निम्नलिखित में से किस संगठन ने गुरुग्राम स्थित गैर-सरकारी संगठन (NGO) 'एसएम सहगल फाउंडेशन' के सहयोग से 'जल खुशहाली' नामक एक एकीकृत जलसंभर विकास परियोजना शुरू की है?

In India, Corporate Social Responsibility (CSR) expenditure is consistently the highest in activities related to:

Arrange the following developments related to Corporate Social Responsibility (CSR) in India in chronological order: A. Voluntary CSR Guidelines issued by Government of India B. Introduction of CSR concept in Companies Bill C. Enactment of Companies Act, 2013 D. Amendment introducing stricter penal provisions for CSR non-compliance