长期以来,学术界和实务界都强调企业社会责任的自愿性,但印度开人类历史之先河,制定了全球第一份将企业社会责任强制化的立法,从企业社会责任组织机构、资金投入、报告制度等方面进行了企业社会责任立法。在印中资企业应当重视企业社会责任,树立企业社会责任意识,遵守印度的法律法规,严格按印度企业社会责任法律的规定。 For a long time, academics and practitioners have emphasized the voluntary nature of corporate social responsibility. However, India pioneered the history of mankind and formulated the first legislation in the world that compulsory corporate social responsibility. From the perspectives of corporate social responsibility organizations, capital investment, Reporting system and other aspects of corporate social responsibility legislation. Chinese-funded enterprises in India should pay attention to corporate social responsibility, establish a sense of corporate social responsibility, comply with Indian laws and regulations, in strict accordance with the provisions of the Indian corporate social responsibility law.