The CSR Practices of a Mining PSU: Implementation Challenges

Sharma, Tanuja; Ray, Rupamanjari Sinha; Agarwal, Madhushree Nanda; Tapasvi, S.K.

doi:10.1007/978-3-030-24444-6_7

Cited by 1 publication

(2 citation statements)

References 6 publications

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“…Corporates are natural participants as the legislation has direct implications on their practices. These implications are percolated down to NGOs because they implement a majority of CSR projects, which make them a key participant (Jayaraman et al , 2018; Sharma et al , 2020). The NGO partners are the immediate stakeholders to experience the impact of changes in CSR practices, such as funding, due diligence, program design, implementation, monitoring and so on.…”

Section: Methodsmentioning

confidence: 99%

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Changing CSR practices of corporates – a study of institutionalization of mandated corporate social responsibility in India

Bihari

Shajahan

2023

IJLMA

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Purpose Globally, corporate social responsibility (CSR) has been a voluntary practice, but faced serious limitations in its institutionalization. Resultantly, India, through the Companies Act, 2013, mandates corporates to change voluntary and ad hoc CSR practices into strategic and systematic projects. This paper aims to explore the changes brought in CSR practices by corporates under the influence of CSR law. The goal is to fill the literature gap on qualitative changes brought in CSR practices by the mandate. Design/methodology/approach This qualitative study used purposive sampling and conducted in-depth interviews of corporate officials, nongovernmental organization (NGO) officials and academicians. The findings are discussed with the theoretical framework of institutional isomorphism. Findings This paper presents changes in CSR practices in six themes: ad hoc to project-mode program designing and planning, stricter due diligence of NGOs, multi-stakeholder implementation of impact-driven projects, strict monitoring mechanisms, higher funding and rigorous reporting. These changes contribute to an understanding of the shift from voluntary to mandatory CSR in India, institutionalized through a mix of normative, coercive and mimetic pressures. Practical implications Indian corporates can adopt the systematic practices in their CSR programmatic cycle, as presented in this study. NGOs would gain insights into newer requirements of corporates to design effective collaborations. Future studies can be conducted to describe the extent of institutionalization of CSR practices in India. Originality/value This paper creates knowledge for multiple stakeholders of CSR in India and other developing countries by presenting changes brought in CSR practices by a legal mandate in comparison to voluntary CSR.

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Section: Methodsmentioning

confidence: 99%

“…Similarly, the academicians were engaged in this study because they guide corporate CSR. Academicians were formally involved to bring in a synergy in CSR sector since 2009 (Sharma et al , 2020).…”

Section: Methodsmentioning

confidence: 99%

Changing CSR practices of corporates – a study of institutionalization of mandated corporate social responsibility in India

Bihari

Shajahan

2023

IJLMA

View full text Add to dashboard Cite

show abstract

The CSR Practices of a Mining PSU: Implementation Challenges

Cited by 1 publication

References 6 publications

Changing CSR practices of corporates – a study of institutionalization of mandated corporate social responsibility in India

Changing CSR practices of corporates – a study of institutionalization of mandated corporate social responsibility in India

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