Impact Assessment of CSR in India - A Study on Bse Sensex Companies

Authors

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

DOI:

https://doi.org/10.33516/maj.v59i5.59-63p

Keywords:

No Keywords.

Abstract

The present study is an attempt to investigate the recent trends in impact assessment of CSR projects undertaken by companies in the backdrop of the amendment of the Companies (CSR Policy) Rules, 2014 which mandates companies, satisfying certain eligibility criteria, to initiate impact assessment by independent external agencies. Based on the sample of BSE SENSEX companies, the study brings out some interesting insights such as the nature of projects, nature of assessing agencies, magnitude of expenditure, methodology and framework adopted for the assessment and concludes that Indian corporate sector can be immensely benefited by this exercise which aims to improve the transparency and accountability of companies undertaking the CSR initiatives.

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Published

2024-05-01

How to Cite

Sarkar, S. (2024). Impact Assessment of CSR in India - A Study on Bse Sensex Companies. The Management Accountant Journal, 59(5), 59–63. https://doi.org/10.33516/maj.v59i5.59-63p

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Section

Cover Story

References

Ingenyria. (n.d.). Impact Assessment of CSR Projects. Impact Assessment of CSR Projects. Retrieved July 4, 2024, from http://ingenyria.com/impact-assessment-of-csr-projects/

MCA, India. (2014). The Companies (CSR Policy) Rules, 2014. MCA, India.

Patel, G. (2023, July 24). How to use CSR assessment to improve social impact?[Social]. https://www.linkedin.com/pulse/how-use-csrassessmentimprove-social-impact-gunjanpatel/

SoulAce. (n.d.). CSR Impact Assessment [Commercial]. SoulAce - Path to Sustainability. Retrieved July 4, 2024, from https://www.soulace.in/

Urban Institute. (n.d.). Focus Groups [Educational]. Urban Institute. Retrieved August 4, 2024, from https://www.urban.org/research/data-methods/data-collection/focus-groups#:

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