IDEAS home Printed from https://ideas.repec.org/a/spr/snbeco/v3y2023i11d10.1007_s43546-023-00571-9.html
   My bibliography  Save this article

An analysis of corporate social responsibility policies and practices in India

Author

Listed:
  • Bishnuprasad Mohapatra

    (Deemed to be University
    Utkal University. Bhubaneswar)

  • Tanaya Mohanty

    (Utkal University. Bhubaneswar)

Abstract

Corporate social responsibility (CSR) practices in India have been made mandatory for corporations through the Companies Act of 2013. The rise of regulations on CSR, the subsequent growth in CSR funds, and growing controversies over CSR regulations and compliances have raised questions over the regulated approach and ethos of social responsibility. In this background, this article examines the context of emergence and objectives of different sections of the Act, and controversies surrounding CSR policies, besides analysing the patterns and trends of CSR compliances. The study has adopted discourse analysis method to analyse CSR policies and compliances. The study's findings reveal that CSR practice guidelines are coercive and (over) regulated, and it witnessed misconduct by corporations in various forms of CSR compliance. Simultaneously, the regulations have brought positive changes in CSR transparency and accountability, as well as in the expenditures with the inclusion of different social welfare sectors in CSR scope. The manifestations of the CSR policies still fail to provide a clear scenario regarding implementation. However, the entire idea of corporate responsibility regulations is in a nascent state.

