Communicating Corporate Social Responsibility in the post mandate period: Evidence from India

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 complian...

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Main Authors: Nayan Mitra, Asif Akhtar, Ananda Das Gupta
Format: Article
Language:English
Published: SpringerOpen 2018-06-01
Series:International Journal of Corporate Social Responsibility
Subjects:
Online Access:http://link.springer.com/article/10.1186/s40991-018-0033-4
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author Nayan Mitra
Asif Akhtar
Ananda Das Gupta
author_facet Nayan Mitra
Asif Akhtar
Ananda Das Gupta
author_sort Nayan Mitra
collection DOAJ
description 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.
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spelling doaj.art-ec8b58301aca46a58732b7963996c17d2022-12-22T01:57:32ZengSpringerOpenInternational Journal of Corporate Social Responsibility2366-00662366-00742018-06-013111610.1186/s40991-018-0033-4Communicating Corporate Social Responsibility in the post mandate period: Evidence from IndiaNayan Mitra0Asif Akhtar1Ananda Das Gupta2Independent Developmental ConsultantAligarh Muslim UniversityIndian Institute of Plantation ManagementAbstract 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.http://link.springer.com/article/10.1186/s40991-018-0033-4India CSRCorporate social responsibilityCSR communicationMandated CSRSection 135Schedule VII
spellingShingle Nayan Mitra
Asif Akhtar
Ananda Das Gupta
Communicating Corporate Social Responsibility in the post mandate period: Evidence from India
International Journal of Corporate Social Responsibility
India CSR
Corporate social responsibility
CSR communication
Mandated CSR
Section 135
Schedule VII
title Communicating Corporate Social Responsibility in the post mandate period: Evidence from India
title_full Communicating Corporate Social Responsibility in the post mandate period: Evidence from India
title_fullStr Communicating Corporate Social Responsibility in the post mandate period: Evidence from India
title_full_unstemmed Communicating Corporate Social Responsibility in the post mandate period: Evidence from India
title_short Communicating Corporate Social Responsibility in the post mandate period: Evidence from India
title_sort communicating corporate social responsibility in the post mandate period evidence from india
topic India CSR
Corporate social responsibility
CSR communication
Mandated CSR
Section 135
Schedule VII
url http://link.springer.com/article/10.1186/s40991-018-0033-4
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