An Empirical Study on the Impact of the Corporate Social Responsibility of the Indian Corporate Sectors

• 영문명: An Empirical Study on the Impact of the Corporate Social Responsibility of the Indian Corporate Sectors
• 발행기관: 세종대학교 경제통합연구소
• 저자명: Santanu Kumar Das Manas Pandey
• 간행물 정보: 『Journal of Economic Integration』제37권 제4호, 790~808쪽, 전체 19쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2022.12.01

영문 초록

India, has traditionally been involved in various corporate socially responsible (CSR) activities. This paper presents an empirical analysis of CSR activities of some selected public and private organization in India. The key objective of this analysis is to review the companies' CSR investment in sustainability, disclosure, governance, and CSR stakeholders. The Hypotheses development explains the positive significant relationship between CSR and firm performance. Then the methodology section explains sample selection and data source. Using these data, the CSR practices in selected public and private companies are evaluated based on the Global Reporting Initiative guidelines, and a comparative study of the impact of CSR practices on companies' profitability is conducted. The study also focuses on how CSR influences these companies' gross margins, as well as the correlation between environmental concerns and return on investment. The result of this study are appropriate for India's present scenario demonstrating that all companies are conducting CSR operations, but there is a substantial difference in the CSR disclosure practices of the selected firms. The private companies in India invests more in CSR but spend less on the environmental aspects whereas the public companies invest less in CSR but almost spend their entire CSR expenditure on the social and environmental aspects.

목차

I. Introduction

II. Literature Review

III. Methodology

IV. Result and Discussion

V. Conclusion

References

키워드

Indian corporate sectors FMCG companies corporate social responsibility management economics