Corporate Social Responsibility (CSR) Accounting in Banks in India: A Case Study Approach

Authors

  • Tushar Raut Assistant Professor in Accountancy, St. Gonsalo Garcia College, Vasai (W)
  • Piyush H. Rana Assistant Professor in Accountancy, Annasaheb Vartak College, Vasai (W)

Keywords:

No Keywords.

Abstract

In today’s globalized world, Corporate Social Responsibility (CSR) has become a critical aspect of every business including banking sector. Every country including India is concerned about the volume and quality of its CSR activities especially given the pivotal significance of the Environmental, Social, and Governance (ESG) paradigm.

This paper examines the CSR accounting practices in Indian banks using a case study approach. It studies how leading Indian banks account for their CSR activities, the frameworks they use, and the challenges they face in reporting these activities. The paper seeks to highlight the impact of CSR initiatives on the overall performance and the public acceptance of banks.

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Published

2025-02-23

How to Cite

Raut, T., & Rana, P. H. (2025). Corporate Social Responsibility (CSR) Accounting in Banks in India: A Case Study Approach. The Management Accountant Journal, 60(1), 49–52. Retrieved from https://icmai-rnj.in/index.php/maj/article/view/173809

Issue

Volume 60, Issue 1, January 2025

Section

Cover Story

References

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