Author(s): Gaurav Saxena and VD Bhatnagar

Abstract: Corporate Social Responsibility (CSR) has evolved from a voluntary initiative to a strategic framework ensuring transparency, accountability, and sustainability in corporate operations. The emergence of Corporate Social Diaphaneity (CSD) marks a shift towards enhanced disclosure, measurable impact, and stakeholder engagement. This research explores the transition from CSR to CSD in India’s energy, banking, and textile industries by analyzing legal frameworks, case studies, industry-specific trends, and judicial pronouncements. Through a comparative analysis, this paper examines the challenges and opportunities of corporate transparency and suggests measures for enhancing corporate governance. The study provides valuable insights for policymakers, corporate leaders, and researchers seeking to understand the implications of CSD on sustainable development and ethical business practices.

Pages: 309-314 | Views: 41 | Downloads: 26

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