Corporate Social Responsibility (CSR) assumes significance as it permits companies to engage in projects or programs related to activities related to social welfare and improvement enlisted under the terms of Companies Act, 2013. There is an element of flexibility in company activities by allowing them to select their preferred CSR e ngagements that are in agreement with the overall CSR policy of the company. In th is article, we review the applicability of CSR, policy of CSR, role of Board of Dire ctors and activities of CSR.

Corporate Social Responsibility (CSR) assumes significance as it permits companies to engage in projects or programs related to activities related to social welfare and improvement enlisted under the terms of Companies Act, 2013. There is an element of flexibility in company activities by allowing them to select their preferred CSR e ngagements that are in agreement with the overall CSR policy of the company. In th is article, we review the applicability of CSR, policy of CSR, role of Board of Dire ctors and activities of CSR.