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India’s Contribution to the Sustainable Development Goals (SDGs) With Respect to the CSR Mandate in the Companies Act, 2013

In: The Future of the UN Sustainable Development Goals

Author

Listed:
  • Nayan Mitra

    (Sustainable Advancements (OPC) Private Limited)

  • Bhaskar Chatterjee

    (Indian Institute of Corporate Affairs)

Abstract

India, along with 193 member states of the United NationsUnited Nations (UN) adopted the SustainableSustainable DevelopmentSustainable development GoalsSustainable Development Goals (SDGs) (SDGs) at the UN Summit in September, 2015. This new global development agenda, also known as the Global Goals comprising of 17 goals and 169 targets replaces the Millennium Development GoalsMillennium Development Goals (MDGs) (MDGs) adopted in 2000 and has a target to be achieved by 2030. Incidentally, around this time, in 2013, India also came up with a CSR statute in its newly amended Companies Act for its large, stable companies with certain inclusion criteria. What is interesting to note is that some of the interventions outlined in the Schedule VIISchedule VII of this Act falls under the purview of the SDGs as well! Or, in other words, India has not only committed to abide by the SDGs, but also, structured and streamlined the activities in their statute to also meet their own national developmental agenda as well as the SDGsSustainable Development Goals (SDGs) . This is indeed a very rare phenomenon and one of a kind among all the 193 countries that are committed to the SDGs. This paper, thus, seeks to look into and document the reasons for the inclusion of the Schedule VIISchedule VII in the Companies Act, 2013; chart out the areas of similaritiesSimilarities and differencesDifferences of the Schedule VII and the SDGs; and also investigate India’s contributionIndia’s contribution to the SDGs, calculated through its CSR mandateCSR mandate . However, this paper is limited by the application of Schedule VII of India’s Companies Act, 2013India, Companies Act 2013 to the SDG.

Suggested Citation

  • Nayan Mitra & Bhaskar Chatterjee, 2020. "India’s Contribution to the Sustainable Development Goals (SDGs) With Respect to the CSR Mandate in the Companies Act, 2013," CSR, Sustainability, Ethics & Governance, in: Samuel O. Idowu & René Schmidpeter & Liangrong Zu (ed.), The Future of the UN Sustainable Development Goals, pages 383-396, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-21154-7_19
    DOI: 10.1007/978-3-030-21154-7_19
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    Cited by:

    1. Rajiv Nair & P.K Viswanathan & Bettina Lynda Bastian, 2021. "Reprioritising Sustainable Development Goals in the Post-COVID-19 Global Context: Will a Mandatory Corporate Social Responsibility Regime Help?," Administrative Sciences, MDPI, vol. 11(4), pages 1-16, December.
    2. Patrizia Gazzola & Roberta Pezzetti & Stefano Amelio & Daniele Grechi, 2020. "Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective," Sustainability, MDPI, vol. 12(15), pages 1-16, July.

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