What does the passage indicate is the purpose of CSR-related laws in some places (like India)? Read the following passage and answer the questions based on the passage:
Corporate Social Responsibility (CSR) has steadily shifted from being a side activity of charity to a core expectation within today’s business environment. Companies now recognise that their obligations extend beyond investors to employees, customers, local communities, and ecological well-being. This change is rooted in the understanding that sustainable profits and long-term stability depend on ethical behaviour and inclusive development. CSR is no longer confined to symbolic giving; it involves planned efforts such as protecting the environment, ensuring fair labour standards, practising transparent governance, and contributing to community upliftment. Organisations may, for example, support tree-plantation programmes, sponsor education, guarantee just compensation, or channel funds into clean-energy solutions. These actions are not purely selfless—they strengthen brand credibility, encourage customer trust, and reduce regulatory uncertainty. In countries such as India, CSR has even taken a legal form, requiring eligible firms to allocate a portion of profits toward social initiatives, thereby formalising responsible capitalism. Still, meaningful CSR differs sharply from surface-level image management. Cosmetic CSR—where firms perform one-off acts mainly to enhance publicity—may backfire when examined closely, revealing moral gaps. By contrast, mission-led CSR integrated into business planning can spur innovation and widen market access, especially in neglected areas. Moreover, stakeholders, particularly socially alert millennials and Gen Z, monitor corporate conduct more intensely than ever. With social platforms amplifying scrutiny, any mismatch between stated principles and real actions can trigger immediate reputational harm. Hence, CSR today functions both as value creation and as risk control. Ultimately, the strongest CSR initiatives are those that connect business goals with social progress, narrowing the distance between profit-making and public good.

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1. The passage says CSR is now an expectation and in places like India it has a **legal form**.
2. It states eligible firms must **allocate a portion of profits** toward social initiatives.
3. This requirement makes a basic duty for companies to put some profit back into society.
4. Therefore the law's purpose is to set a baseline obligation for social reinvestment.

FINAL_ANSWER: b

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