This article has been written by Brinda Sharma a third year Law Student from

Amity Law School,Noida.


Every business unit is having the target of profit and wealth maximisation by doing business. The deadly virus the COVID-19 provides serious injury to each human furthermore as industries. In order to defend individuals from coronavirus, the Indian Government announces over forty days lockdown for all sorts of industries. Industries face monetary downside however in the meanwhile they are supporting Government activities by donating funds, providing masks, medical kits, bedded facilities, free meals then on. This study is known as leading industries CSR practices within the pandemic amount. CSR activities are taken by the company throughout the COVID nineteen epidemic produce a smart image, name, and name among its customers.


" Corporate Social Responsibility may be a management thought whereby firms integrate social and environmental considerations in their business operations and interactions with their stakeholders. CSR is mostly understood as being the means through that a corporation achieves a balance of economic, environmental, and social imperatives, whereas at a similar time addressing the expectations of shareholders and stakeholders. during this sense, it's vital to draw a distinction between CSR, which may be strategic business management thought, and charity, sponsorships, or financial aid..."


Corporate Social Responsibility is the gesture of showing the company’s concern and commitment to society's sustainability and development. Corporate Social Responsibility is the aspect that is taken by the company during the requirements of society. It is ethical behavior towards society.

The company follows the Responsible activities to the purchasers suppliers, employees, business partners, shareholders/investors, and Government and the environment gives a protracted life to the business. Every business unit is having the target of profit and wealth maximization by doing business. Successfulness of business without the contribution of workers isn't possible like that local people support is additionally essential to a business's long life. These are two different types of practices that are extremely expensive and within an identical time give benefit to the business, Worker, and environment. The coronavirus epidemic came to grasp on the day, 2019 when China informed the planet Health Organization of a cluster of cases of pneumonia of an unknown cause in Wuhan City in Hubei Province within the past, corporations took a step back during crises. However, because the role of business in society sustained evolve and safe stakeholder capital. Businesses are rising to the challenge. It’s encouraging to work out how the industry is responding to the stakeholder during COVID 19 epidemic.


As per Section 135 of Companies (CSR) Rules 2014 and Schedule VII of Companies Act 2013, every company net worth of-

CSR – Spending, Policies & Activities

1. firms with a web price of Rs. five hundred crores or a lot of, or

2. firms with a turnover of Rs. one thousand crores or a lot of or

3. . firms with a net of Rs. five crores or a lot of or

If any of the higher than monetary strength criteria is met, the CSR provisions and connected rules are applicable to the corporate. These firms square measure needed to create a CSR committee consisting of its administrators. This committee oversees the complete CSR activities

CSR – outlay, Policies & Activities

• The firms lined by section a hundred thirty-five square measure needed to pay a minimum of a pair of their average net profits throughout the 3 instantly preceding monetary years.

• The section postulates that “net profit” shall be calculated in accordance with the provisions of section 198.

• Company shall provide preference to the native space and areas around it wherever it operates, for outlay the quantity earmarked for CSR activities.

• Where the corporate fails to pay such quantity, the Board shall, in its report, specify the explanations for not outlay the quantity.

• The CSR committee shall formulate and advocate CSR policy to the Board.

• The policy shall indicate the activities to be undertaken by the corporate as per Schedule VII.

The CSR Committee shall advocate the quantity of expenditure to be incurred on the activities referred in CSR Policy

As per schedule VII, the following activities may be included by companies in their CSR policies:

1. Hunger, poorness and deficiency disease, promoting preventive health care and sanitation, and creating offered safe drink.

2. Promoting education, together with education and employment enhancing vocation skills particularly among kids, women, elderly, and therefore the otherwise abled and keep sweetening comes.

3. Promoting gender equality, empowering girls, fixing homes and hostels for ladies and orphans; fixing maturity homes, daycare centers, and such alternative facilities for senior voters and measures for reducing inequalities sweet-faced by socially and economically backward teams.

4. Ensuring environmental property, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources, and maintaining the quality of soil, air, and water.

5. Protection of national heritage, art, and culture together with the restoration of buildings and sites of historical importance and works of art; fixing public libraries; promotion and development of ancient arts and handicrafts.

6. Measures for the good thing about soldiers veterans, war widows, and their dependents.

7 Training to push rural sports, across the country recognized sports, para Olympic sports, and Olympic sports.

8. Contribution to the Prime Minister’s National Relief Fund or the other fund started by the Central Government for socio‐economic development and relief and welfare of the Scheduled Caste, the Scheduled Tribes, alternative backward categories, minorities, and girls.

