Compliance and Enforcement Challenges under Indian CSR Law

This article uses qualitative interviews with company executives, officials from auditing firms, NGO representatives and members of regulatory bodies to provide better understanding of the challenges faced by the companies in executing their statutory requirements under India’s corporate social responsibility (CSR) legal framework. In particular, it highlights essential differences between the practices of the government-owned companies and private companies in complying with the CSR rules and regulations, offering insights into constraints faced by companies while executing their statutory obligations. It recommends several legislative and policy-based reforms.