Recent change in Section 135 and corresponding rules is laying down best practices and is channelizing CSR in a more policy-process driven social work. There is very close resemblance of teaching of recent CSR amendments and Satvik Dana in Bhagavad Gita. This article elaborates teachings of Bhagavad Gita and connects it to various styles/approach in which a corporate try to do CSR and subsequent logical outcome of that.
The Article on CSR in context of Bhagavad Gita is written by Partner – Mr. Makarand Joshi and Published in Chartered Secretary Journal of ICSI.