Corporate Social Responsibility (CSR) can be understood as a Company’s responsibility towards to the society, the environment and the community within which it operates.
As per Section 135 of the Companies Act, 2013, companies with a net worth of at least Rs. 500 crore or revenue of Rs. 1,000 crore or net profit of Rs. 5 crore during any financial year have to spend at least 2% of their net profit on CSR.