Corporate Social Responsibility and Law in the Post-Pandemic Global Landscape

Authors

  • Swarnima Gorani
  • Bhupinder Singh

Abstract

The COVID-19 pandemic exposed fundamental vulnerabilities in the global economic order and prompted a widespread reassessment of corporations’ roles and responsibilities in society. This article examines the evolving conceptual and legal framework of Corporate Social Responsibility (CSR) in the post-pandemic global economy. It argues that the pandemic has catalysed a paradigm shift from voluntary, philanthropic models of CSR toward more robust, legally mandated frameworks that hold corporations accountable for their social and environmental impacts. Drawing upon stakeholder theory, international soft law instruments, and comparative legal analysis, this paper evaluates the adequacy of existing CSR frameworks in addressing the systemic inequalities exacerbated by the pandemic. The analysis encompasses the European Union's Corporate Sustainability Due Diligence Directive, India's mandatory CSR provisions under Section 135 of the Companies Act 2013, and emerging standards under the United Nations Guiding Principles on Business and Human Rights. The article concludes that a post-pandemic CSR paradigm must integrate human rights due diligence, supply chain accountability, and stakeholder inclusivity to ensure that corporate conduct aligns with the imperatives of sustainable development and social justice.

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Published

2026-04-12