CSR is a significant component of business operations in Nepal, and initiatives have been taken to advance ethical business conduct.

1. Regulatory Framework: The Companies Act, 2063 (2006 AD), which is the main regulatory framework in Nepal, governs CSR operations. This act mandates that businesses with a certain amount of profit set aside a specific portion of their annual profit for CSR initiatives. Companies must also mention their CSR initiatives in their annual reports under the Companies Act.

2.Positive Initiatives: Several foreign and domestic businesses in Nepal have been actively involved in CSR projects. For instance, several businesses helped with relief and recovery activities after the 2015 earthquake. Organizations like the United Nations Development Programme (UNDP) and others have also provided funding for CSR capacity-building initiatives.

3. Governmental Initiatives: Nepal's government has also acted to advance CSR. For instance, it created the Company Registrar Office, which is in charge of ensuring that the Companies Act is followed and CSR initiatives are carried out.

4.Non-Governmental Organizations (NGOs): A lot of NGOs in Nepal collaborate closely with companies to create and carry out CSR activities. They frequently serve as a bridge between businesses and underserved neighborhoods.

5. Future Outlook :  The future of CSR in Nepal will probably depend on ongoing initiatives to increase awareness, enhance legal frameworks, and motivate more businesses to take part in significant CSR activities. The COVID-19 epidemic has brought attention to the value of CSR and could result in a rise in business involvement in charitable and community endeavors.

we should consulting government reports, trade magazines, and organizations engaged in CSR activities in the area for the most recent information on the management and status of CSR in Nepal.