Year	Name	Function/Purpose
2007	11th Five-Year Plan: "Inclusive Growth", Prime Minister's Ten Point Social Charter	Introduced the concept of "Inclusive Growth" to ensure economic benefits reach all of society, especially marginalized groups. Emphasized social/economic development, rural uplift, and poverty reduction.
2009	Voluntary Guidelines on CSR	Issued by the Ministry of Corporate Affairs, these guidelines encouraged companies to voluntarily participate in CSR activities and allocate profits toward social/environmental causes.
2009	Parliamentary Standing Committee on Finance: 21st Report on Companies Bill	The report addressed corporate governance and CSR, influencing the shape of the later Companies Act, 2013.
2011	National Voluntary Guidelines (NVGs) on Social, Environmental and Economic Responsibilities of Business	An update to 2009 guidelines, providing a broader framework for CSR. Encouraged sustainable business practices across social, environmental, and economic spheres.
2012	Business Responsibility Report (BRR)	Initially mandated for the top 100 listed companies, the BRR requirement extended to Top 1000 listed companies (upgraded to BRSR) to cover more businesses. Later rebranded as the Business Responsibility and Sustainability Report (BRSR) to reflect evolving sustainability focus.
2014	Companies Act, 2013 (Section 135)	A landmark piece of legislation, it made CSR spending mandatory for qualifying companies (2% of average net profits in the previous 3 years).
2021	Impact Assessment Mandate	Amendment to the Companies Act requires specific CSR programs to undergo impact assessments, ensuring effectiveness and alignment with intended outcomes.