Unlike earlier times, today a lot of strategy and systematic thought is put into implementing CSR projects and programmes. The recent combination of regulatory as well as societal pressure is pushing companies to pursue their CSR activities more professionally. Government intervention has also largely succeeded in making corporates accountable for their operations through mandatory disclosure and reporting such as Business Responsibility and Sustainability Reports. In addition to this, several guidelines and circulars such as NVG and SEBI directives are regularly issued to direct corporates to undertake CSR programs. The most important step in this direction has been the new Companies Act 2013 which has introduced a section on Corporate Social Responsibility, Section 135, making CSR mandatory for all companies operating in India, with an eligible criterion based on their finances.