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RAVI SHANKAR GUPTA
AMIT RAJ
MBA
INSTITUTE OF ENGINEERING
&TECHNOLOGY,LUCKNOW
INTRODUCTION ABOUT CSR
 The term Corporate Social Responsibility or CSR has been
defined as under, but is not limited to: Projects or programs
with reference to activities that are specified in the
Schedule; or Projects or programs related to activities
undertaken by the Board in pursuance of recommendations
of the CSR Committee according to the declared CSR policy
subject to the condition that such policy covers subjects
explained in the Schedule
INTRODUCTION :
 A number of studies have manifested the benefits generated by
fulfilling social responsibilities. Positive brand image and reputation
can be created through corporate social activities. It is also an
innovative means for companies to enhance relationship with
customers.
 The purpose of this study is to show how CSR has been defined, what
dimensions of CSR has been empirically tested and what outcomes can
be yielded from fulfilling CSR based on the content analysis of existing
CSR literature.
OBJECTIVE :
To study the concept of Corporate Social
Responsibility (CSR) & sort out its dimensions.
RESEARCH METHODOLOGY
 The present study was exploratory research based on literature review
on Corporate Social responsibility. The research papers reviewed by
researchers were taken from different journals available offline and
online
WHAT TYPES OF COMPANY INVOLVED?
 Corporate Social Responsibility is required for all companies
viz. private limited company, limited company. The
Companies with net worth of Rs.500 crores or greater, or
with a turnover of Rs.1000 crores or greater, or with a net
profit of Rs. 5 crores or greater are necessary to constitute a
CSR committee.
CSR COMMITTEE AND POLICY
 All qualifying company required to have a CSR committee are
required to spend at least 2% of its average net profit for the
directly preceding 3 financial years on CSR activities.
Additionally, the qualifying company shall be necessitated to
comprise a committee (CSR Committee) of the Board of
Directors (Board) comprising of 3 or more directors. The CSR
Committee will prepare and recommend to the Board, a policy
which will specify the activities to be undertaken (CSR Policy);
advocate the amount of expenditure to be incurred on the
activities referred and monitor the CSR Policy related to the
company.
Activities permitted under Corporate Social
Responsibility (CSR)
 Eradicating extreme hunger and poverty
 Promotion of education
 Promoting gender equality and empowering women
 Reducing child mortality
 Improving maternal health
 Combating human immunodeficiency virus, acquired, immune
deficiency syndrome, malaria and other diseases
 Ensuring environmental sustainability
 Employment enhancing vocational skills, social business
projects
DIMENSIONS OF CSR
 Environmental
 Social
 Economic
 Stakeholder
 Voluntariness
CONCLUSION
 There are different argument in favour and against of CSR. Some favour
CSR activities whereas others are against as they argued that business aim
is to earn profit only.
 All qualifying company required to have a CSR committee are required
to spend at least 2% of its average net profit for the directly preceding 3
financial years on CSR activities.
 There are different dimensions of CSR namely social, economical,
stakeholder, environmental and voluntaries.
References
 Abdullah, M. H., & Rashid, N. R. N. A. (2012). The implementation of corporate social responsibility (CSR) programs and its impact on employee
organizational citizenship behaviour. International Journal of Business and Commerce, 2(1), 67-75.
 Basu, K., & Palazzo, G. (2008). Corporate social responsibility: A process model of sense making. Academy of management review, 33(1), 122-136.
 Dahlsrud, A. (2008). How corporate social responsibility is defined: an analysis of 37 definitions. Corporate social responsibility and environmental
management, 15(1), 1-13.
 Davis K, Blomstrom RL. Business and Society: Environment and Responsibility [M]. New York: McGraw-Hill 1975
 Hopkins, M. (2003). The planetary bargain: corporate social responsibility matters Earthscan Publications Ltd.
 Khoury, G., Rostami, J., & Turnbull, P. L. (1999). Corporate social responsibility: Turning words into action. Conference Board of Canada.
 Kotler, P. (1994). Marketing management, analysis, planning, implementation, and control, Philip Kotler.
 Matten, D., & Moon, J. (2008). “Implicit” and “explicit” CSR: A conceptual framework for a comparative understanding of corporate social
responsibility. Academy of management Review, 33(2), 404-424.
 Mohr, L. A. (1996). Corporate social responsibility: Competitive disadvantage or advantage. In Proceedings of the 1996 Marketing and Public Policy
Conference, edited by Ronald Paul Hill and Charles Ray Taylor, Chicago: American Marketing Association (Vol. 48, p. 49).
 Mohr, L. A., Webb, D. J., & Harris, K. E. (2001). Do consumers expect companies to be socially responsible? The impact of corporate social
responsibility on buying behaviour. Journal of Consumer affairs, 35(1), 45-72.
 Pivato, S., Misani, N., & Tencati, A. (2008). The impact of corporate social responsibility on consumer trust: the case of organic food. Business ethics:
A European review, 17(1), 3-12.
 Rong-Jia, S. U., & Xiao-Wen, J. I. E. (2015). Literature Review on Corporate Social Responsibility.
 Sen, S., & Bhattacharya, C. B. (2001). Does doing well always lead to doing better? Consumer reactions to corporate social responsibility. Journal of
marketing Research, 38(2), 225-243.
