The Indian Government took a historic decision when it announced the rule under Section 135 of the Companies Act in 2013, which stipulated that companies would have to mandatorily spend 2% of average net profits on Corporate Social Responsibility activities by 2016. This Act is applicable to companies only under the conditions of having a […]

This article is an attempt by the author to express the dilemma that corporates are facing since the inclusion of a CSR mandate in the Company’s Act. The author goes on to analyze the need for the mandate, should companies begin to look at CSR from a shared value perspective. Indian companies of various backgrounds, […]