By Ananya Agrawal What started off as a voluntary contribution by business houses, has now become an imposition post the Budget Session, 2019 of Parliament.[1] It passed the Companies (Amendment) Act, 2019 (‘the Amendment’),[2] withholding one provision for further review. The amendment sought to criminalise the non-compliance of Corporate Social Responsibility (‘CSR’) provisions, attracting a … Continue reading Corporate Social Responsibility: A Volition Or An Imposition