The concept and ambit of Corporate Social Responsibility (CSR) has exponentially increased in the recent past particularly during the outbreak of the novel coronavirus disease (COVID-19) which was declared as a pandemic by the World Health Organization (WHO) on 11.03.2020. The number of people affected due to the virus and its resulting impact on CSR has transformed the outlook of businesses towards the society all over the world. Enterprises in India have recognized their responsibility and have proactively acted towards the society beyond the basic responsibility mandated upon them by way of the Companies Act, 2013, in such unprecedented times. Companies in India have made consented efforts through a number of initiatives carried by them or by their CSR Arms or by collaborating with NGOs, governmental authorities or along with other companies. The paper consolidates the provisions associated with CSR in India and the activities which have been extensively performed by various companies in India to fulfill their responsibility towards the society in recent times of COVID-19. Furthermore, the paper also throws light on the lacunas that have come in the way of companies while fulfilling their social responsibility. At last, the paper attempts to show how the Corporate Social Responsibility has acted as a helper for the society in such an un-anticipated time of the coronavirus outbreak.

KEYWORDS: Corporate Social Responsibility (CSR), CSR Initiatives, COVID-19, Companies Act, 2013, India.

DISCLAIMER: The facts and figures presented in this paper are based on limited information available on public domain, being the basis of presenting my outlook on the subject matter.

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