Abstract
Corporate Social Responsibility (CSR) has become an essential aspect of modern business practices, especially in India, where it significantly influences corporate behaviour and societal impact. This paper explores the evolution of CSR in India, tracing its development from a voluntary initiative to a regulatory requirement. It examines the regulatory framework established by the Companies Act, of 2013, and addresses the legal and practical challenges companies encounter in implementing effective CSR programs. By analysing current trends and best practices, the paper provides insights into how CSR initiatives can drive sustainable business practices and contribute to social development. Ultimately, it aims to offer a comprehensive understanding of CSR’s role in promoting ethical business conduct and fostering positive community engagement in India.