From Corporate Social Responsibility to Consumer Social Responsibility: Can the New CSR Framework Deliver More for Consumers?
The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026, notified by the Ministry of Corporate Affairs on 27 May 2026, have introduced a new route for CSR deployment through Zero Coupon Zero Principal (ZCZP) instruments issued by eligible not-for-profit organisations on the Social Stock Exchange (SSE).The amendment permits companies to use up to 10% of their total CSR...