This document provides a comprehensive overview of Corporate Social Responsibility (CSR) as defined by Section 135 of the Companies Act, 2013. It details the concept of CSR, outlines the nine key principles businesses should adhere to, and explains the applicability criteria for companies. The guide also covers the role of the CSR Committee, the responsibilities of the Board, and lists eligible CSR activities, making it an essential resource for businesses navigating CSR compliance in India.