SUGGESTIONS AND CONCLUSIONSummary of FindingsThe concept of corporate social responsibility is currently one of the most talked about concepts in the country. Amending nearly six decades-old regulations on corporate reporting, the Companies Act 2013 now requires certain categories of businesses, such as medium and large companies, to dedicate 2% of their average annual net profit over three years to CSR activities. The government expects a significant increase in corporate spending on CSR projects. Corporate social responsibility, although it has existed since the days when kings ruled the country, is still in an evolving stage. The reason is that previously, corporate social responsibility was considered philanthropy. At that time it was more about making donations, helping the poor, building religious institutions, etc. And very few businessmen followed corporate social responsibility initiatives at that time, to mention a few renowned businessmen who engaged in such activities earlier: TATA family, Mahindra. , Modi to name a few who sought to provide certain benefits to the society and the initiatives taken by them sometimes accounted for more than two percent of their profits, which is currently made mandatory. The Companies Act 2013 expressly stipulates, in section 135, Corporate Social Responsibility and requires all companies to spend at least two percent of their net profits of the last three years to contribute to corporate social responsibility activities . It laid down a criterion that companies having a net worth of at least Rs five hundred crores or having a minimum turnover of Rs thousand crore or those having at least a net profit of Rs five hundred..... . middle of paper... ...the Environmental Protection Act of 1986 aims to examine cases of environmental protection violations, it still makes sense that such activities are also incorporated by companies . The reason is that the first is carried out on a voluntary basis, with companies believing that since they extract a lot from society, it is their duty to give it back to society by protecting the environment, which is also one of the aspects of good governance. And the latter is a mandatory provision which criminalizes any form of violation. Therefore, to summarize, once Section 135 of the Companies Act, 2013 is notified in the Gazette of India, the provision on corporate social responsibility is followed uniformly. by all businesses in our country will undoubtedly lead our country to a better position and also lead towards environmental sustainability