2018
DOI: 10.1186/s40991-018-0033-4
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Communicating Corporate Social Responsibility in the post mandate period: Evidence from India

Abstract: The concept of Corporate Social Responsibility (CSR) underwent a overhaul in India for certain large, stable companies post the passing of the Companies Act, 2013. It transited from being a voluntary, sporadic exercise to mandated, objective, structured, transparent and accountable compliance -not only to the Government, but also to the other stakeholders and most importantly, to the Companies themselves. As a result, Corporate Communication on CSR became extremely relevant. Moreover, study of mandated CSR (he… Show more

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Cited by 21 publications
(24 citation statements)
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References 51 publications
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“…As the MVP had been started in 2011 without Bayer CropScience's strategic core business, it was possible to make it subject to section 135 of the 2013 Indian Companies Act. This regulation requires large companies operating in India to spend at least 2% of their average pretax net profit over the three preceding financial years on CSR activities (Gatti et al 2018;Mitra et al 2018;Osuji and Obibuako 2016, p. 342). Projects supporting the company's business objectives do not qualify as relevant CSR activities ("Non-Strategic CSR restriction").…”
Section: Bayer Crop Science Mvp: Background and Goalsmentioning
confidence: 99%
“…As the MVP had been started in 2011 without Bayer CropScience's strategic core business, it was possible to make it subject to section 135 of the 2013 Indian Companies Act. This regulation requires large companies operating in India to spend at least 2% of their average pretax net profit over the three preceding financial years on CSR activities (Gatti et al 2018;Mitra et al 2018;Osuji and Obibuako 2016, p. 342). Projects supporting the company's business objectives do not qualify as relevant CSR activities ("Non-Strategic CSR restriction").…”
Section: Bayer Crop Science Mvp: Background and Goalsmentioning
confidence: 99%
“…India, on the other hand, came into the limelight in the area of CSR with its recently amended Companies Act of 2013 that has mandated the CSR reporting for their large, stable companies having a net worth of (Indian Rupee) INR 5 billion or more, or a turnover of INR 10 billion or more, or a net profit of INR 50 million or more during any financial year. This has transited CSR from a philanthropic and/ or voluntary perspective to a more structured, objective and measurable format for these Corporations (Mitra, Akhtar, & Gupta, 2018). This Act is slated to affect over 16,300 companies with an estimated flow of approximately INR 200 billion annually into the economy every year; thus shaking the foundation of business and society at the same time, affecting the country at a multi-stakeholder level (Mitra & Schmidpeter, 2017).…”
Section: Introductionmentioning
confidence: 99%
“…This research also recommends that the community needs to understand their role in collaboration with companies to create sustainable lives, one of which is through dialogic communication. Furthermore, previous research conducted by [6] CSR Communication objectives is important, hence, indicating desired audience outcomes; e.g. raising awareness, awareness, participation and / or changes in individual behavior.…”
Section: Introductionmentioning
confidence: 99%