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Trends and Patterns of Corporate Social Responsibility Expenditure: A Study of Manufacturing Firms in India

Author

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  • P. Kavitha
Abstract
This paper analysed the trends and pattern of Corporate Social Responsibility (CSR) expenditure of manufacturing firms in India in both voluntary and mandatory period. For the analysis, this study used CMIE Prowess IQ database and data from the Ministry of Corporate Affairs. The period of study is from 2000 -2015. The paper defined CSR as a company’s engagement in social activities outside the firm which may benefit, direct and indirect, stakeholders of the firm. The result shows that there is an increase in CSR expenditure of manufacturing firms; this increase was more visible after the enactment of the Companies Act 2013.

Suggested Citation

  • P. Kavitha, 2019. "Trends and Patterns of Corporate Social Responsibility Expenditure: A Study of Manufacturing Firms in India," Working Papers id:12995, eSocialSciences.
    • Handle: RePEc:ess:wpaper:id:12995
    Note: Institutional Papers
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    References listed on IDEAS

    as
    1. Desai, Naman & Pingali, Viswanath & Tripathy, Arindam, 2015. "Is 2% the Solution? Experimental Evidence on the New CSR Rule in India," IIMA Working Papers WP2015-03-09, Indian Institute of Management Ahmedabad, Research and Publication Department.
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    7. Deodhar, Satish Y., 2015. "India’s Mandatory CSR, Process of Compliance and Channels of Spending," IIMA Working Papers WP2015-05-01, Indian Institute of Management Ahmedabad, Research and Publication Department.
    8. Jayati Sarkar & Subrata Sarkar, 2015. "Corporate Social Responsibility in India—An Effort to Bridge the Welfare Gap," Review of Market Integration, India Development Foundation, vol. 7(1), pages 1-36, April.
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