CSR Compliance and Social Contemplation: An Archetype of Oil and Gas Sector Psus in India

Authors

  • Meenu Maheshwari Associate Professor University of Kota

DOI:

https://doi.org/10.33516/maj.v58i7.110-113p

Keywords:

No Keywords

Abstract

This study deals with assessing and testing the CSR compliance of eight oil and gas PSUs of India and makes an illustrious comparison of the companies in terms of its compliance and performance. For the said purpose, the data from 2014-15 to 2021-22 have been measured based on the checklist of 12 parameters and tested using t-test for compliance and oneway ANOVA for comparison respectively. It has been found that companies differ in their actual compliance in comparison with mandatory guidelines of the act and also differ in their CSR approaches when compared to one another. However, they did not differ in their CSR compliance over the years individually. It is recommended that companies should comply with CSR guidelines prescribed by the Act effectively and efficiently by ensuring proper monitoring and regular assessment of CSR carried out by the companies.

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Published

2023-07-31

How to Cite

Maheshwari, M. (2023). CSR Compliance and Social Contemplation: An Archetype of Oil and Gas Sector Psus in India. The Management Accountant Journal, 58(7), 110–113. https://doi.org/10.33516/maj.v58i7.110-113p

References

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Sarkar, S., Chatterjee, P. & Biswas, D. (2019). CSR Practices – Trends and compliance: A comparative study between select public and private sector companies in India. The Management Accountant, 54(3), 93-103.

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