Abstract

[Addendum April 2018] Very few countries have yet adopted a legally binding definition of Corporate Social Responsibility (CSR) and ascribe certain clear obligations to the duty bearer i.e. the Company. That is exactly what India has done with the Section 135 of the 2013 Company Act and, a few years later, the less daring Article 12 of the 2015 new model BIT, which however clearly echoes a unique endeavour to address the societal needs of a 1.3 billion population still massively suffering from poverty. In critically addressing the inclusion of CSR related provisions ...