Beyond 2%: Technology‑Driven CSR, BRSR And Environmental Accountability in Corporate India

ABSTRACT The integration of environmental responsibility into corporate governance has emerged as a cornerstone of sustainable development. In India, the Companies Act, 2013 introduced a paradigm shift by transforming Corporate Social Responsibility (CSR) from a voluntary ethical norm into a statutory obligation under Section 135. This paper critically examines the legal framework governing CSR with a specific focus on its role in promoting environmental sustainability. It investigates whether mandatory CSR compliance has transcended procedural formalities to achieve substantive ecological outcomes. The study adopts doctrinal approach, analysing statutory provisions, judicial pronouncements, and CSR disclosures of select Indian corporations. It explores how corporate environmental initiatives align with the principles of sustainable development, the polluter pays doctrine, and international obligations under the Paris Agreement and the Sustainable Development Goals (SDGs). The research further assesses the efficacy of regulatory mechanisms such as the Companies (CSR Policy) Rules, 2014, and the Business Responsibility and Sustainability Reporting (BRSR) framework in ensuring corporate environmental accountability. Findings suggest that while the legal mandate has enhanced transparency and increased CSR expenditures, environmental projects often lack measurable long-term impact due to weak enforcement, limited monitoring, and absence of uniform sustainability assessment standards. The paper concludes by proposing legal and policy reforms to strengthen impact evaluation, encourage green innovation, and integrate CSR more effectively with India’s climate action and environmental governance agenda. Keywords: Corporate Social Responsibility; Environmental Accountability; Technology‑driven CSR; BRSR/ESG Reporting; Sustainable Development.