From Philanthropy to Policy: The Evolution of Corporate Social Responsibility in India's Post Independence Socio-Economic Transformation

Corporate Social Responsibility (CSR) in India has undergone a significant transformation since Independence, evolving from voluntary philanthropic activities rooted in ethical, cultural, and Gandhian traditions to a structured, policy-driven framework aligned with national development priorities. This study examines the historical evolution of CSR in post-independence India, tracing its progression through key phases influenced by trusteeship ideals, state-led development, economic liberalization, and legislative intervention. Adopting a qualitative and descriptive research design, the study relies on secondary data from government policies, CSR legislation, corporate reports, and scholarly literature. The findings reveal a clear shift from discretionary charity to strategic and mandatory CSR, institutionalized through Section 135 of the Companies Act, 2013. While CSR has contributed substantially to education, healthcare, rural development, and environmental sustainability, challenges such as compliance-driven implementation, regional imbalances, and limited impact assessment remain. The study concludes that India’s CSR framework represents a distinctive integration of tradition, policy, and corporate governance, supporting inclusive and sustainable development.