Bridging the Equity Gap: Towards Inclusive, Accountable and Sustainable CSR Investments in Education

Corporate Social Responsibility (CSR) has emerged as a critical financial mechanism for social development in India. Since the enactment of Section 135 of the Companies Act, 2013, CSR has acquired a statutory and governance dimension, with education consistently attracting the largest share of Schedule VII allocations. Corporate outlays have expanded school infrastructure, scholarships, digital learning, skill development, and teacher training. However, increasing expenditure does not inherently guarantee equitable access, systemic quality, transparent governance, or sustained educational outcomes. This article critically examines the governance architecture and outlines Policy Recommendations for Governance Reform.