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IIMB Management Review

Journal of Indian Institute of Management Bangalore

IIM Bangalore offers Degree-Granting Programmes, a Diploma Programme, Certificate Programmes and Executive Education Programmes and specialised courses in areas such as entrepreneurship and public policy.

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About IIMB

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CSR Implementation and Compliance with the provisions of Sec 135 of Companies Act 2013: An Empirical investigation using data from 2014-15 to 2018-19

In 2013, India became the first country in the world to pass a law which mandated firms which meet a certain threshold of profitability or size to spend at least 2% of their average net profits for last three years on CSR activities (Gatti, Vishwanath, Seele, & Cottier, 2019; Jammulamadaka, 2018). Apart from the minimum spend requirement, the law identified some broad sectors or causes to which this money can be donated and specified detailed reporting requirements for the eligible firms. This mandatory CSR regime has drawn much attention amongst business scholars as well as researchers from other disciplines (Afsharipourt, 2011; Bird, Mukherjee, & Duppati, 2017; Deodhar, 2016; Dhanesh, 2014; Kansal, Joshi, Babu, & Sharma, 2018; Subramaniam, Kansal, & Babu, 2017; Wang, Tong, Takeuchi, & George, 2016). Our objective in this project is to leverage this unique institutional context and rich empirical setting and contribute to both management theory and practice. Next, we discuss relevant literature to motivate the descriptive and theoretical topics which we intend to tackle in this project.

Project Team
Dalhia Mani and Bibek Bhattacharya
Sponsor
IIM Bangalore
Select Project Type
Ongoing Projects
Project Status
Ongoing (Initiated in August 2020)
Funded Projects Functional Area
NSRCEL

CSR Implementation and Compliance with the provisions of Sec 135 of Companies Act 2013: An Empirical investigation using data from 2014-15 to 2018-19

Project Team: Dalhia Mani and Bibek Bhattacharya
Sponsor: IIM Bangalore
Project Status: Ongoing (Initiated in August 2020)
Area: NSRCEL
Abstract:

In 2013, India became the first country in the world to pass a law which mandated firms which meet a certain threshold of profitability or size to spend at least 2% of their average net profits for last three years on CSR activities (Gatti, Vishwanath, Seele, & Cottier, 2019; Jammulamadaka, 2018). Apart from the minimum spend requirement, the law identified some broad sectors or causes to which this money can be donated and specified detailed reporting requirements for the eligible firms. This mandatory CSR regime has drawn much attention amongst business scholars as well as researchers from other disciplines (Afsharipourt, 2011; Bird, Mukherjee, & Duppati, 2017; Deodhar, 2016; Dhanesh, 2014; Kansal, Joshi, Babu, & Sharma, 2018; Subramaniam, Kansal, & Babu, 2017; Wang, Tong, Takeuchi, & George, 2016). Our objective in this project is to leverage this unique institutional context and rich empirical setting and contribute to both management theory and practice. Next, we discuss relevant literature to motivate the descriptive and theoretical topics which we intend to tackle in this project.