A study of corporate social responsibility practices of the top Bombay Stock Exchange 500 companies in India and their alignment with the Sustainable Development Goals

Journal article

Poddar, Anushree, Narula, Sapna A. and Zutshi, Ambika. (2019). A study of corporate social responsibility practices of the top Bombay Stock Exchange 500 companies in India and their alignment with the Sustainable Development Goals. Corporate Social Responsibility and Environmental Management. 26(6), pp. 1184-1205. https://doi.org/10.1002/csr.1741
AuthorsPoddar, Anushree, Narula, Sapna A. and Zutshi, Ambika
Abstract

This paper highlights the organic link that exists between the corporate social responsibility (CSR) activities undertaken by the Indian corporate sector and their alignment with the Sustainable Development Goals (SDGs) from 2014–2016; the period after mandatory CSR came into existence as per Indian Companies Act. In this study, we identify critical areas pertaining to SDG goals neglected by corporate sector as far as CSR investments are concerned. We find that more CSR investments must be drawn towards climate change, biodiversity, Sustainable consumption and production, marine life and conserving flora and fauna. The sectoral analysis reveals that the companies falling under sectors that have a higher environmental footprint and impact are more concerned about taking up initiatives through CSR. The geographic analysis revealed that efforts need to be made to increase CSR expenditure in seven north‐eastern states, Jammu and Kashmir, and Union Territories. This paper recommends that the system needs to be further reviewed in light of the current observations.

KeywordsBombay Stock Exchange; corporate social responsibility; developing countries; India; Section 13— Companies Act, 2013; Sustainable Development Goals
Year01 Jan 2019
JournalCorporate Social Responsibility and Environmental Management
Journal citation26 (6), pp. 1184-1205
PublisherJohn Wiley and Sons Ltd (UK)
ISSN1535-3958
Digital Object Identifier (DOI)https://doi.org/10.1002/csr.1741
Web address (URL)https://onlinelibrary.wiley.com/doi/10.1002/csr.1741
Open accessPublished as non-open access
Research or scholarlyResearch
Page range1184-1205
Publisher's version
License
All rights reserved
File Access Level
Controlled
Output statusPublished
Publication dates
Online14 Mar 2019
Publication process dates
Accepted16 Feb 2019
Deposited22 Jul 2024
Additional information

© 2019 John Wiley & Sons, Ltd and ERP Environment

Place of publicationUnited Kingdom
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