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  • Research Design - CSR - 11

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    Ravi Kumar
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    The document discusses several studies on corporate social responsibility (CSR) spending and initiatives in India. It summarizes seven studies that examined: 1) the type of CSR spending that most enhances firm value; 2) the pattern of CSR spending and fulfillment of the 2% minimum spending requirement over two years for 30 companies; 3) CSR activities of 10 IT companies categorized into health, education, community development, and environment; 4) findings that companies prioritize environment over community development; 5) how CSR has become fundamental to business in India and received more management attention from large companies; and 6) Indian CSR policies and examples of initiatives by large companies and small/medium enterprises.

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    Research Design - CSR -11

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    The document discusses several studies on corporate social responsibility (CSR) spending and initiatives in India. It summarizes seven studies that examined: 1) the type of CSR spending that most enhances firm value; 2) the pattern of CSR spending and fulfillment of the 2% minimum spending requirement over two years for 30 companies; 3) CSR activities of 10 IT companies categorized into health, education, community development, and environment; 4) findings that companies prioritize environment over community development; 5) how CSR has become fundamental to business in India and received more management attention from large companies; and 6) Indian CSR policies and examples of initiatives by large companies and small/medium enterprises.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    5 views1 page

    Research Design - CSR - 11

    Uploaded by

    Ravi Kumar
    The document discusses several studies on corporate social responsibility (CSR) spending and initiatives in India. It summarizes seven studies that examined: 1) the type of CSR spending that most enhances firm value; 2) the pattern of CSR spending and fulfillment of the 2% minimum spending requirement over two years for 30 companies; 3) CSR activities of 10 IT companies categorized into health, education, community development, and environment; 4) findings that companies prioritize environment over community development; 5) how CSR has become fundamental to business in India and received more management attention from large companies; and 6) Indian CSR policies and examples of initiatives by large companies and small/medium enterprises.

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    © All Rights Reserved
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    of 1

    on the type of CSR spending that matters for enhancing firm value,

    and this could be a direction for further work in this area


    CSR has come a long way in India. From responsive practices to
    sustainable initiatives, organizations have clearly demonstrated
    4. Hamid, Singh, their inability to make a significant difference in the community
    & Abdullah,
    and improve the overall quality of life. Changing a business
    (2017)
    scenario, liberalization, and globalization, ethical consumerism is
    adding heat to the concept of CSR.
    Examined the pattern of CSR spending of 30 companies on CSR
    activities for years 2014 -15 and 2015-16 and their CSR initiatives.

    Rajender The comparative studied of two financial years 2014 -15 and 2015-
    Kumar & 16 reveals that the first two years of the Companies Act 2013
    5.
    Upasana
    Dhanda (2017) showed a drastic increase in the CSR spending of the companies
    but surprisingly 18 companies and 13 companies failed to fulfil the
    minimum requirement of 2% in 2014-15 and 2015-16 respectively.
    Study was focused on the actual theoretical framework of CSR
    activities happening in the select IT companies. CSR activities of
    the selected ten companies are categorized in four major areas as
    Health, Education, community Development and Environment.
    Silpa G, D.V
    Research revealed that all the companies giving importance to
    Ramana,
    6.
    Narayana T implement many activities in the area of environment and the least
    Reddy (2017)
    preference is given to the areas concerning community
    development. It was suggested that companies can implement more
    activities in the area of community development where they can
    help in improving the locality in which they operate.
    Has stated that today in India, CSR has become a fundamental
    business practice and has achieved much attention from the
    management of large scale business/corporate organizations. The
    authors have explained the concept of CSR and analyze the
    7. Shyam (2016)
    development of CSR in the Indian context. Through the study, the
    author has also discussed the policies governing in India and the
    cases of CSR initiatives by Indian organizations including small
    and medium scale enterprises role in CSR.

    11 | P a g e

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