Is the One Lac Ro Rupe Figure a Byproduct of the Law?

Companies are mandated to spend money on c s r activities every year. Since the law went into force in 20 14, indian companies have spent a whooping one lack crow rupees on social causes. Forty per cent of all spending happened in the last two years as companies geared to fight pandemic. The hope is that the act will help fix some of the non compliance issues by considering audit of all social endeavors undertaken by a company.