Akhil Bhartiya Shikshan Evam Prashikshan Parisad (ABSEPP) Which is meant by the continuous flow of learning, knowledge, information, experience with a mission to the overall development of the creatures on the earth. ABSEPP Regd. By Govt. Of Bihar and Govt. Of NCT - Delhi. It is an ISO 9001:2015 Certified Organization, Regd. By Ministry of Corporate Affair Govt. of India, NITI AYOG Govt. of India, MSME Govt. of India, Member Quality Council of India. ABSEPP are registered under CR ACT-1957. India is the first and only country in the world which had mandated corporate Social Responsibility (CSR) for certain corporate entities. The inclusion of CSR in the statute is a unique provision in the world. In simple terms (CSR) is a company’s sense of responsibility towards the community and environment in which it operates. The concepts of CSR have been imbibed by the Indian society from the very beginning and CSR aligns business operations with societal values. Many of the leading corporates across the world had realized the importance of being associated with socially relevant causes as a means of enhancing their corporate image and reputation. Tata and Birla are the two industrial houses in India that have taken up a charity and philanthropic activities decades before the con concept of CSR has arrived. However, charity and philanthropy are not CSR, as they may be one-time activities and long-term commitment may or may not be there. CSR is a long-term commitment towards the development of society and its welfare. The spirit of CSR in the words of late JRD Tata is, “To enrich the quality of life in the society we operate in, we need to give back to the society manifolds than what we get from it” and “No success in materials terms is worthwhile unless it serves the needs or interests of the country and its people. The importance of inclusive Growth is now widely recognized as an essential part of India’s guest for development and reiterates its commitment to include those sections of the society that were hitherto remain excluded from the mainstream of development. In line with this national endeavor, CSR was conceived as an instrument for integrating social, environmental and human development concerns in the entire mainstreaming the concept of business responsibilities, Ministry of corporate Affairs (MCA) had issued “Voluntary Guidelines on Corporate Social Responsibility 2009, which were further refined subsequently as “National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business, 2011(NVG). Essentially this is a set of nine principles that offer Indian Businesses an understanding and approach to inculcate responsible business conduct. These nine principles are Conduct and Govern with ethics, transparency, and accountability-The principle recognizes that ethical conduct in all its functions and processes as the cornerstone of responsible business. Provide gods and services that are safe and contribute to sustainability throughout their life cycle-this principle emphasizes that in order to function effectively and profitably business should work to improve the quality of life of people. Promote the well-being of all employees. Respect the interest of and be responsive towards all stakeholder, especially those who are disadvantaged, vulnerable and marginalized. Respect and promote human rights. Respect, Protect and make efforts to restore the environment. While engaged to influence public and regularity policy it should be done in a responsible manner. Support inclusive growth and equitable development. Engage with and provide value to their customers and consumers in a responsible manner. The above guidelines are not prescriptive in nature but seek to advise Indian businesses to take into account Indian social and businesses realities and global trends while promoting their businesses. Through these Guidelines, the Ministry urged the business sector to adopt the principles contained in the Guidelines for responsible business practices. The adoption of these National Voluntary Guidelines will improve the ability of businesses to enhance their competitive strengths, improve their reputations, increase their ability to attract and retain talent and manage their relations with investors and society at large. CORPORATE SOCIAL RESPONSIBILITY (CSR) Business involvement in social welfare and development has been a tradition in India. Its evolution from individuals’ charity or philanthropy to Corporate Social Responsible Business can be seen in the business sector over the years. CSR is not doing charity or mere giving donations. CSR is a way of conducting business, by which corporate entities visibly contribute to the social good. Socially responsible companies do not limit themselves to using resources to engage in activities that increase only their profits. They use CSR to integrate economic, environmental and social objectives with the company’s operations and growth. The eighth principle of Non-Voluntary Guidelines or ‘inclusive and equitable growth’ focuses on encouraging business action on national development priorities including community development initiatives and strategic CSR based on the shared value concept. This principle of NVG was subsequently translated into a mandatory provision of Corporate Social Responsibility in section 135 of the Companies Act, 2013. While section 135 contains the provisions of CSR, Schedule VII of the overview of Corporate Social Responsibility in the light of Recent Amendments. There are some activities dome by ABSEPP Under the CSR Initiative.