Title: CORPORATE SOCIAL RESPONSIBILITY (CSR) IN INDIAN CONTEXTAN ANALYSIS OF RELEVANT PROVISIONS OF THE COMPANIES'
ACT, INTERNATIONAL AND NATIONAL INSTRUMENTS, THEORIES
AND MODELS
Authors: Ravi Raj Atrey
|| ||
Ravi Raj Atrey
PhD Scholar, School of Social Work,
Indira Gandhi national Open University, New Delhi
MLA 8 Atrey, Ravi Raj. "CORPORATE SOCIAL RESPONSIBILITY (CSR) IN INDIAN CONTEXTAN ANALYSIS OF RELEVANT PROVISIONS OF THE COMPANIES' ACT, INTERNATIONAL AND NATIONAL INSTRUMENTS, THEORIES AND MODELS." Int. j. of Social Science and Economic Research, vol. 5, no. 7, July 2020, pp. 1748-1773, ijsser.org/more2020.php?id=122. Accessed July 2020.. APA 6 Atrey, R. (2020, July). CORPORATE SOCIAL RESPONSIBILITY (CSR) IN INDIAN CONTEXTAN ANALYSIS OF RELEVANT PROVISIONS OF THE COMPANIES' ACT, INTERNATIONAL AND NATIONAL INSTRUMENTS, THEORIES AND MODELS. Int. j. of Social Science and Economic Research, 5(7), 1748-1773. Retrieved from ijsser.org/more2020.php?id=122 Chicago Atrey, Ravi Raj. "CORPORATE SOCIAL RESPONSIBILITY (CSR) IN INDIAN CONTEXTAN ANALYSIS OF RELEVANT PROVISIONS OF THE COMPANIES' ACT, INTERNATIONAL AND NATIONAL INSTRUMENTS, THEORIES AND MODELS." Int. j. of Social Science and Economic Research 5, no. 7 (July 2020), 1748-1773. Accessed July, 2020. ijsser.org/more2020.php?id=122.
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Abstract: This paper is based on the analysis of different theories and models of CSR prevailing around the
Globe and their relevance in Indian context. An analysis of the CSR ecosystem in the country
with impacts of the regulatory and promotional provisions mentioned under the Companies Act
2013, suggestive fields of CSR given under the Schedule VII of the Companies Act 2013 and
CSR Rules 2014 as well as different ordinance and notifications issued by the Government of
India and various State Governments has also been presented. Influence of various international
and national voluntary guidelines, codes and standards i.e. ISO 26000, UNGC, Account Ability,
OECD Guidelines, GRI, National Voluntary Guidelines on Economic, Social and Environmental
Responsibilities of the Business on the CSR planning and implementation and their linkages with
the CSR related provisions of the Companies Act 2013 has been explored. How above regulatory
and voluntary ecosystem affects CSR projects of companies in India has also been explored and
presented in this paper. As a result of the above analysis, the researcher has presented a newly
developed model on CSR in Indian context.
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