CORPORATE SOCIAL RESPONSIBILITY (Syllabus: GS Paper 3 – Economy)

Get an Instant Call Back from Our Expert Mentors Now!

+91

Context: Recently, the Securities and Exchange Board of India (SEBI) has sent a proposal to the government to amend Corporate Social Responsibility (CSR) rules in the Companies Act (2013) to include donations made by companies through Social Stock Exchanges (SSEs).

Corporate Social Responsibility (CSR)

Meaning: It is a law in India, that mandatorily obliged corporates in the country have to do social work.

oIt suggests: The responsibility of the corporations operating within society to contribute towards economic, social and environmental development that creates positive impact on society at large.

Statutory Backing: Under the Companies Act, 2013, introduced in April 2014.
Four types of CSR are prevalent: Ethical responsibility, environmental responsibility, economic responsibility and philanthropic responsibility.
CSR Applicability in India: Under Section 135 of the Act, certain companies are required to comply with CSR provisions.

oObjective: It aims to promote responsible business practices and contribute towards the welfare of society. The criteria for CSR applicability are based on the company’s net worth, turnover, and profit.

oCSR applicability criteria, if a company:

üNet worth: More than Rs 500 crore or,

üTurnover: More than Rs 1,000 crore or,

üNet profit: More than Rs 5 crore.

CSR Committee: Every company to which CSR criteria are applicable shall constitute a Corporate Social Responsibility (CSR) Committee.

oThe CSR Committee should consist of 3 or more directors, out of which at least 1 director must be an independent director.

Importance of Corporate Social Responsibility

CSR helps companies be socially responsible and give back to society.
It improves the company’s reputation.
CSR activities attract and retain employees.
It helps build long-term stakeholder relationships.
CSR can have a positive impact on the environment.
It can also benefit the communities in which the company operates.

UPSC QEP 2026 Batch 5 - English

Buy now View Details

Submit Your Details to Learn More

NEEV GS + CSAT Foundation 2026/27

Buy now View Details

Our Popular Courses

UPSC Prelims Foundation Course (GS + CSAT)

UPSC Mains PYQ Solved

UPSC Mains Answer writing Course

UPSC Mains test Series 2026

Library

UPPSC Prelims Crash Course 2025 - NISCHAY

UPPSC Mains Course 2025

UPPSC Mains Course in Hindi

Best IAS Coaching In Delhi, UPSC Online & Offline Classes by IAShub

Are you dreaming of becoming an IAS officer? Then, IAShub can be your best guide. It is one of the Best IAS Coaching in Delhi. Many students who want to clear the UPSC exam join IAShub for learning. The institute gives both online and offline classes. Their teachers are experienced and helpful. They easily explain every topic. Students also get notes, tests, and tips to do well in the exam.

UPSC Online Classes by IAShub

IAShub is in Delhi and is trusted by many UPSC students. It offers coaching for every part of the UPSC exam – Prelims, Mains, and Interview. The classes are simple and easy to understand. The teachers are experts and guide students in the right way. IAShub is also known for its helpful notes, test series, and answer-writing practice. IAShub is the best coaching in Delhi and also gives UPSC Online Classes. This helps students from any place in India to learn. The online classes are live and also recorded. So, students can watch them anytime. These classes cover the full UPSC syllabus.

Key Offerings Provided by IAShub

Here are some important services provided by IAShub:

UPSC Prelims: IAShub teaches for Prelims with a focus on basics. It also gives daily current affairs and monthly magazines.
Classroom Courses: IAShub has classroom learning for students in Delhi. The environment is good and peaceful for study.
Live Classes: Students who live far can join live UPSC online classes. These classes are just like real classes.
QEP for Mains: The Quality Enrichment Program (QEP) is special for Mains preparation. It helps students write better and faster.
Answer Writing: Regular answer writing practice is given. Teachers also check answers and give tips to improve.
Free Resource: IAShub gives free notes by toppers and helpful Main Booster material.
Test Series: Test series are available for every subject. These help students know their weak points and improve.
Interview Guidance Session: IAShub also gives interview practice sessions with experts. These help students feel confident.

UPSC Exam Overview

The UPSC Civil Services Exam has three parts:

Prelims: It has two papers: General Studies and CSAT.
Mains: It has nine papers, including essays and optional subjects.
Interview: It tests the personality and confidence of the student.

This exam is tough, but with the right guidance, it becomes easy to manage. Students must study smart and stay regular.

How IAShub Helps in the UPSC Journey

IAShub supports students from the beginning to the end. It gives the right books, tests, and notes. The classes are easy to follow, and the teachers are always ready to help. Students get personal doubt sessions too. The test series and answer checking help students learn where they need to do better. Also, free study materials save time and money.
IAShub also guides students during the final stage – the interview. Experts take mock interviews and give useful tips. This full support makes IAShub one of the best IAS coaching in Delhi.

Best IAS Coaching In Delhi FAQs

Yes, IAShub offers live and recorded online classes. Students can attend from any part of India.

Classes are available in both English and Hindi, so students can choose the language they are comfortable with.

The classroom centre is located in Delhi. Students can visit and join offline batches there.

IAShub gives interview guidance sessions to help students prepare for the final round of UPSC.