Suggested Citation

  • Bishnuprasad Mohapatra & Tanaya Mohanty, 2023. "An analysis of corporate social responsibility policies and practices in India," SN Business & Economics, Springer, vol. 3(11), pages 1-25, November.
    • Handle: RePEc:spr:snbeco:v:3:y:2023:i:11:d:10.1007_s43546-023-00571-9
    DOI: 10.1007/s43546-023-00571-9
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s43546-023-00571-9
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s43546-023-00571-9?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
    2. Mallika Tamvada, 2020. "Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR," International Journal of Corporate Social Responsibility, Springer, vol. 5(1), pages 1-14, December.
    3. Lucia Gatti & Babitha Vishwanath & Peter Seele & Bertil Cottier, 2019. "Are We Moving Beyond Voluntary CSR? Exploring Theoretical and Managerial Implications of Mandatory CSR Resulting from the New Indian Companies Act," Journal of Business Ethics, Springer, vol. 160(4), pages 961-972, December.
    4. Dima Jamali & Ramez Mirshak, 2010. "Business-Conflict Linkages: Revisiting MNCs, CSR, and Conflict," Journal of Business Ethics, Springer, vol. 93(3), pages 443-464, May.
    5. Loi Teck Hui, 2008. "Combining faith and CSR: a paradigm of corporate sustainability," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 35(6), pages 449-465, May.
    6. Gregory Jackson & Julia Bartosch & Emma Avetisyan & Daniel Kinderman & Jette Steen Knudsen, 2020. "Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison," Journal of Business Ethics, Springer, vol. 162(2), pages 323-342, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mariem Bouzguenda & Anis Jarboui, 2024. "The role of the psychological and behavioral profile of the CEO in assessing the dimensions of the corporate social responsibility," SN Business & Economics, Springer, vol. 4(10), pages 1-27, October.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Asif Mahmood & Rana Tahir Naveed & Naveed Ahmad & Miklas Scholz & Muhammad Khalique & Mohammad Adnan, 2021. "Unleashing the Barriers to CSR Implementation in the SME Sector of a Developing Economy: A Thematic Analysis Approach," Sustainability, MDPI, vol. 13(22), pages 1-20, November.
    2. Fabio Caputo & Simone Pizzi & Lorenzo Ligorio & Rossella Leopizzi, 2021. "Enhancing environmental information transparency through corporate social responsibility reporting regulation," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3470-3484, December.
    3. Hassan, Abubakar Isah & Abdullah, Nurhidayah & Mansor, Norma Mansor, 2024. "Corporate, Social Responsibility (CSR) in Nigeria: Investigating Discrepancy between Practices and Blind Spots," MPRA Paper 121668, University Library of Munich, Germany, revised 26 Jul 2024.
    4. Egle Jakunskiene, 2021. "Assessment of the Impact of Social Responsibility on Poverty," Sustainability, MDPI, vol. 13(16), pages 1-19, August.
    5. Mallika Tamvada, 2020. "Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR," International Journal of Corporate Social Responsibility, Springer, vol. 5(1), pages 1-14, December.
    6. Sandra Escamilla‐Solano & Antonio Fernández‐Portillo & Mari Cruz Sánchez‐Escobedo & Carmen Orden‐Cruz, 2024. "Corporate social responsibility disclosure: Mediating effects of the economic dimension on firm performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 709-718, January.
    7. Le Bot, Corentin & Perrigot, Rozenn & Déjean, Frédérique & Oxibar, Bruno, 2022. "Corporate Social Responsibility in franchise chains: Specificities, insights from French franchise chains’ CSD, and avenues for future research," Journal of Retailing and Consumer Services, Elsevier, vol. 66(C).
    8. Maria Jose Murcia, 2021. "Progressive and Rational CSR as Catalysts of New Product Introductions," Journal of Business Ethics, Springer, vol. 174(3), pages 613-627, December.
    9. Ahmed Al‐Abdin & Taposh Roy & John D. Nicholson, 2018. "Researching Corporate Social Responsibility in the Middle East: The Current State and Future Directions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(1), pages 47-65, January.
    10. Sapanna Laysiriroj & Walter Wehrmeyer, 2020. "Intergenerational differences of CSR activities in family-run businesses in eastern Thailand," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 5(1), pages 1-15, December.
    11. Jongmoo Jay Choi & Hoje Jo & Jimi Kim & Moo Sung Kim, 2018. "Business Groups and Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 153(4), pages 931-954, December.
    12. Imperiale, Francesca & Pizzi, Simone & Lippolis, Stella, 2023. "Sustainability reporting and ESG performance in the utilities sector," Utilities Policy, Elsevier, vol. 80(C).
    13. Agata Rudnicka & Janusz Reichel, 2012. "Improvement of social and environmental dimensions of quality in the context of ISO 26000 standard (Doskonalenie jakoœci organizacji w wymiarze spo³ecznym i œrodowiskowym w kontekœcie normy ISO 26000)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 10(37), pages 84-93.
    14. Rekha Rao-Nicholson & Htwe Htwe Thein & Yifan Zhong, 2024. "A thematic analysis of the links between multinational enterprises’ corporate social responsibility and the Sustainable Development Goals in Myanmar," Journal of International Business Policy, Palgrave Macmillan, vol. 7(2), pages 203-223, June.
    15. Daewook Kim & Myung-Il Choi, 2013. "A Comparison of Young Publics’ Evaluations of Corporate Social Responsibility Practices of Multinational Corporations in the United States and South Korea," Journal of Business Ethics, Springer, vol. 113(1), pages 105-118, March.
    16. Yang Deng & Tze San Ong & Rosmila Senik, 2024. "Trick or treat? A bibliometric literature review of corporate social responsibility and earnings management," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4361-4383, September.
    17. Mariya Georgieva, 2020. "About the Corporate Social Responsibility Beyond the Framework of Charity," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 9(1), pages 35-44, April.
    18. Md. Rabiul Islam & Syed Zabid Hossain, 2019. "Conceptual mapping of shared value creation by the private commercial banks in Bangladesh," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 4(1), pages 1-20, December.
    19. Schaft, Franziska & Brosig, Stephan, 2020. "Corporate Social Responsibility in der deutschen Landwirtschaft - Verbreitung, Ausgestaltung, Motive," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 98(1), pages 1-46.
    20. Meyer, Margit & Waßmann, Jan, 2011. "Strategische Corporate Social Responsibility. Konzeptionelle Entwicklung und Implementierung in der Praxis am Beispiel 'dm-drogerie markt'," Research Papers on Marketing Strategy 3/2011, Julius-Maximilians-Universität Würzburg, Lehrstuhl für BWL und Marketing.

    More about this item

    Keywords

    Corporate social responsibility; India; CSR laws; CSR policy; CSR practices; Discourse analysis;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:snbeco:v:3:y:2023:i:11:d:10.1007_s43546-023-00571-9. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.