ISSN: 2277-405X
Impact of Mandatory Corporate Social Responsibility under the Companies Act, 2013 on Social Development in India
Paper ID: IJATRD-2026-00014
Keywords:
Keywords:
Abstract:
Abstract
The enactment of Section 135 of the Companies Act, 2013 marked a significant shift in India’s corporate governance framework by making Corporate Social Responsibility (CSR) expenditure mandatory for qualifying companies. This study examines the impact of mandatory CSR on social development in India using secondary data sources. The research analyses trends in CSR expenditure, sectoral allocation of funds, and priority areas such as education, healthcare, rural development, and environmental sustainability since the implementation of the Act. Data have been sourced from the Ministry of Corporate Affairs (MCA), National CSR Portal, corporate annual reports, and published research studies. The findings indicate a substantial increase in CSR spending post-mandate, with improved focus on social infrastructure and inclusive development initiatives. However, the study also highlights challenges related to regional concentration of CSR funds, implementation efficiency, and outcome measurement. The paper contributes to the existing literature by assessing whether mandatory CSR has moved beyond compliance to create measurable social impact, and provides policy-oriented insights for strengthening CSR effectiveness in India.
How to Cite
Kamra, N. & Sharma, R. (2026, June 20).
Impact of Mandatory Corporate Social Responsibility under the Companies Act, 2013 on Social Development in India.
https://ijatrd.org/en/article/2026-00014
References:
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