Communicating Corporate Social Responsibility in the post mandate period: Evidence from India
Nayan Mitra (),
Asif Akhtar () and
Ananda Das Gupta ()
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Nayan Mitra: Independent Developmental Consultant
Asif Akhtar: Aligarh Muslim University
Ananda Das Gupta: Indian Institute of Plantation Management
International Journal of Corporate Social Responsibility, 2018, vol. 3, issue 1, 1-16
Abstract The concept of Corporate Social Responsibility (CSR) underwent a overhaul in India for certain large, stable companies post the passing of the Companies Act, 2013. It transited from being a voluntary, sporadic exercise to mandated, objective, structured, transparent and accountable compliance - not only to the Government, but also to the other stakeholders and most importantly, to the Companies themselves. As a result, Corporate Communication on CSR became extremely relevant. Moreover, study of mandated CSR (here, under the Section 135 and Schedule VII of the Companies Act, 2013) also became a new area for knowledge creation. Although, much research has been done in the past to assess the relationship of CSR Communication with CSR and study the relationship of CSR with regards to Firm Performance, yet, this investigation remains the first empirical study done in the post-mandate period between the years 2015–2017, barely two years since the Act came into existence.
Keywords: India CSR; Corporate social responsibility; CSR communication; Mandated CSR; Section 135; Schedule VII; India; Empirical study; CSR mediator; Firm performance; Emerging economies; Intangible benefits; Reputation; Image (search for similar items in EconPapers)
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