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Examining the possibility of achieving inclusive growth in India through corporate social responsibility
Asian Journal of Business Ethics Pub Date : 2016-04-08 , DOI: 10.1007/s13520-016-0055-5
Upali Arijita Biswas , Suresh Garg , Archana Singh

The paper attempts to evaluate whether corporate social responsibility (CSR) can contribute towards achievement of inclusive growth in India. Using content analysis of annual reports belonging to 42 non-financial companies across 8 years (2004–2011), the study identifies company disclosures under areas that fall within the purview of both inclusive growth, as conceptualised by the Indian government and themes of CSR subject indices mentioned in corporate social disclosure literature. The study is unique in its attempt to address the relation between CSR and inclusiveness through a longitudinal analysis of 322 annual reports, in a timeframe when governmental intervention regarding CSR was negligible and the disclosures were primarily voluntary. The findings revealed that company CSR efforts are in congruence with some requirements for inclusive growth, like CSR activities in areas such as health, education, infrastructure, environment and energy and can contribute to the welfare of special interest groups such as women, children and backward sections. Apart from contributing to CSR literature in India, the paper will be of interest to corporations, government and other stakeholders of the CSR process.

中文翻译:

研究通过企业社会责任在印度实现包容性增长的可能性

本文试图评估企业社会责任(CSR)是否可以为实现印度的包容性增长做出贡献。通过对过去8年(2004-2011年)内42家非金融公司的年度报告进行内容分析,研究确定了印度政府和企业社会责任主题所定义的包容性增长范围内的公司信息披露企业社会披露文献中提到的索引。该研究的独特之处在于,它通过对322份年度报告进行纵向分析来解决CSR与包容性之间的关系,当时政府对CSR的干预可以忽略不计,而且披露主要是自愿的。调查结果表明,公司的企业社会责任努力符合包容性增长的一些要求,例如在健康,教育,基础设施,环境和能源等领域的企业社会责任活动,并且可以为妇女,儿童和落后群体等特殊利益群体的福利做出贡献。部分。除了为印度的CSR文献提供帮助外,本文还将对公司,政府和CSR流程的其他利益相关者感兴趣。
更新日期:2016-04-08
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