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India’s Mandatory CSR, Process of Compliance and Channels of Spending

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  • Deodhar, Satish Y.

Abstract

Corporate charity is not new to India. This voluntary action of the companies, however, is now blended with a mandatory requirement. The paper lays out the provisions of the CSR norms as per the new Companies Act 2013, the process of its implementation, responsibilities of the company board and the CSR committee, list of activities that qualify for the CSR compliance, and penalties for violation. The paper also discusses the perceived arguments against mandatory CSR, industry response, the issue of anchoring CSR spending to the minimum mandatory requirement, estimate of the magnitude of total CSR spending, and the Channels of CSR Spending by companies.

Suggested Citation

  • Deodhar, Satish Y., 2015. "India’s Mandatory CSR, Process of Compliance and Channels of Spending," IIMA Working Papers WP2015-05-01, Indian Institute of Management Ahmedabad, Research and Publication Department.
    • Handle: RePEc:iim:iimawp:13654
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    File URL: https://www.iima.ac.in/sites/default/files/rnpfiles/16048663442015-05-01.pdf
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    References listed on IDEAS

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    1. Desai, Naman & Pingali, Viswanath & Tripathy, Arindam, 2015. "Is 2% the Solution? Experimental Evidence on the New CSR Rule in India," IIMA Working Papers WP2015-03-09, Indian Institute of Management Ahmedabad, Research and Publication Department.
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    Cited by:

    1. Manish Bansal, 2022. "Impact of mandatory CSR spending on strategic brand‐building levers: Evidence from a quasi‐natural experiment in India," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 3620-3633, December.
    2. Manfred Max Bergman & Zinette Bergman & Yael Teschemacher & Bimal Arora & Divya Jyoti & Rijit Sengupta, 2019. "Corporate Responsibility in India: Academic Perspectives on the Companies Act 2013," Sustainability, MDPI, vol. 11(21), pages 1-20, October.
    3. P. Kavitha, 2019. "Trends and Patterns of Corporate Social Responsibility Expenditure: A Study of Manufacturing Firms in India," Working Papers id:12995, eSocialSciences.

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