• Dr Pradeep Kumar Tiwari
• Dr Rakhi Kumari Gupta

Abstract Corporate Social Responsibility (CSR) has become a critical aspect of corporate strategy, reflecting a company's commitment to sustainable development. This paper provides an overview of CSR in India, focusing on its evolution, regulatory framework, key trends, and challenges. The evolution of CSR in India has been shaped by a mix of cultural, regulatory, and societal factors. Historically, Indian businesses have practiced philanthropy as part of their social responsibility. However, the introduction of the Companies Act, 2013, marked a significant milestone by making CSR mandatory for certain companies. The regulatory framework for CSR in India is governed by the Companies Act, 2013, which requires eligible companies to spend at least 2% of their average net profits on CSR activities. The Act also mandates the establishment of a CSR committee, development of a CSR policy, and reporting on CSR activities in the annual report. Key trends in CSR practices in India include a shift towards strategic CSR, with companies aligning their CSR initiatives with their business goals and core competencies. There is also a growing emphasis on sustainability and impact measurement, as well as increased collaboration and partnerships with stakeholders to enhance the effectiveness of CSR initiatives. Despite the progress made, CSR in India faces several challenges, including a lack of awareness and understanding of CSR among stakeholders, difficulties in measuring and reporting the impact of CSR activities, and the need for innovative solutions to address complex social issues.

Keywords: Corporate Social Responsibility, India, Companies Act 2013, Sustainable Development, Philanthropy, Regulatory Framework, Impact Measurement, Stakeholder

" Analytical Study of Corporate Social Responsibility In Sastainable Development With Respect To India ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 11, page no.b436-b442, November-2024, Available :http://www.jetir.org/papers/JETIR2411155.pdf

" Analytical Study of Corporate Social Responsibility In Sastainable Development With Respect To India ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 11, page no. ppb436-b442, November-2024, Available at : http://www.jetir.org/papers/JETIR2411155.pdf