<h1>Corporate transparency via online data increases scrutiny and strengthens CSR compliance under Companies Act reporting obligations.</h1> Online public availability of corporate data increases transparency and the likelihood of detecting impropriety, including routing of funds through shell companies, and the launch of the National CSR Data Portal and Corporate Data Portal amplifies public scrutiny. The Companies Act, 2013 formalised a statutory CSR obligation for specified profitable companies and requires boards to state reasons in the board report if mandated CSR spending is not made; public disclosure via MCA portals is intended to institutionalise CSR reporting and accountability.