CSR in India has been normally associated with altruism. Typical to Indian culture, philanthropy is carried out but never discussed. CSR activities at their core have had a very national spirit, right from philanthropic institutions being a part of Indian Freedom movement to relentlessly standing up for a plethora of causes in the modern world today.
With the advent of modern ways to communicate & broadcast, CSR has moved from merely institutional structures (educational, research related or cultural) to community building & development. While CSR is seen mostly from a community development & change making perspective, for companies it is also strategic in nature, further elevating its importance.
Clause 135 in Companies Act 2013 by the Ministry of Corporate Affairs (with amendments in 2014 as well) governs implementation of CSR in India. The clause has associated the concept of CSR with a disclose-or-explain mandate ushering greater transparency for businesses.