CSR in India: Investigating the Macro Trends

Authors

  • Swapan Sarkar Associate Professor Department of Commerce University of Calcutta, Kolkata

DOI:

https://doi.org/10.33516/maj.v58i12.41-46p

Keywords:

No Keywords

Abstract

Indian society has traditionally recognised the role of business in societal development. Ancient Indian literatures promoted this concept on several occasions. However, it is the Companies Act, 2013 which formalised the same in the form of compulsory spend on CSR activities. As a result, during the post mandate period, CSR landscape in India has changed permanently. In this context, the present article is a humble effort to investigate into the macro trends in CSR in India during the period 2014- 15 to 2021-22. Based on the macro level data available from National CSR Portal, the study has tried to bring out trends in some important aspects of CSR activities undertaken by Indian companies which may have important policy implications.

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Published

2024-03-16

How to Cite

Sarkar, S. (2024). CSR in India: Investigating the Macro Trends. The Management Accountant Journal, 5(12), 41–46. https://doi.org/10.33516/maj.v58i12.41-46p

Issue

Volume 58, Issue 12, December 2023

Section

Cover Story
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Europe PMC

References

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Bansal, & Rai. (2014). An Analysis of Corporate Social Responsibility Expenditure in India. https://www.epw.in/journal/2014/50/ web-exclusives/analysis-corporate-socialresponsibility- expenditure-india.html

Gouda, G. M., & Sharma, D. R. (2018). A Study of Corporate Governance and Social Responsibility. 4(1).

Krishnan, A. (n.d.). Comparative analysis study on CSR expenditure in India: The case of Manufacturing and Service Industries.

Mitra, N., Akhtar, A., & Gupta, A. D. (2018). Communicating Corporate Social Responsibility in the post mandate period: Evidence from India. International Journal of Corporate Social Responsibility, 3(1), 10. https://doi.org/10.1186/s40991-018-0033-4

Reddy. (2017). Corporate Social Responsibility of Indian IT Companies- A Study on CSR Activities of Select Companies.

Sawant, P. D., & Patil, M. R. (2017). Corporate social responsibility performance of select manufacturing companies in India: An empirical study. International Journal of Engineering and Management Research (IJEMR), 7(4), 216–223.

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