Abstract

Corporate Social Responsibility (CSR) has become a cornerstone of India’s approach to inclusive and sustainable development. With the Companies Act of 2013 mandating CSR spending for eligible firms India positioned itself as a global pioneer in legislating responsible corporate conduct. Between 2018 and 2025 CSR evolved from a compliance-oriented activity into a strategic driver of sustainable growth. Indian corporations increasingly directed CSR funds toward education healthcare environment protection women empowerment skill development and rural upliftment aligning their efforts with national priorities and the Sustainable Development Goals (SDGs). The COVID-19 pandemic further reinforced the importance of CSR as companies contributed to public health relief measures and digital inclusion. However challenges such as uneven distribution of CSR funds lack of monitoring and limited integration with long-term sustainability goals persisted. This paper examines the role of CSR in fosterin