5.12 Mandatory CSR

The hard-law's turn (the exam's debate): the comparative models (the India's 2%-of-profits' statutory mandate (the Companies Act 2013's famous section — the world's-first compulsory- CSR, by name-and-effect); the EU's-and-the-reporting's mandates (the non-financial-disclosure's regimes); the due-diligence's laws (the supply-chains' human-rights-and-environment duties — the 5.14's face)); the mandatory-vs-voluntary's arguments (the mandate's case: the voluntariness's failure-and-the free-rider's problem; the voluntary's case: the compliance-theatre's risk — the "greenwashing" — and-the context's-fit); Nepal's position: the voluntary-and-reporting faces (the Act's-and-the SEBON's encouragement-and-disclosure; no India-style-2% mandate — the honest current-status note); and the SOEs'-and-the regulated-sectors' quasi-mandatory faces (the licensing-and-directive conditions).