.BERRYBEAT.

India became the first country to make corporate social responsibility (CSR) mandatory when Section 135 of the Companies Act came into force in 2014. Since then, CSR spending has grown significantly. In the fiscal year 2023-24, over 27,000 companies spent nearly ₹35,000 crore on more than 59,000 projects. The government praises this as a model for the world.