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The Corporate Social Responsibility Act in India: An Early Assessment

Author

Listed:
  • Sangeeta Bansal
  • Madhu Khanna
  • Sonakshi Jain

Abstract

This paper aims at providing an early assessment of the response by firms to this Act. It examines the extent to which the CSR Act has led firms to comply and increase the share of profits being spent on CSR and the extent to which implementation of the CSR Act over the financial year 2014-2015 has contributed additional funds towards the social development of the country. The analysis is based on firm level data set of firms all over India over the years 2010-2015.

Suggested Citation

  • Sangeeta Bansal & Madhu Khanna & Sonakshi Jain, 2017. "The Corporate Social Responsibility Act in India: An Early Assessment," Working Papers id:11922, eSocialSciences.
    • Handle: RePEc:ess:wpaper:id:11922
    Note: Institutional Papers
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    References listed on IDEAS

    as
    1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
    2. Nakamura, Masao & Takahashi, Takuya & Vertinsky, Ilan, 2001. "Why Japanese Firms Choose to Certify: A Study of Managerial Responses to Environmental Issues," Journal of Environmental Economics and Management, Elsevier, vol. 42(1), pages 23-52, July.
    3. Dietrich H. Earnhart & Madhu Khanna & Thomas P. Lyon, 2014. "Corporate Environmental Strategies in Emerging Economies," Review of Environmental Economics and Policy, Association of Environmental and Resource Economists, vol. 8(2), pages 164-185.
    4. Kozo Horiuchi & Masao Nakamura, 2001. "Environmental Issues and Japanese Firms," Palgrave Macmillan Books, in: Masao Nakamura (ed.), The Japanese Business and Economic System, chapter 13, pages 364-384, Palgrave Macmillan.
    5. Bansal, Sangeeta & Gangopadhyay, Shubhashis, 2003. "Tax/subsidy policies in the presence of environmentally aware consumers," Journal of Environmental Economics and Management, Elsevier, vol. 45(2, Supple), pages 333-355, March.
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    Cited by:

    1. Bansal, Sangeeta & Khanna, Madhu & Sydlowski, Joseph, 2021. "Incentives for corporate social responsibility in India: Mandate, peer pressure and crowding-out effects," Journal of Environmental Economics and Management, Elsevier, vol. 105(C).
    2. Sudipta Bose & Amitav Saha & Indra Abeysekera, 2020. "The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions," Abacus, Accounting Foundation, University of Sydney, vol. 56(4), pages 455-494, December.
    3. Sarangi, Gopal Krishna, 2021. "Resurgence of ESG Investments in India: Toward a Sustainable Economy," ADBI Working Papers 1284, Asian Development Bank Institute.

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