 Waddock, S. A., & Graves, S. B. (1997). The corporate social performance-financial performance link. Strategic management journal, 303-319.
 http://smallbusiness.chron.com/five-dimensions-corporate-social-responsibility-54700.html
 https://www.indiafilings.com/learn/corporate-social-responsibility-companies-act/
THANK YOU

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Ppt of csr

  • 1. RAVI SHANKAR GUPTA AMIT RAJ MBA INSTITUTE OF ENGINEERING &TECHNOLOGY,LUCKNOW
  • 2. INTRODUCTION ABOUT CSR  The term Corporate Social Responsibility or CSR has been defined as under, but is not limited to: Projects or programs with reference to activities that are specified in the Schedule; or Projects or programs related to activities undertaken by the Board in pursuance of recommendations of the CSR Committee according to the declared CSR policy subject to the condition that such policy covers subjects explained in the Schedule
  • 3. INTRODUCTION :  A number of studies have manifested the benefits generated by fulfilling social responsibilities. Positive brand image and reputation can be created through corporate social activities. It is also an innovative means for companies to enhance relationship with customers.  The purpose of this study is to show how CSR has been defined, what dimensions of CSR has been empirically tested and what outcomes can be yielded from fulfilling CSR based on the content analysis of existing CSR literature.
  • 4. OBJECTIVE : To study the concept of Corporate Social Responsibility (CSR) & sort out its dimensions.
  • 5. RESEARCH METHODOLOGY  The present study was exploratory research based on literature review on Corporate Social responsibility. The research papers reviewed by researchers were taken from different journals available offline and online
  • 6. WHAT TYPES OF COMPANY INVOLVED?  Corporate Social Responsibility is required for all companies viz. private limited company, limited company. The Companies with net worth of Rs.500 crores or greater, or with a turnover of Rs.1000 crores or greater, or with a net profit of Rs. 5 crores or greater are necessary to constitute a CSR committee.
  • 7. CSR COMMITTEE AND POLICY  All qualifying company required to have a CSR committee are required to spend at least 2% of its average net profit for the directly preceding 3 financial years on CSR activities. Additionally, the qualifying company shall be necessitated to comprise a committee (CSR Committee) of the Board of Directors (Board) comprising of 3 or more directors. The CSR Committee will prepare and recommend to the Board, a policy which will specify the activities to be undertaken (CSR Policy); advocate the amount of expenditure to be incurred on the activities referred and monitor the CSR Policy related to the company.
  • 8. Activities permitted under Corporate Social Responsibility (CSR)  Eradicating extreme hunger and poverty  Promotion of education  Promoting gender equality and empowering women  Reducing child mortality  Improving maternal health  Combating human immunodeficiency virus, acquired, immune deficiency syndrome, malaria and other diseases  Ensuring environmental sustainability  Employment enhancing vocational skills, social business projects
  • 9. DIMENSIONS OF CSR  Environmental  Social  Economic  Stakeholder  Voluntariness
  • 10. CONCLUSION  There are different argument in favour and against of CSR. Some favour CSR activities whereas others are against as they argued that business aim is to earn profit only.  All qualifying company required to have a CSR committee are required to spend at least 2% of its average net profit for the directly preceding 3 financial years on CSR activities.  There are different dimensions of CSR namely social, economical, stakeholder, environmental and voluntaries.
  • 11. References  Abdullah, M. H., & Rashid, N. R. N. A. (2012). The implementation of corporate social responsibility (CSR) programs and its impact on employee organizational citizenship behaviour. International Journal of Business and Commerce, 2(1), 67-75.  Basu, K., & Palazzo, G. (2008). Corporate social responsibility: A process model of sense making. Academy of management review, 33(1), 122-136.  Dahlsrud, A. (2008). How corporate social responsibility is defined: an analysis of 37 definitions. Corporate social responsibility and environmental management, 15(1), 1-13.  Davis K, Blomstrom RL. Business and Society: Environment and Responsibility [M]. New York: McGraw-Hill 1975  Hopkins, M. (2003). The planetary bargain: corporate social responsibility matters Earthscan Publications Ltd.  Khoury, G., Rostami, J., & Turnbull, P. L. (1999). Corporate social responsibility: Turning words into action. Conference Board of Canada.  Kotler, P. (1994). Marketing management, analysis, planning, implementation, and control, Philip Kotler.  Matten, D., & Moon, J. (2008). “Implicit” and “explicit” CSR: A conceptual framework for a comparative understanding of corporate social responsibility. Academy of management Review, 33(2), 404-424.  Mohr, L. A. (1996). Corporate social responsibility: Competitive disadvantage or advantage. In Proceedings of the 1996 Marketing and Public Policy Conference, edited by Ronald Paul Hill and Charles Ray Taylor, Chicago: American Marketing Association (Vol. 48, p. 49).  Mohr, L. A., Webb, D. J., & Harris, K. E. (2001). Do consumers expect companies to be socially responsible? The impact of corporate social responsibility on buying behaviour. Journal of Consumer affairs, 35(1), 45-72.  Pivato, S., Misani, N., & Tencati, A. (2008). The impact of corporate social responsibility on consumer trust: the case of organic food. Business ethics: A European review, 17(1), 3-12.  Rong-Jia, S. U., & Xiao-Wen, J. I. E. (2015). Literature Review on Corporate Social Responsibility.  Sen, S., & Bhattacharya, C. B. (2001). Does doing well always lead to doing better? Consumer reactions to corporate social responsibility. Journal of marketing Research, 38(2), 225-243.  Waddock, S. A., & Graves, S. B. (1997). The corporate social performance-financial performance link. Strategic management journal, 303-319.  http://smallbusiness.chron.com/five-dimensions-corporate-social-responsibility-54700.html  https://www.indiafilings.com/learn/corporate-social-responsibility-companies-act/