企业社会责任利益相关者的制度化:对强制性制度下印度企业部门的分析

IF 1.7 Q2 ECONOMICS
Aparna Bhatia, Amandeep Dhawan
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引用次数: 0

摘要

本研究旨在分析印度企业部门在印度企业社会责任法规规定的各个发展项目下产生的强制性企业社会责任(CSR)支出的分配情况。设计/方法/途径以印度孟买证券交易所 500 强上市公司为大样本,计算了从 2014 年到 2015 年再到 2020-2021 年这七年期间强制性企业社会责任支出的专题分布情况。从抽样公司的年度报告中提取了花在每个特定利益相关者身上的资金,计算出每个发展项目下的平均支出。研究结果研究结果表明,印度公司在各个发展项目下的企业社会责任支出分布不平衡。一些项目,如 "教育"、"医疗保健"、"发展项目"、"就业 "和 "环境",吸引了更多的企业社会责任捐款,而其他一些同样重要的项目,如 "艺术与文化"、"体育"、"武装部队 "和 "技术孵化器",在所有评估年份中获得的捐款相对要少得多。然而,在 COVID 期间,印度公司积极主动地为抗击病毒做出了贡献,以至于 "COVID-19 救济 "在所有发展指标中获得了历史最高的贡献。为确保国家的均衡发展,在强制企业社会责任时代的所有年份中,对不同发展领域的贡献不成比例,这要求对企业事务部(MOCA)发布的企业社会责任指南进行进一步评估。 原创性/价值本研究通过全面分析印度企业事务部规定的强制企业社会责任资金在不同发展领域的部署情况,为企业社会责任文献提供了重要的新见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Institutionalisation of CSR stakeholders: an analysis of the Indian corporate sector in the mandatory regime

Purpose

This study aims to analyse the deployment of mandatory corporate social responsibility (CSR) expenditure incurred by Indian corporate sector, under various development heads as specified by CSR statutes in India.

Design/methodology/approach

The thematic distribution of mandatory CSR expenditure is calculated on a large sample of top 500 Bombay Stock Exchange-listed companies in India over a time span of seven years from 2014 to 2015 till 2020–2021. The money spent on each of the specified stakeholders is extracted from the annual reports of the sampled companies to calculate the average expenditure under each of the development heads.

Findings

The findings indicate that the distribution of CSR expenditure by Indian companies into various development heads is unbalanced. Some of the heads such as “Education”, “Healthcare”, “Development Projects”, “Employment” and “Environment” attract more CSR contributions, whereas some other equally important heads such as “Art & Culture”, “Sports”, “Armed Forces” and “Technology Incubators” have comparatively received much less contributions in all the years of assessment. However, during the times of COVID, Indian companies proactively contributed to combat the virus so much so that “COVID-19 Relief” received all-time high contributions among all the development indicators.

Practical implications

The institutionalised back up has replaced the randomness in stakeholders’ approach followed by Indian companies. To ensure the balanced development of the country, the disproportionate contribution into various development heads in all the years of mandatory CSR era calls for further assessment of CSR guidelines issued by the Ministry of Corporate Affairs (MOCA).

Originality/value

This study gives significantly novel insights into the CSR literature by comprehensively analysing the deployment of mandatory CSR funds into various development heads as specified by MOCA in India.

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来源期刊
CiteScore
4.40
自引率
11.10%
发文量
67
期刊介绍: The International Journal of Ethics and Systems (formerly named Humanomics, the International Journal of Systems and Ethics) is a multidisciplinary journal publishing peer review research on issues of ethics and morality affecting socio-scientific systems in epistemological perspectives. The journal covers diverse areas of a socio-scientific nature. The focus is on disseminating the theory and practice of morality and ethics as a system-oriented study defined by inter-causality between critical variables of given problems.
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