CSR, which stands for Corporate Social Responsibility, is a progressively embraced concept by businesses worldwide. It revolves around businesses acknowledging their influence on society and the environment and taking initiatives to enhance them.

In India, the CSR rules were introduced in 2013, mandating companies with a net worth of ₹500 crore or more, or a turnover of ₹1,000 crore or more, to allocate 2% of their average net profits from the previous three financial years to CSR activities. These regulations aim to incentivize companies to actively contribute towards the betterment of society and the environment.