Ghorpade, Atual and Mandal, Sabuj Kumar  <br/><br/>
Revisiting CSR in India: Evidence, gaps, and contradictions from recent parliamentary answers 

 - Economic & Political Weekly   
 - 60(42), Oct 18, 2025: p.31-34 
<br/><br/> It has been a decade since the corporate social responsibility legislation in India was first implemented in 2014. Although aggregate CSR spending has risen sharply, its distribution remains highly uneven. Compliance patterns reveal a shift towards “tick-box” adherence, with many firms spending exactly the mandated 2% via safe, centralised contributions rather than community-driven projects. The article argues that weak enforcement has created a low-effort equilibrium, limiting the potential of CSR, and the law risks degeneration into a bureaucratic ritual rather than a transformative developmental instrument.- Reproduced <br/><br/>https://www.epw.in/journal/2025/42/commentary/revisiting-csr-india.html<br/>