A STUDY OF TRENDS IN CSR INITIATIVES OF INDIAN COMPANIES
Author(s):
Subramani K, Dr.Shareena P
Keywords:
CSR Initiatives, Models of CSR, Trends in CSR
Abstract
The Companies Act, 2013 has introduced the idea of CSR to the forefront and through its disclose-or-explain mandate, is promoting greater transparency and disclosure. Schedule VII of the Act, which lists out the CSR activities, suggests communities to be the focal point. On the other hand, by discussing a company’s relationship to its stakeholders and integrating CSR into its core operations, the draft rules suggested that CSR needs to go beyond communities and beyond the concept of philanthropy. It is interesting to observe the ways in which this has translated into action at the ground level, and how the understanding of CSR has undergone a change in the past five years since the implementation of the new Act. This study capitulates the entire gamut of CSR activities in India from its inception to the current trends in the initiatives of Indian Companies.
Article Details
Unique Paper ID: 152980

Publication Volume & Issue: Volume 8, Issue 5

Page(s): 185 - 189
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