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@article{179901,
        author = {Dulamani Padhan},
        title = {Concept and Development of CSR in India: A Legal Analysis},
        journal = {International Journal of Innovative Research in Technology},
        year = {2025},
        volume = {11},
        number = {12},
        pages = {8976-8981},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=179901},
        abstract = {Business plays an important role in the overall development of society. The concept of business and its operation has transitioned from profit-making centric to problem-solving centric. In the present market economy system, each business house involves itself in community service to create goodwill. The business entity voluntarily undertakes these generous activities, but the complexity of modern business operations and its governance results in the formulation a policy for the generous activities. Presently, the Companies Act, 2013 regulates those generous activities of the business entity under the nomenclature ‘corporate social responsibility’. provisions},
        keywords = {Business entity, Companies Act 2013, Corporate Social Responsibility, and Development},
        month = {May},
        }