The journey of Corporate Social Responsibility (CSR) in India has been unique, marked by a shift from charitable contributions to strategic corporate initiatives. The earliest traces of CSR in India date back to the pre-industrialization era, when merchants shared a part of their wealth with the community by setting up places of worship, building infrastructure like water tanks, and contributing to local development. During the industrialization period and the time of business expansion, Indian business tycoons like Jamshedji Tata and Ghanshyam Das Birla actively engaged in philanthropy, establishing educational institutions, healthcare facilities, and infrastructure for public welfare. The 1990s, characterized by economic liberalization, marked a significant transition in the CSR approach, from casual philanthropy to institutionalized corporate responsibility. Indian companies began integrating socially responsible practices into their business models, focusing on areas such as environment, education, health, and community development. However, the real shift in the Indian CSR landscape came with the enactment of the Companies Act 2013. This legislation marked a transition from voluntary to mandatory CSR, prompting corporations to strategize their social responsibility initiatives in alignment with business operations. Today, CSR in India is no longer seen as an obligation, but an opportunity to create shared value. Companies are innovating their business models and strategies to incorporate social and environmental considerations, realizing that sustainable business success is intrinsically linked to the well-being of society and the environment. Against this background, the present paper tries to highlight objective, purpose, methodology, conductance and coverage of CSR Audit in Indian context.