Published Paper Details:

The following dissertation performs a critical analysis of AI and CSR integration in CSR decision-making while exploring ethical and legal complications that occur from AI-based approaches. The investigation evaluates the role of AI in CSR ethical decision-making processes within corporate governance frameworks but explores the critical risks that occur from diminished transparency along with decreased accountability and biased data usage. This investigation introduces an historical and legal exploration of CSR which tracks its development from charitable origins into institutionalized obligatory practices within India as per the Companies Act, 2013. The research examines the AI-based transformation of CSR delivery by exploring predictive analytics systems and stakeholder sentiment tools which enable real-time monitoring capabilities. The research methodology utilizes a comparative case study examination of four international organizations namely IBM and Microsoft and the Tata Group and Infosys which presents how artificial intelligence boosts CSR projects from education to healthcare and sustainability to digital inclusion. The research finds that AI improves CSR effectiveness because of its scalable operations along with efficiency while presenting legal and moral problems because of hidden computing systems that lack proper rules and could diminish human evaluation capabilities. The dissertation proposes a model merger of AI capabilities with human supervision for responsible innovation and supports it with comprehensive ethical-legal guidelines. The research adds new insights toward discussions about digital ethics and responsible business conduct and policy development for AI governance in CSR.