CSR Advisory

Understand how CSR works in India under Section 135 of the Companies Act, including eligibility thresholds, the mandatory 2% profit spending requirement, approved activity areas, and board/committee responsibilities. You also learn how India’s mandatory, law-driven CSR model compares with largely voluntary, strategy-led CSR and ESG approaches in most global markets, where focus is on integration with core business, stakeholder engagement, and broader sustainability frameworks rather than fixed spending quotas.