CORPORATE SOCIAL RESPONSIBILITY: COMPLIANCE OR PHILANTHROPY?
AUTHOR – SHAMSH SAMEED AHSAN, STUDENT AT AMITY LAW SCHOOL, AMITY UNIVERSITY
BEST CITATION – SHAMSH SAMEED AHSAN, CORPORATE SOCIAL RESPONSIBILITY: COMPLIANCE OR PHILANTHROPY?, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (13) OF 2025, PG. 621-625, APIS – 3920 – 0001 & ISSN – 2583-2344
Corporate Social Responsibility (CSR) has emerged as a cornerstone of contemporary corporate governance, balancing profit motives with societal welfare. In India, the enactment of Section 135 of the Companies Act, 2013, marked a paradigm shift from voluntary philanthropy to a statutory mandate. The question arises: is CSR a genuine expression of corporate conscience or a mere compliance exercise to satisfy legal requirements? This paper critically examines CSR’s evolution, legal framework, judicial interpretation, and practical implications under Section 135. It compares global CSR models, analyses compliance mechanisms, and evaluates whether India’s legal framework fosters authentic social responsibility or encourages tokenistic philanthropy. The article concludes by advocating a shift from compliance-based CSR to an integrated model of sustainable and accountable corporate citizenship.
Keywords: CSR, Section 135, Companies Act, Corporate Governance, Philanthropy, Sustainability.