Pehle CSR sirf feel-good marketing word lagta tha; ab kai countries me yeh formal legal requirement ban chuka hai for qualifying companies. Idea simple hai: large, profitable companies ko apne profit ka ek defined portion society ke liye reinvest karna chahiye – education, health, environment, skill development, etc.

CSR regimes normally define:

• Kaun se companies cover hongi (net worth, turnover, profit thresholds),
  
• Kitna percentage average profits CSR activities pe spend karna hai,
  
• Eligible activities ka list,
  
• Implementation modes – own foundation, NGO partners, or government funds,
  
• Mandatory disclosures in board report and websites.
  

“Box-ticking” projects, photo-op events, ya self-serving activities (like thinly disguised advertising) criticism attract karte hain. Regulators aur investors increasingly impact-oriented CSR dekhna chahte hain – measurable outcomes, third-party audits, and community feedback ke saath.

Non-compliance ka risk sirf penalty nahi; reputation bhi hit hoti hai. Achhi CSR planning company ke long-term brand, employee pride, aur community relations sab ko better banati hai – ye sirf legal burden nahi, strategic asset bhi hai.