In Iran, various challenges exist in the field of social responsibility, including low transparency, unclear impacts of social responsibility projects, political pressures on resource allocation and expenditures, and insufficient attention to engaging the third sector and local communities. Furthermore, the governmental and quasi governmental ecosystem of many companies has resulted in the government acting as an operator rather than a regulator in the field of social responsibility. The present report provides a horizon for policymakers and actors in the field of social responsibility so that, through optimal regulations aligned with the social ecosystem, corporate social responsibility in Iran can be improved. Corporate social responsibility in India became mandatory under the Companies Act of 2013. According to this law, effective reporting of CSR activities through online forms ensures accountability and compliance. Engaging the third sector in implementing CSR activities—after verifying their positive performance in previous activities—has contributed to the improved implementation of CSR projects in India. Furthermore, defining priorities in CSR policymaking has contributed to social development with the synergy of government support. In addition, the company structure and board of directors serve as the main actors in the field of social responsibility, considering both company profitability and responsibility for implementing laws, and facing defined legal consequences in cases of non compliance. Therefore, the Indian government does not directly operate CSR programs but instead performs supervision and policy guidance. Ultimately, broad participation of local communities and the third sector, alongside mandatory reporting and transparency, has created a healthy and efficient ecosystem for social responsibility.
[٥] خلعتبری، مریم. (١٤٠٢). تبیین و اولویت بندی نقشهای دولت در ترویج مسئولیت اجتماعی سازمانی از طریق خطمشی های عمومی. نشریه خط مشی گذاری عمومی در مدیریت. سال چهاردهم. شماره .١ [٦] نوری، جعفر و جوهر، سعید. (١٣٩٣). مفهوم شناسی مسئولیت اجتماعی شرکتهای تجاری در حقوق آلمان، فرانسه، انگلستان و ایران با رویکرد تطبیقی. مجله حقوق تطبیقی دانشگاه تهران. دوره .٥ شماره 2 .
Sheikhi,S . (2026). Comparative Study of Laws and Regulations on Corporate Social Responsibility in the World: Case Study of India. (e21425). Reports, 34(2), e21425 doi: 10.22034/report.mrc.21425
MLA
Sheikhi,S . "Comparative Study of Laws and Regulations on Corporate Social Responsibility in the World: Case Study of India" .e21425 , Reports, 34, 2, 2026, e21425. doi: 10.22034/report.mrc.21425
HARVARD
Sheikhi S. (2026). 'Comparative Study of Laws and Regulations on Corporate Social Responsibility in the World: Case Study of India', Reports, 34(2), e21425. doi: 10.22034/report.mrc.21425
CHICAGO
S Sheikhi, "Comparative Study of Laws and Regulations on Corporate Social Responsibility in the World: Case Study of India," Reports, 34 2 (2026): e21425, doi: 10.22034/report.mrc.21425
VANCOUVER
Sheikhi S. Comparative Study of Laws and Regulations on Corporate Social Responsibility in the World: Case Study of India. Reports. 2026;34(2):e21425 (In Persian). doi: 10.22034/report.mrc.21425