Unveiling the Efficacy of the Indian Legal Framework Governing CSR in Mitigating Climate Change

Book: Intersectionality Between Climate Change and Sustainable Development Goals: A Socio-Legal Perspective from India by CSMFL Publications

by Dr. Vidushi Puri1 & Mr. Harshavardhan2
1Assistant Professor of Law, Amity Law School, Amity University Haryana, India; 2Assistant Professor of Law, Amity Law School, Amity University Haryana, India.
10.46679/9788196780524ch10
This chapter is a part of: Intersectionality Between Climate Change and Sustainable Development Goals: A Socio-Legal Perspective from India
ISBN (Ebook):978-81-967805-2-4
ISBN (Hardcover Print):978-81-967805-0-0
ISBN (Softcover Print):978-81-967805-3-1

© CSMFL Publications & its authors.
Published: August 28, 2025

Puri, V., & Harshavardhan. (2025). Unveiling the Efficacy of the Indian Legal Framework Governing CSR in Mitigating Climate Change. In N. Chaudhary & S. Chaturvedi, Intersectionality Between Climate Change and Sustainable Development Goals: A Socio-Legal Perspective from India (pp 159-172). CSMFL Publications.
https://dx.doi.org/10.46679/9788196780524ch10

Abstract

Corporate Social Responsibility (CSR) has emerged as a pivotal tool in corporate governance, evolving from a reputation-building exercise to a strategic business imperative. This paper examines the efficacy of India’s legal framework governing CSR in mitigating climate change. The Companies Act, 2013, mandates that eligible corporations allocate 2% of their net profits to CSR activities, including environmental sustainability. This study explores how CSR initiatives, particularly in renewable energy, carbon reduction, and sustainable agriculture, contribute to climate resilience. It evaluates corporate best practices, regulatory challenges, and the effectiveness of CSR-driven climate action. The research underscores the need for standardized impact assessments, stronger policy incentives, and enhanced corporate accountability. As climate change intensifies, leveraging CSR as a mechanism for environmental sustainability can align business growth with ecological responsibility. The study concludes that strengthening CSR’s role in climate action is crucial for India’s sustainable development and global climate commitments.

Keywords: Corporate Social Responsibility (CSR), Climate Change Mitigation, Sustainability, Carbon Reduction, Corporate Accountability.

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