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The scope of this book is restricted to the study of the changing dimensions of the concept of corporate social responsibility with special reference to the newly incorporated changes brought about by the Companies Act, 2013.This book deals with the concept and historical background of CSR in India starting right from the ancient period and emerging more during the Gandhian era. It was known as charity during that period which was done by the rich merchants for the poor. CSR has developed in India in different phases where each face played a very important role for overall development.This book also discusses the constitutional provision related to CSR. There is a paucity of published and well-researched works on corporate social responsibility with special reference to the newly incorporated changes brought about by the Companies Act, 2013. This book will be of prime importance for the corporate sector, business owners, lawyers, economists and policy makers in general. The findings will also have implications for the design of enforcement systems under other international arrangements. It is sincerely hoped that this book will be useful to students, researchers, academicians.