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Impact of CSR deliberation for sustainability and spending patterns by Indian companies

Manjunath S., Bharathi B. M.

Organizacja i Zarządzanie : kwartalnik naukowy

2018

nr 4

107--118

Corporate Social Responsibility and sustainability are two faces of a coin, CSR is an importance invisible activity all big business houses and corporate taking up for the betterment of the society and their own sustainability. CSR is applicable in a society for all business, but it is imperative in a developing country like India, where the availability of resources is limited for fulfilling the ever growing desires of the diversified society. CSR interventions have been making enduring changes in the lives of the underprivileged and making CSR a successful process. India is the first country in the world to have made CSR mandatory by constituting it in the Companies Act (VII Schedule) April 2014. As a result various CSR projects are carried out throughout the country. Now, the question is how do these business houses and corporate allocate their CSR funds, How do they spend their CSR funds, what are the bases on which these funds are devised and do they follow any strategic approaches in organizing these funds. This article emphasizes on answering the above questions through a conceptual research on the past studies and Governmental publications. Furthermore the study concludes with the implications of CSR in India and a model for organizing CSR which is used by companies is conferred.