This chapter examines the recent changes to the CSR legislative framework in India in light of the COVID pandemic. This article critiques the state of compliance with CSR regulatory framework by companies in India. This chapter examines Indian companies’ CSR-based responses to the COVID pandemic, in light of legislative changes to the CSR regulatory framework. This chapter can, thus, reveal important findings related to the issues with the legislative changes to CSR-related provisions under the Indian Companies Companies Act, 2013 (India), in response to the COVID pandemic and the subsequent companies’ responses. The chapter also helps to understand companies’ managerial approaches and orientations to CSR as revealed through the quality, language and design of their disclosures. The chapter would conclude by providing policy-based and practical suggestions and recommendations for better CSR compliance and, thus, more effective corporate governance.