Introduction
Today, the corporate world is not only working with the
objective of earning profits but, are also working for the benefit
of society. The objective of serving society has been now a day a
strategy for the corporates and this strategy is known as
"Corporate Social Responsibility" (hereinafter referred
to as 'CSR'). For Example, ITC Group started e-choupal
program for the benefit of four million farmers by providing them
social and farm forestry programs. Section 135 of The Companies
Act, 2013 along with Companies (Corporate Social Responsibility)
Rules, 2014, are the provisions that need to be fulfilled by the
companies.
Analysis of Significant Shift in CSR Provisions
