By Saumitra N. Bhaduri, Ekta Selarka
The publication explores the theoretical and empirical matters when it comes to the interplay among company governance and company social accountability (CSR) actions undertaken by means of Indian businesses. It provides a hugely designated view at the evolution of CSR and its nexus with company governance. this can be really well timed within the context of the hot Indian businesses Act 2013, which mandates company social accountability and revises the easiest corporate-governance practices for giant businesses. The findings of this examine are designated in drawing from a unified framework of Indian company governance constitution and company engagement in CSR. The book’s scope is either educational and sensible; the examine technique built and applied comes in handy for researchers, whereas the consequences and the choice of variables supply worthwhile info for practitioners and stakeholders. eventually, even though it specializes in huge Indian businesses, the findings is also utilized to analyze on different rising economies.
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Additional info for Corporate Governance and Corporate Social Responsibility of Indian Companies
2 Global Principles and Guidelines on Corporate Social Responsibility • • • • 37 Community involvement and development, The integration of disabled persons, and Consumer interests, including privacy, are also part of the CSR agenda and The promotion of social and environmental responsibility through the supplychain, and the disclosure of non-financial information, are recognised as important cross-cutting issues. 3 Accounting Standards on Corporate Social Responsibility This section highlights the accounting standards that enable organizations to become accountable, responsible and sustainable.
The three essential components of this framework are AA1000 accountability principles standard (AA1000 APS), AA1000 assurance standard (AA1000AS) and The AA1000 Stakeholder Engagement (AA1000SE). AA1000 APS provides an organisation with an internationally accepted freely available set of principles to frame and structure the way in which they understand, govern administer, implement, evaluate and communicate their accountability. AA1000 assurance standard (AA1000AS) provides a methodology for practitioners to evaluate the nature and extent to which an organisation adheres to the Accountability Principles AA1000APS.
4 Comprehensive Review of Surveys … 27 non-European countries like India resulted in 62 % a much higher compared with European and Non-European countries. Similarly Cone Communications 2013 survey revealed that Just as consumers want companies to change, they also feel personally accountable for making responsible purchasing decisions. A mere 13 % feels they do not play any role in addressing social and environmental issues through their purchases, while one-infive (21 %) consumers not only proactively seek out products and services they feel are responsible every time they shop, but also encourage others to do the same.