Corporate Social Responsibility in Respect to Environment Protection: A Critical Study in India
Keywords:
Corporate Social Responsibility, Environmental Protection, Companies Act, Judicial Approach, Sustainable DevelopmentAbstract
This research paper critically examines India's unique approach to corporate environmental responsibility through the lens of mandatory Corporate Social Responsibility (CSR) provisions under the Companies Act, 2013. The study analyzes the legal and regulatory framework governing environmental CSR, with particular focus on Section 135 and Schedule VII provisions that explicitly incorporate environmental sustainability. The research evaluates judicial contributions in shaping corporate environmental obligations through landmark judgments establishing principles such as absolute liability, polluter pays, and precautionary principles. Implementation patterns reveal sectoral variations in environmental CSR initiatives across manufacturing, extraction, and service industries, with renewable energy, water conservation, and waste management emerging as predominant focus areas. The paper identifies structural limitations in the current framework, including its complianceoriented
approach, definitional ambiguities, fragmented regulation, and inadequate monitoring mechanisms. A comparative analysis with international jurisdictions highlights India's distinctive mandatory spending approach while revealing complementary strengths in alternative models. The research concludes that while India's pioneering framework has mobilized substantial private
resources for environmental protection, refinements in enforcement, stakeholder engagement, and environmental integration could enhance its effectiveness in addressing ecological challenges.
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