Mandate

This article examines the evolution of Corporate Social Responsibility (CSR) in India, tracing its journey from corporate philanthropy to a governance mandate under the Companies Act 2013. Through desk research, it highlights how recent regulations aim to integrate CSR with corporate performance through internalization and institutionalization. The study underscores the government's role in promoting socially responsible business practices and ensuring accountability within the Indian corporate ecosystem.