In the twenty-first century, corporate social responsibility is not a new phenomenon to India’s capitalist development model. Instead, the concept itself is implicitly rooted in traditional values, customs, and ideal systems of charismatic leaders. Trusteeship is one such ideal notion of Gandhi’s work on economic justice and equality, which influence business communities for voluntary activities. However, with exposure to globalization, the adaptation of new economic policy and its adverse impacts changed business communities’ role towards voluntary activities and forced the state for the enactment of statutory provisions through the Companies Act 2013. In this context, the present paper employed the content and content configuration analysis method to analyze the relevance of these two ideas—trusteeship and statutory provision of CSR, in the current state of development. For that, the paper makes a comparative analysis between these two ideas with their eight inherent similar segments. After comparing and interrogating what present CSR deficient, the paper concludes that the alternative and future of Indian CSR practice and sustainability lie within the practice of trusteeship. Corporate and state need to incorporate the Gandhian idea of “trusteeship” within the present CSR framework to achieve a long-term sustainable society.

在二十一世纪，企业社会责任对于印度的资本主义发展模式而言并不是新现象。相反，该概念本身隐式地植根于传统的价值观，习俗和具有超凡魅力的领导者的理想系统。托管是甘地关于经济正义与平等的理想理念之一，它影响着企业界的自愿活动。但是，随着全球化的发展，新经济政策的调整及其带来的不利影响改变了商业社区在自愿活动中的作用，并迫使国家通过《 2013年公司法》颁布了法定条款。在这种情况下，本文件采用了内容和内容配置分析方法来分析这两个想法的相关性：托管和企业社会责任的法定规定；在目前的发展状态。为此，本文对这两种想法及其八个固有相似部分进行了比较分析。在对当前的企业社会责任不足进行比较和询问之后，论文得出结论，印度企业社会责任实践和可持续性的替代和未来在于托管实践之内。公司和国家需要在当前的企业社会责任框架中纳入甘地人的“托管”理念，以实现长期的可持续社会。