印度的企业社会责任:从企业慈善到治理授权的历程

Q3 Business, Management and Accounting

Indian Journal of Corporate Governance Pub Date : 2017-11-27 DOI:10.1177/0974686217735924

K. R. Pillai

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引用次数: 7

摘要

摘要商业是社会的义务，因为它在社会生态系统中蓬勃发展。对社会负责、道德正直和环境可持续的商业解决方案将在空间和时间上持续存在。政府将企业社会责任（CSR）纳入核心商业议程的举措承认了在一个国家促进社会责任商业的政策参与。本文是一项针对具体国家的研究的结果，该研究从历史的角度考察了印度的企业社会责任授权，尤其是2013年《公司法》的领域。这项研究的方法是案头研究。该研究观察到，印度最近在这方面的任务是通过内部化和制度化的过程，使企业社会责任参与与企业绩效保持一致。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Corporate Social Responsibility in India: A Journey from Corporate Philanthropy to Governance Mandate

Abstract Business is obligatory to society as it flourishes in the very social eco-system. Socially responsible, ethically upright and environmentally sustainable business solutions will endure spatially and temporally. The governmental initiatives to put corporate social responsibility (CSR) in the core business agenda acknowledge the policy engagement in promoting socially responsible business in a country. The present article is the outcome of a country-specific study examining the CSR mandates in a historical perspective in India in general and the domain of Companies Act 2013 in particular. The approach of the study is desk research. The study has observed that the recent mandate of India in this regard is to align the CSR engagements with corporate performance through a process of internalisation and institutionalisation.

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来源期刊

Indian Journal of Corporate Governance Business, Management and Accounting-Business and International Management

CiteScore

2.00

自引率

0.00%

发文量

期刊介绍： Indian Journal of Corporate Governance is a bi-annual refereed journal that provides a forum for discussions and exchanging views on a wide range of corporate governance issues ranging from board practices, independent directors, whistle blower policies and shareholder activism on one hand to media’s role in corporate governance, corporate social responsibility and sustainability reporting on the other. It comprises of research articles, concept papers, case studies and reports providing a blend of theory and practices of corporate governance globally to cater to the interests of practitioners, academics, researchers and policy makers.