Course

Unit 1

Understanding CSR – Evolution, importance, relevance, justification of CSR; CSR in Indian context; Corporate strategy and Indian corporates; Link between CSR and ESG (Environmental, Social, Governance). linkages and global perspectives.

Unit 2

Structure and Legal Framework of CSR – Companies Act 2013 (Section 135) and CSR Rules; Companies (CSR Policy) Amendment Rules, 2025; New CSR-1 (digital filing on MCA21); CSR-2 independent filing; Eligibility of implementing agencies; 3-year track record; Preparation of CSR policy and process of policy formulation; Government expectations, roles and responsibilities. Penalties under Sections 448 & 449. Mock digital CSR-1 registration (simulation); AI-generated policy template verification; Comparative table: 2014 vs 2025 rule changes using AI output.

Unit 3

CSR and Social Work – Implementing Agencies and Partnerships – CSR practices (domestic & international); Role of NGOs, voluntary organizations; Role of implementation agencies under 2025 rules; Effective CSR implementation; Role and expectations of social workers in compliance and ethics. development of Innovative Business Models for Social Impact; Measuring Impact and Accountability; Service-learning mapping of NGOs; AI-assisted extraction of NGO CSR reports; Manual validation vs AI output; Risk assessment checklist for NGOs.

Unit 4

Project Management, Monitoring and Reporting in CSR – Project and programme design; Ongoing vs non-ongoing projects; Timelines for unspent CSR funds; CSR-2 filing & Board’s Report; CSR website publication; Independent impact assessment; Monitoring and evaluation of CSR Interventions, Documentation and reporting framework (GRI, ESG metrics)  and transparency mechanisms. AI-generated monitoring templates checked with Schedule VII.

Unit 5

CSR Models, Governance and Emerging Trends – Business model of CSR; Social marketing; Crowdfunding; Social entrepreneurship; Case studies on CSR digitalization and ESG linkages under 2025 norms. Board-level CSR review simulation using AI; Crowdfunding project for SDG alignment; Group case study on CSR governance.

Text Books / References

1. Agarwal, S. K. (2008). Corporate social responsibility in India. Response Books (SAGE Publications India).
2. Bala Chandran, V. & Chandrasekaran, V. (2011). Corporate Governance, Ethics and Social Responsibility.PHI Learning Pvt. Ltd.
3. Bowen, J.A. & Watson, C.E. (2024). Teaching with AI: A Practical Guide to a New Era of Human Learning.Johns Hopkins University Press
4. Deo, N. (2018). Corporate social responsibility and civil society in India. Anthem Press.Werther, W. B. & Chandler, D. (2010). Strategic Corporate Social Responsibility: Stakeholders in a Global Environment.Sage Publications.
5. GKP Publications. (2024). CSR in India: A ready reckoner for corporate social responsibility compliance and best practices. GKP Books.

Suggested Readings:

1. Khaitan & Co. (2025). Law & practice relating to corporate social responsibility: A handbook for CSR implementation. Taxmann Publications.
2. Khaitan & Co. / India Briefing (2025).Analysis of CSR-1 and CSR-2 Filing under MCA21 Digital System 
3. Eastern Book Company. (2023). CSR in India: Steering business towards social change. EBC Webstore
4. K&S Partners. (2024). Human rights and Indian CSR laws. Flipkart Self-Publishing White, H. (2005). Challenges in Evaluating Development Effectiveness.Institute of Development Studies.
5. Mitra, N., & Schmidpeter, R. (Eds.). (2017). Corporate social responsibility in India: Cases and developments after the legal mandate. Springer.
6. Raghunathan, M. (2022). Doing good: Navigating the CSR maze in India. HarperCollins India
7. Rao, V.S.P. (2009). Human Resource Management.Excel Books.
8. Ministry of Corporate Affairs (2025).Companies (CSR Policy) Amendment Rules, 2025. Government of India.
9. Sharma, R. (2024). ESG and CSR: Strategies for corporate responsibility. Amazon Kindle Direct Publishing.

Corporate Social Responsibility (CSR) is an evolving field within Social Work and corporate ethics, addressing the responsibility of organizations towards society, the environment, and good governance (ESG). This course familiarizes students with CSR concepts, regulatory frameworks, emerging global trends, and the critical role of social workers in promoting sustainable and inclusive corporate practices. The syllabus has been updated to include the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025, emphasizing digital transformation of CSR compliance through the new web-based CSR-1 and CSR-2 filings on the MCA21 portal, stricter due diligence for implementing agencies, mandatory certifications, and enhanced transparency and accountability standards.

Course Objectives:

1. Understand the environmental, social, and economic drivers and risks impacting along with the major business opportunities for integrating sustainability factors within the core business strategy.
2. Understand the global perspective on CSR and CSR practices in India
3. To gain knowledge on the impact of CSR implementation on corporate culture, particularly as it relates to social issues
4. To enable students with conceptual clarity on need, purpose, and relevance of research applicability in CSR practice.
5. To acquire skills to frame CSR policies and practices appropriate to the Indian workplace.

Course Outcomes:

1. Acquiredknowledge in global perspective on CSR and CSR practices in India
2. Understood the impact of CSR implementation on corporate culture,
3. Analyze CSR as an instrument of ethical governance and sustainable development.
4. Facilitate CSR planning and implementation aligned with national laws, NEP 2020 principles, and SDGs.
5. Employ AI tools and data-driven insights responsibly for CSR research, documentation, and evaluation.

CO-PO Mapping: (Course outcome and Program Outcome Mapping.