IICA Observes 3rd CSR Day Ahead of NCCSR 2026 in New Delhi

The correct answer is Re-envisioning the Spirit of CSR for Viksit Bharat: From Compliance to Commitment. The conference, organised by the School of Business Environment of the Indian Institute of Corporate Affairs, is being held on 6 and 7 October 2026 at The Ashok in New Delhi, and has drawn over 550 delegates from across the country. Option C names the Gandhian idea of trusteeship, which the institute cites as the root of corporate social responsibility in India, but it is not the theme. Option D echoes the call made in the address for a shift from spending to transforming and from compliance to commitment, which is part of the theme but not the whole of it. Option A is a generic phrase of the kind used for many such conferences. The theme is best remembered along with the dates, the venue and the four thematic zones of the exhibition, which are Yuva, Garib, Annadata and Nari Shakti.

The correct answer is Ram Nath Kovind. The observance of CSR Day draws on a suggestion he made as President of India at the National CSR Awards in 2019, that 2 October be set apart for corporate social responsibility. The choice of date links the observance with the birth anniversary of Mahatma Gandhi and with his idea of trusteeship, which the Indian Institute of Corporate Affairs treats as the foundation of corporate responsibility in the country. Option A names a President who held office before him and option C one who held office earlier still, while option D names the President in office at present. None of them is connected with this suggestion. The institute has observed CSR Day three times so far, the latest observance serving as the curtain raiser to NCCSR 2026 in New Delhi. Only option B is correct.

The correct answer is Section 166(2). The Director General and Chief Executive Officer of the Indian Institute of Corporate Affairs pointed to this provision of the Companies Act, 2013 to argue that the law itself recognises that a company works within society and owes responsibility to its workers, the community and the environment, and not only to its shareholders. Options A, B and D name other provisions of the same Act and are plausible distractors, since questions on corporate social responsibility often turn on the section cited. The address also traced how the framework has grown, from the early comply or explain phase through the amendments of 2019 to the Rules of 2021, which brought in the Unspent CSR Account, projects spread over several years, certification of the use of funds and impact assessment. Spending has risen from about Rs 10,000 crore in the first year of the mandate to nearly Rs 35,000 crore in 2023-24.