The Indian Corporate Social Responsibility (CSR) law was enacted to encourage the social responsibility performance of medium to large companies and to promote the implementation of public policies. While the law has led to an increase in Indian companies’ CSR projects with a certain degree of efficiency, there are concerns about the righteousness of the projects. Many CSR initiatives only address surfacelevel social needs, rather than fully integrating CSR principles into corporate decision-making process. This warrants a critical review of the Indian CSR law to ensure that it not only promotes sustainable business practices but also addresses pressing social issues.
