What is Corporate Social Responsibility (CSR)? Discuss the CSR Rule, 2014. Identify the rules it has laid down.

Corporate Social Responsibility (CSR) refers to a business model in which companies integrate social and environmental concerns into their business operations and interactions with stakeholders. It is based on the understanding that corporations are not just profit-making entities, but also have responsibilities towards the society and environment in which they operate. CSR involves a company taking accountability for its impact on various aspects of society including economic, social, and environmental dimensions. It is a form of self-regulation that reflects a company’s commitment to contribute to sustainable development by delivering economic, social, and environmental benefits for all stakeholders.

In India, CSR was formally introduced in the Companies Act, 2013, under Section 135. The Companies (Corporate Social Responsibility ________ ______ __________ __________ _______ _____.
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