The Jurisprudence of Corporate Social Responsibility (A Comprehensive Analysis)

Abstract

This article comprehensively analyzes the jurisprudential dimensions of Corporate Social Responsibility (CSR) within the framework of business and society. Focusing on the legal, ethical, and philosophical aspects, the study traces CSR's evolution from historical origins to its contemporary legal mandates, anchored in Section 135 of the Companies Act, 2013, and its accompanying Rules. The analysis underscores CSR's transformation from voluntary philanthropy to a constitutionally mandated obligation, aligning with fundamental rights and Directive Principles of State Policy (DPSP). By examining legal foundations, ethical considerations, and philosophical implications, the article illuminates the complexities and challenges of balancing corporate interests with societal well-being. This exploration contributes to the ongoing discourse on CSR's pivotal role in achieving equitable development and underscores its significance within the broader jurisprudential landscape.