Corporate Social Responsibility in India: A Study of Section 135 of the Companies Act, 2013

Abstract

The enactment of Section 135 under the Companies Act, 2013 marked a landmark reform in India’s corporate regulatory framework, making Corporate Social Responsibility (CSR) a statutory requirement. This paper focuses on the legal architecture, compliance obligations, and statutory procedures introduced through this provision. It examines the criteria for CSR applicability, the constitution of the CSR Committee, formulation of CSR policy, and mandatory disclosures as mandated by the Act. Using secondary sources, official reports, and regulatory documents, the study evaluates how Section 135 has shaped corporate accountability and governance in India. It also highlights compliance trends and identifies challenges companies face in adhering to legal mandates, offering insights into the effectiveness of CSR as a regulated corporate obligation.