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DOI: https://doi.org/10.63345/ijrsml.v14.i5.1
Sirin Parvin Kamliya
PhD Scholar
Dept of Law
Parul University, Vadodara, India
Prof. ( Dr.) Akil Ali Saiyed
Research Guide
Dept of Law
Parul University, Vadodara, India
Abstract— Corporate Social Responsibility (CSR) has transitioned from an era of voluntary, discretionary corporate philanthropy into a formalized, highly regulated strategic apparatus under modern corporate governance architecture (Goel & Rathee, 2023). This paper examines the legal and institutional mechanisms governing CSR, utilizing a comparative legal methodology across thirteen major jurisdictions: India, the United States, the United Kingdom, Denmark, China, South Africa, Indonesia, Canada, Australia, Germany, France, Brazil, and Japan. India represents a historical paradigm shift as the first jurisdiction to codify a hard-law, mandatory CSR expenditure regime under Section 135 of the Companies Act, 2013 (Bhatt & Kadiyan, 2023). Conversely, global jurisdictions exhibit a spectrum of regulatory approaches, from mandatory non-financial transparency reporting to hybrid governance rules and voluntary, market-driven frameworks (Bergman et al., 2019). By mapping these systems, this paper constructs a comprehensive tripartite typology of global CSR—Mandatory Spending, Disclosure-Based Transparency, and Voluntary/Strategic Market-Led Alignment. It concludes that while hard-law mandates secure minimum resource capitalization for socio-environmental interventions, optimal regulatory design increasingly points toward a hybrid framework that bridges standardized compliance with corporate strategic innovation (Agrawal & Sahasranamam, 2016).
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