Research articleOpen accessVol. 14, Issue 11, November 2026
- Received
- 4 October 2026
- Accepted
- 16 October 2026
- Published
- 2 November 2026
- Licence
- CC BY 4.0
How to cite
Dr. Sirin Parvin Kamliya (2026). Bridging the Equity Gap: Towards Inclusive, Accountable and Sustainable CSR Investments in Education. International Journal of Research in All Subjects in Multi Languages, 14(11), 1-4. https://doi.org/10.63345/ijrsml.v14.i11.IJRSML1126001
Abstract
Corporate Social Responsibility (CSR) has emerged as a critical financial mechanism for social development in India. Since the enactment of Section 135 of the Companies Act, 2013, CSR has acquired a statutory and governance dimension, with education consistently attracting the largest share of Schedule VII allocations. Corporate outlays have expanded school infrastructure, scholarships, digital learning, skill development, and teacher training. However, increasing expenditure does not inherently guarantee equitable access, systemic quality, transparent governance, or sustained educational outcomes.
This article critically examines the governance architecture and outlines Policy Recommendations for Governance Reform.
Keywords: Corporate Social Responsibility, CSR, Education, Equity, Inclusion, Accountability, Sustainability, Reinvestment, Surplus, Educational Governance, Social Impact, India
References
- Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organisational stakeholders. Business Horizons, 34(4), 39–48.
- Companies Act, 2013. No. 18 of 2013, India Code.
- Dharmapala, D., & Khanna, V. (2018). The impact of mandated corporate social responsibility: Evidence from India’s Companies Act of 2013. International Review of Law and Economics, 56, 92–104.
- Ministry of Corporate Affairs (MCA). (2014). The Companies (Corporate Social Responsibility Policy) Rules, 2014. Government of India.
- Ministry of Corporate Affairs (MCA). (2021). The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021. Government of India.
- Ministry of Education. (2020). National Education Policy 2020. Government of India.
- NITI Aayog. (2023). National Multidimensional Poverty Index: A Progress Review. Government of India.
How to cite
Dr. Sirin Parvin Kamliya (2026). Bridging the Equity Gap: Towards Inclusive, Accountable and Sustainable CSR Investments in Education. International Journal of Research in All Subjects in Multi Languages, 14(11), 1-4. https://doi.org/10.63345/ijrsml.v14.i11.IJRSML1126001
Licence
This article is open access, published under the CC BY 4.0 licence. Copyright remains with the authors.