Corporate social responsibility (CSR) started as a philanthropic activity. The recent changes in Indian Companies Act represent the latest development making financing CSR activities mandatory for certain big companies. From a comparative law perspective, the Indian CSR seems to be a Western legal transplant in a legal system of a developing country. This first impression is problematised by showing the dynamic capacity of the Indian CSR rules also for already established CSR standards. The Indian model contains several elements responding more accurately to the needs of development than the Western models concentrating more on individual rights and environmental protection.
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