In recent decades, Corporate Social Responsibility (CSR) has transitioned from a voluntary philanthropic activity to a structured and strategic business function. In India, this transformation gained momentum with the introduction of Section 135 of the Companies Act, 2013, which mandates eligible companies to allocate a minimum of 2% of their average net profits toward CSR initiatives. This regulatory shift has compelled organizations to integrate social responsibility into their core operational frameworks. As businesses worldwide increasingly realize their duty to contribute to societal well-being beyond profit- making, corporate social responsibility, or CSR, has developed into a crucial component of corporate governance. The term corporate social responsibility (CSR) refers to a broad spectrum of initiatives that support environmental, social, and economic sustainability. It entails moral business conduct, community involvement, environmental preservation, worker well-being, and conformity to laws that benefit society.