**1. Introduction**

In 2013, the Indian government introduced corporate social responsibility (CSR) in the newly drafted Companies Act. One of the most discussed aspects was whether the provision held CSR spending to be 'mandatory' in certain classes of companies. However, the requirement was largely perceived as being a 'comply or explain' requirement, and companies responded accordingly. However, it became evident that many companies were choosing to not comply with the provisions of the Act, as a result of which the recent amendment of the Act in 2019 redefined Indian CSR as mandatory with significant penalties and criminal liabilities attached to non-compliance. Significant criticism of these amendments has subsequently led to the government once more pulling back from the stringency of criminal liability for the failure of meeting CSR spending obligations. This chapter highlights the evolution of the CSR law in India with a special emphasis on the 2019 amendment and its impact. It concludes that the constant shifting of the government position of CSR and its enforcement comes from a failure to appreciate the inherently voluntary nature of the practice of CSR, which requires a change in corporate thinking rather than only corporate spending.
