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If the proposed rule had come into play, the government would have had to spell out what constitutes CSR and social responsibility definition.
In the 2009 guidelines were released and noted that though  business sector has generated wealth for shareholders for decades, it continues to grapple with problems of poverty, unemployment, illiteracy and malnutrition. A report from global accounting and consulting firm Grant Thornton that used data collected in late 2010 and 2011 noted that CSR activities across the world have increased dramatically in recent years as "businesses realize their value not only commercially, but also in terms of boosting employee value, attracting staff and cutting costs." Incidentally, "Saving the planet" came in sixth in the survey of drivers of CSR. Despite this seemingly irreconcilable divergence, some management thinkers feel a meeting of minds is possible.

The goal of Corporate Social Responsibility is to embrace responsibility for the company's actions and encourage a positive impact through its activities on the environment, consumers, employees, communities, stakeholders and all other members of the public sphere. (wiki) This defines social responsibility. While the government undertakes extensive developmental initiatives through a series of sectoral programs, the business sector also needs to take the responsibility of exhibiting socially responsible business practices that ensure the distribution of wealth and the well-being of the communities in which the business operates. The Grant Thornton International Business Report was launched in 1992 and now covers over 11,000 respondents per year in 39 economies.
In a 2006 Harvard Business Review article titled, "The Link between Competitive Advantage and CSR," authors Michael E.

The problem with corporate social responsibility (CSR) is that nobody is very clear about what exactly it encompasses. Several governments have been trying to make it mandatory for companies to spend at least 2% of net profits on Corporate Social Responsibility.

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