Corporate Social Responsibility(CSR) is the mechanism in which both the society and the organizations or the companies work hand in hand. The companies return back to the society from the gain or profit that the company has achieved due to the active participation and involvement of the people of the society. The term CSR may be a new to India which has aroused over a decade but the concept of CSR has been practised since time immemorial by the company. The author of the paper has portrayed the emergence of CSR in India along with the present day practise that is being carried out by the companies.

An elaborate analysis has been made of the recent 2021 Rules on CSR. The paper has brought into light the challenges that is faced by the companies while pursuing the activity on CSR. The author of the paper has led to some suggestions that can be inculcated for a better working of CSR in India.

Keywords: Corporate Social Responsibility (CSR), Companies Law, CSR Rules, Growth

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