India is the only country which forces philanthropy on private businesses. The CSR mandate has a socialist feel-good instinct, and echoes a view that profits are dirty. It assumes that a private business is by default socially irresponsible, and must take a dip in the CSR river to cleanse itself.

The 2% of profits contribution might sound benign, but that total spend has now ballooned to ~$4.5B annually. Just to put this in perspective, it’s:

  • ~3x of government support to all IITs combined
  • ~2x of government support to all urban renewal programs combined

Not all CSR spend is bad. But my point is regarding the policy design itself:

  • Firstly, it does not scale. Welfare projects are not the core competency of a business. Even if a project shows promise, a corporate does not own the last mile delivery for billions—only the state is meant to. Nor does it have incentives / competitive pressures to scale it.
  • Secondly, it is not accountable. That spend is not subject to CAG, RTI, Parliament or elections. It instead flows through thousands of tiny bureaucracies, maybe with good intentions, but without any democratic oversight.

I feel the opportunity cost is running far too high. My two cents with 3 ideas.

  • Abolish it entirely
  • Or route it mandatorily into the RDI Fund
  • Or route it mandatorily to the municipal corporation where the company is headquartered

Voltaire’s funny line about the Holy Roman Empire applies. I think that CSR is not quite corporate, not quite social, and not quite responsible.