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Mandatory Corporate Social Responsibility and After That?: An Analysis From India
Abstract
India became the first country in the world to have a mandatory CSR contribution legislation in 2014. This mandate every qualifying company must spend at least 2% of its average net profit on CSR activities. This chapter analyses these following aspects of CSR. First, it describes Sustainable Development, CSR, and its relevance across the world. Second, it explores the prevailing CSR models and models used in India. Third, it discusses the importance of CSR in India, mandatory CSR, and its provisions. Fourth, it analyses the response of Indian corporates on SDGs in terms of their contribution. Fifth, it analyses existing Socially Responsible Investing strategies in India and their scope. Finally, it analyses the current scenario after mandatory CSR, considering the CSR contributions from different corporates. Such discussion is essential for a country like India, an emerging economy with diverse groups with non-aligned social, cultural, economic, and environmental backgrounds.
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