**2. Role of government in CSR**

There is a fundamental knot in understanding the governmental role in CSR fuelled by the belief of CSR being purely voluntary. The untying of knot involves answering a few pressing concerns circling around why the government should establish regulatory regime for CSR or what benefit does CSR regulation bring to the society? The answer is complex drawing from multiple standpoints which may often be cross-cutting. The factors responsible for governmental intervention to regulate CSR can be broadly classified into two, deliberate, and involuntary institutional factors.

### **2.1 Deliberate considerations**

Government opts to control and regulate CSR for it considers it to be prudent for a variety of reasons. These reasons weigh in for the regulation of CSR through state's arm. CSR as conceptualized here compliments the government's efforts juxtaposition its substitution.

#### *2.1.1 Promoting social-welfare goal*

First, the government indulge in CSR regulation because it coincides with the policy broader objectives of a nation [13]. For instance, Part IV of the Indian Constitution charts out Directive Principles of State Policy (DPSP). DPSP enumerate the socio-economic justice promises that India has made to its citizens. All Indian

policies ought to take directional drive towards the goal of DPSP realization [14]. For example, Article 38 directs that "the State shall strive to promote the welfare of the people by securing and protecting as effectively as it may a social order in which justice, social, economic and political, shall inform all the institutions of the national life". Article 41 lays down the role of the state as provider of work, education, and assistance in cases of unemployment, old age, and disablement, and in other cases of undeserved want.

That apart, states in India have been banking on CSR related activities to fulfil promises of welfare state. In Night Shelter Matters [15], civil and human rights of homeless and destitute persons under Article 21 (right to life and personal liberty) were broached before the Indian Supreme Court. Various states in India were directed to file affidavits before the Supreme Court on the steps undertaken to alleviate the misery of shelterless persons. State of Andhra Pradesh in its affidavit submitted that assistance of philanthropic organizations and corporations as a part of their CSR activities in the development of night shelters.

In PDS Matters [16], the Central Vigilance Committee which was tasked to ensure food grains distribution to the 150 poorest districts in India recognized the role of CSR initiatives towards the fulfilment of this goal. It recommended the setting up of community kitchens under the CSR Programme to serve cooked foods in the areas where people cannot afford food grains even at a subsidized price.
