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Corporate Social Responsibility (CSR) is a concept that has been gaining ground in India in recent years. It is a concept that requires companies to take responsibility for the impact their actions have on the environment and society, and to act in ways that benefit both. The concept of CSR has been mandated by the Indian government, who has implemented the Companies Act, 2013, which requires companies to spend two percent of their net profits on activities that promote the welfare of society. This article will focus on Corporate Social Responsibility Law in India, and how it has been implemented. First of all, it is important to understand the definition of Corporate Social Responsibility. CSR is an umbrella concept that covers a range of activities and initiatives that companies can undertake to socially benefit society and the environment. These activities can include environmental protection, employee welfare, community development, and philanthropic activities. In India, the Companies Act, 2013, was the first legislation to mandate companies to adhere to CSR. The Act requires companies with a net worth of Rs 500 crore or more, or a turnover of Rs 1,000 crore or more, to spend at least two percent of their net profits on initiatives that promote the welfare of society. This includes activities such as eradication of poverty, promotion of education, protection of the environment, disaster relief, and other initiatives that promote the welfare of society. The Act also requires companies to set up a Corporate Social Responsibility (CSR) Committee, which must be chaired by the company's chairman or a director and comprise of three or more directors. Companies are also required to appoint a CSR Manager, who will be responsible for implementing the CSR initiatives. The Companies Act has also introduced certain reporting requirements for companies. Companies must submit a CSR report to the Registrar of Companies (RoC) annually, outlining the CSR initiatives undertaken in the previous year and the expenditure incurred. The report must include details such as the objectives of the project, the amount spent, and the results achieved. Companies are also required to disclose information about their CSR activities in their annual financial statements. In addition to the Companies Act, the Indian government has also introduced other regulations and guidelines to promote corporate social responsibility. The Securities and Exchange Board of India (SEBI) has introduced the Corporate Social Responsibility (CSR) Regulations, 2014, which require listed companies to disclose information about their CSR activities in their annual financial statements. The Ministry of Corporate Affairs (MCA) has also introduced the Corporate Social Responsibility (CSR) Guidelines, which provide guidelines on how companies should implement their CSR initiatives. The Indian government has also introduced tax incentives to promote corporate social responsibility. Companies that undertake CSR activities are eligible for tax deductions under section 80G of the Income Tax Act. This allows companies to deduct up to 10% of their profits for CSR activities from their taxable income. The implementation of the Corporate Social Responsibility Law in India has been met with mixed reactions. While some have praised the government for introducing legislation that encourages companies to take responsibility for the impact their actions have on society, others have criticized the law for not going far enough. Critics argue that the law does not provide enough guidance on how companies should implement their CSR initiatives, and does not provide sufficient incentives for companies to undertake CSR activities. Despite the criticism, the implementation of the Corporate Social Responsibility Law in India has been a positive step in the right direction. It has encouraged companies to take responsibility for the impact their actions have on society and to take proactive steps to benefit society and the environment. It has also increased transparency, as companies are now required to disclose information about their CSR activities in their annual financial statements. In conclusion, Corporate Social Responsibility Law in India has been implemented with the aim of encouraging companies to take responsibility for the impact their actions have on society and the environment. The law has been met with mixed reactions, with some praising it for encouraging companies to take proactive steps to benefit society and the environment, while others criticize it for not providing enough guidance on how companies should implement their CSR initiatives. Despite the criticism, the implementation of the law has been a positive step in the right direction, and has increased transparency and responsibility.