International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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From Philanthropy to Impact: A Thematic Review of Corporate Social Reporting in India (1990-2025) and a Future Research Agenda for Amrit Kaal @ 2047

Author(s) Dr. VIRAL KIRITBHAI CHAVDA
Country India
Abstract This paper presents a thematic review of corporate social reporting (CSR) in India over three decades, from 1990 to 2025, tracing its evolution from voluntary philanthropic disclosures to mandatory, regulation-driven reporting under Section 135 of the Companies Act, 2013, and the subsequent emergence of comprehensive ESG frameworks. The review synthesizes academic literature, regulatory developments from official government sources, and industry practice to identify four distinct eras: the Philanthropy Era (1990-2009), characterized by voluntary, unstandardized disclosures driven by family business traditions; the Compliance Era (2009-2019), marked by the 2009 Voluntary Guidelines, the 2011 National Voluntary Guidelines, the 2013 Companies Act mandate, and the shift from charity to structured reporting; the ESG Era (2019-2025), defined by the National Guidelines on Responsible Business Conduct (NGRBC), the Business Responsibility and Sustainability Reporting (BRSR) framework, and convergence with global standards; and the proposed Integration & Impact Era (2025-2047), which envisions CSR reporting as a strategic tool for achieving India's Viksit Bharat @ 2047 vision. The paper concludes by proposing a research agenda for this future era, identifying critical questions around impact measurement, technology integration, stakeholder engagement, and policy innovation needed to position India as a global leader in sustainable and responsible business conduct.
Keywords Corporate Social Reporting, CSR Evolution, BRSR, ESG, Amrit Kaal.
Published In Volume 8, Issue 1, January-February 2026
Published On 2026-01-05
DOI https://doi.org/10.36948/ijfmr.2026.v08i01.82295
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CrossRef DOI prefix of IJFMR is 10.36948/ijfmr

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