9. Contributions or funds provided to technology incubators settled at intervals educational establishments that are approved by the Central Government.

10. Rural development.


Corporate Social Responsibility (CSR) is an associate degree large term that is employed to elucidate the efforts of a corporation so as to enhance society in the other method.

• CSR improves the general public image by advertising the efforts towards a stronger society and increase their likelihood of turning into favourable within the eyes of customers.

• CSR will increase media coverage as media visibility throws a positive light-weight on the organization.

• CSR enhances the company’s complete worth by building a socially sturdy relationship with customers

• CSR helps firms to square out from the competition once firms are concerned in any quiet community.


1. Responsibility throughout the time of medical emergency providing with medical provides.

2. CSR Responsible sourcing of materials and provides

3. Responsible for Employee, vendor, client, and community engagement and relations

4. For taking labor standards

5. Environmental protection and management

6. Taking Anti-corruption measures

7. Social equity, gender equity, and alternative human rights goals

8. Making Conservation of resources, like water and energy, in production.


The companies that contributed to the Corporate Social Responsibility during the time of coronavirus are as following -

1. T-SERIES contributed Rs 11 crore to the PM fund and they also donated to the Maharashtra CM fund.

2. Kotak Mahindra Bank donated Rs 25 crore to the PM fund.

3. Paytm contributed Rs 500 crore towards the PM fund.

4. Adani Foundation contributed Rs 100 crore to the PM fund and Rs 5 crore to the Gujarat CM fund.

5. Aditya Birla Group contributed Rs 400 crore to the PM fund and provided 100 beds for COVID patients in Seven Hills Hospitals in Mumbai.

6. TATA Group has contributed Rs 500 crore in the manufacturing of PPE, masks, testing kits, etc.

7. Reliance contributed Rs 500 crore in the PM fund and Rs 5 Crore each to the Maharashtra CM fund and Gujarat CM fund. It has also set up 100 beds for the COVID 19 patients and providing PPE and food.


The interventions that an organization can take in the current scenario of coronavirus is divided into 5 types-

1. AWARENESS - Awareness among the community members regarding the safe practices for avoiding infection.

2. MEDICAL INSTITUTIONS - Provision of equipment and Resources to medical institutions to develop a more resilient health care system.

3. HEALTH WORKERS - Helping the frontline workers and community members with materials and supplies during COVID.

4. VULNERABLE SECTIONS - Supporting the vulnerable sections having no source of income. Improve access to food and essential sources.

5. RESEARCH ORGANISATION - Expedite Research on identifying, testing, vaccines, and cure our expedite recovery through medical advancement.


Employees can also be a part of CSR during the time of COVID-19 with the help of providing;-

Health Kits and Awareness

· Raise funds for the distribution of Corona Prevention Kits (Masks, Sanitizers, Face Shield, etc) to a vulnerable zone.

· Raise funds for creating awareness of coronavirus on how to prevent it.

· Raise Funds through crown funding.

Medical Supplies and Equipment’s

· Raise funds for procuring necessary checkup equipment like ventilators for government hospitals.

· Raise funds to provide requisite health checkups for the vulnerable section.

Financial and Nutritional Aid

· Raise funds to support underprivileged families affected by the isolation with daily food packages.

· Raise funds to provide financial aid to the vulnerable communities of the infected areas.

· Helping the people coming home with financial and nutritional support.


Corporate Social Responsibility has involved a worldwide concept. The company isn't only required to spend money but is required to follow the disclosure and other statutory requirements. Corporate responsibility is that the best strategy furthermore as a financial path that almost all businesses can follow. CSR engagement and firm efficiency, and conclude that this positive effect is basically driven by CSR initiatives. Corporate socially responsible acts focused on servicing the local people's environmental protection activities, participation in local poverty alleviation programs community-based education, and/or health programs. a corporation that wants to be sustainable through its fair operation will be similarly profitable by respecting society. it's understandable that firms should run following the business ethics, so as to esteem the humans, and also the environment. If a corporation wants to be sustainable through its fair operation is often similarly profitable by respecting society. for several corporate companies, it's difficult to know where their responsibilities begin and end in relation to building infrastructure, creating economic opportunities, and access to core services such as health, education, and poverty alleviation. This will the companies to create a reputation in the market.