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Corporate Social Responsibility: Current Scenario

Author Affiliations

  • 1 C.A. Final, Institute of Chartered Accountants of India, ‘ICAI Bhawan’, D-1, Jhalana Doongri Institutional Area, Jaipur-302004 (Raj.) INDIA

Res. J. Management Sci., Volume 2, Issue (12), Pages 12-14, December,6 (2013)


This paper traces the evolution of CSR in India. Apart from gauging the changes in the CSR scenario after the introduction of the Companies Act 2013, it throws light on the guiding principles laid down by the Draft Corporate Social Responsibility Rules (prepared by the Ministry of Corporate Affairs) and analyses the industry’s reaction to the mandate. Also discussed are the steps that the society can take to maximize the benefit from the company’s expenditure.


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