摘要：The term Corporate Social Responsibility (CSR) has become a buzzword in today's business world and generates heated debates on how it should become effective. The recently proposed Companies Act, 2013 has added a new dimension to that debate by proposing CSR to be mandatory. The question that needs to be answered is whether this is actually going to make companies responsible? We must understand that CSR is a kind of new avatar of philanthropy and social good which has a long history in India and philanthropy and social goods are matters of heart rather than head. The paper aims to discuss a holistic view of CSR keeping in view the proposed changes in the Companies Act, 2013.
