Communicating Corporate Social Responsibility in the post mandate period: Evidence from India

被引:0
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作者
Nayan Mitra
Asif Akhtar
Ananda Das Gupta
机构
[1] Independent Developmental Consultant,
[2] Aligarh Muslim University,undefined
[3] Indian Institute of Plantation Management,undefined
关键词
India CSR; Corporate social responsibility; CSR communication; Mandated CSR; Section 135; Schedule VII; India; Empirical study; CSR mediator; Firm performance; Emerging economies; Intangible benefits; Reputation; Image;
D O I
10.1186/s40991-018-0033-4
中图分类号
学科分类号
摘要
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 (here, under the Section 135 and Schedule VII of the Companies Act, 2013) also became a new area for knowledge creation.
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