Author: Dr. Meenal Rajdev
DOI Link: https://doi.org/10.70798/Bijmrd/04021013
Abstract: This paper examines the evolution, current framework, practices, and gaps in sustainable business and Corporate Social Responsibility (CSR) in India. It covers the statutory framework (Companies Act, CSR Rules), regulatory reporting (SEBI’s BRSR), voluntary frameworks (NGRBC), industry practice (case examples), drivers and barriers, measurable impacts, enforcement trends, and policy/recommendation suggestions for strengthening sustainability and responsible business conduct in India. Key legal and regulatory changes and leading corporate examples are cited.
Keywords: Sustainable Business, CSR, BRSR, NGRBC, NVGs, SDGs.
Page No: 65-70