India, April 10 -- Corporate Social Responsibility (CSR) has emerged as a pivotal mechanism for businesses to contribute to societal development. The mandate under the Companies Act 2013 requiring companies to allocate 2% of their average net profits towards CSR activities may be said to be moving in right direction. No doubt, that altogether, the corporates have moved towards enhanced transparency. However, the distribution of CSR funds has been evidently "uneven" across India's diverse regions. States like Maharashtra, Karnataka, and Tamil Nadu, which already exhibit robust development indicators (as per the UNDP - HDI), have been the primary beneficiaries of CSR investments. On the other hand, as per a report by (The CSR Journal, 2015), ...