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研究生： 納 漢
Syed Nabhan
論文名稱： 論企業社會責任的強制性 ： 印度視角
Mandated Corporate Social Responsibility: An Indian Perspective
指導教授： 蔡昌憲
Tsai, Chang-Hsien
口試委員: 林勤富
Lin, Ching-Fu
黃朝琮
Huang, Chao-Tsung
學位類別： 碩士
Master
系所名稱： 科技管理學院 - 國際專業管理碩士班
International Master of Business Administration(IMBA)
論文出版年： 2022
畢業學年度： 110
語文別： 英文
論文頁數： 63
中文關鍵詞： 企業社會責任 、強制的 、公司法，2013 年；印度 、效力 、動機 、挑戰
外文關鍵詞： Corporate Social Responsibility, Mandated, Companies Act, 2013; India, CSR Effectiveness, Motivations, Challenges
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    Abstract:

    In recent years we have seen great interest among researchers on Corporate social
    responsibility, as a result it garbed increased notice as a means for sustainable
    development. India is the first country to legally mandate specific spends on CSR for
    all the corporate firms based on the profit, or income, or net worth criteria following an
    amendment to the Companies Act, 2013 in April 2014. The Act also stipulates the
    activities and areas that would be eligible for the said purpose. My thesis sheds light on
    the subtleties of section 135 of India’s Companies Act, 2013 which relates to CSR and
    explains the criteria for the companies to contribute two percent of their average net
    profit in the past three years. In case of violation by firms for failing to contribute the
    mandated amount, the board requires them to provide the reasons and basis to validate
    their stance. This thesis also aims to analyze the impact that the mandatory CSR
    regulation may have on companies CSR Spending. Analysis of the CSR scenarios in
    India prior to and post 2013, the year in which legislation was passed. I have further
    discussed the drivers and barriers to CSR spending. Primary data collection through
    brief interview with the expert and collection of data from the surveys and databases
    such as Companies Act of 2013, Ministry of corporate affairs websites, National CSR
    portal, and the Indian Institute of corporate affairs. Using above-mentioned approaches,
    I have reached a conclusion that there is a significant increase in CSR activity among
    the firms affected by Section-135.

    Keywords: Corporate Social Responsibility, Companies Act, 2013; India, Mandatory
    CSR, CSR Effectiveness, Covid-19, Motivations, Challenges.

    Contents Abstract Acknowledgement Chapter 1: Background...................................................................................................................1 1.1 Introduction ................................................................................................................................1 1.2 Evolution of CSR.........................................................................................................................2 1.3 Regulations of mandated CSR in India .............................................................................4 1.4 Parliamentary discussion on the bill ................................................................................11 1.5 The problematic angle of CSR legislation ......................................................................12 1.6 Research Questions.................................................................................................................15 1.7 Research Methods ..................................................................................................................15 1.8 Roadmap ....................................................................................................................................15 Chapter 2: Literature Review………...………………………………………….................................…17 2.1 Definition of CSR......................................................................................................................19 2.2 Different Theories …………......................................................................................................20 2.2.1 Modernist view on social responsibility……………………………………...................….20 2.2.2 The Stakeholder Theory of CSR……………………………………………….........................22 2.3 Carroll's pyramid of CSR ......................................................................................................23 Chapter 3: Effectiveness of Mandated CSR….......................................................................30 3.1 Impact of Section-135 on CSR expenditure..................................................................30 3.2 Firms explanations for not expending on CSR activities..........................................34 3.3 Top ten firms CSR contributions........................................................................................35 3.4 Sector-wise CSR spending’s in India.............................................................................37 3.5 State-wise CSR expenditure in India................................................................................39 Chapter 4: Mandated CSR: Motivations and challenges.................................................41 4.1 Drivers of CSR ..........................................................................................................................41 4.1.1 Supporting internal market.............................................................................................41 4.1.2 Setting up good image of the firm...............................................................................42 4.1.3 Global expansion through CSR .....................................................................................42 4.2 Barriers of CSR .........................................................................................................................43 4.2.1 Unwillingness of top leadership.....................................................................................43 4.2.2 Shifting the culture of the organization to incorporate CSR...............................44 4.2.3 Strengthening CSR capability......................................................................................... 44 Chapter 5: Findings / Results......................................................................................................46 Chapter 6: Conclusions.................................................................................................................53 References………………………………………………………………….......................................………...57

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