企业社会责任合法化会让企业参与福利活动吗

IF 3.1 Q2 BUSINESS
Sajith Narayanan, Guru Ashish Singh
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引用次数: 3

摘要

本研究的目的是探讨国家对企业社会责任(CSR)支出的监管对公司行为的作用和影响,并检验强制性的企业社会责任是否会鼓励企业参与社会福利项目。此外,作者还调查了这些企业社会责任支出是否能使印度实现2030年可持续发展目标(SDGs)。设计/方法/方法研究了2014 - 2015财年至2019 - 2020财年印度22,531家合格公司的政府存储库中的企业社会责任支出数据。根据2013年《公司法》附表七的发展领域,CSR支出进一步分类,并与可持续发展目标进行映射,以查看公司优先考虑哪些目标。发现社会责任支出从2014-2015年的1006.6亿卢比增加到2019-2020年的2468.9亿卢比。公司将企业社会责任支出优先用于教育,其次是保健和农村发展。从2014-2015年到2019-2020年,支出超过规定支出的公司数量增加了约75%。然而,法律的“遵守或解释”方法导致了大部分公司在企业社会责任上的支出为零。企业普遍将企业社会责任资金转移到指定基金,而不是用于能力建设,以灌输社会责任文化。原创性/价值本研究提供了强制性企业社会责任支出对福利活动和可持续发展目标影响的证据。与以往的研究不同,本研究的结果是基于企业社会责任支出,而不是自愿的企业社会责任得分。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Will legalizing corporate social responsibility get businesses to participate in welfare activities – the case of India
Purpose The purpose of this study is to investigate the role and impact of state regulation of corporate social responsibility (CSR) spending on company actions and to examine whether making mandatory CSR encourages businesses to engage in social welfare projects. Additionally, the authors also investigate whether these CSR expenditures can enable India to meet the Sustainable Development Goals (SDGs) 2030. Design/methodology/approach CSR expenditure data from the government repository of 22,531 eligible companies in India were studied from FY2014–2015 to FY2019–2020. CSR spending is further classified according to development areas of Schedule VII of the Companies Act, 2013, and mapped with the SDGs to see which ones the corporations have prioritized. Findings CSR spending increased from INR 10,066 crore in 2014–2015 to INR 24,689 crore in 2019–2020. Companies have prioritized CSR expenditure on education, followed by health care and rural development. The number of companies spending more than the mandated expenditure increased by around 75% from 2014–2015 to 2019–2020. However, the “comply or explain” approach of the law has led to a major number of companies spending zero on CSR. Companies have generally concentrated on moving CSR funds to designated funds rather than using them for capacity development to instill social responsibility culture. Originality/value This study provides evidence of the impact of mandatory CSR expenditure on welfare activities and SDGs. Unlike previous research, the results of this study are based on CSR expenditures rather than voluntary CSR scores.
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来源期刊
CiteScore
5.60
自引率
18.80%
发文量
35
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