India implemented new CSR guidelines in 2014 requiring companies meeting certain profit or revenue thresholds to spend 2% of their average net profit on social development initiatives. While this was intended to boost social development and provide business opportunities, it has instead corrupted the fundamental concept of CSR by making it a mandatory compliance activity rather than a voluntary philanthropic one. Additionally, the focus on quantifying CSR spending has prevented qualitative assessment and led companies to view it as additional paperwork rather than a means to empower stakeholders. For CSR to be truly successful, companies must have the flexibility to decide which social initiatives align with their strategic vision rather than just meeting spending quotas. The mandatory quotas have also concentrated funds with larger charities and biased spending toward industrialized states rather than poorer