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Journal of Economic Integration 2022 December;37(4) :790-808.
An Empirical Study on the Impact of the Corporate Social Responsibility of the Indian Corporate Sectors

Santanu Kumar Das 1 and Manas Pandey 1

1Department of Business Economics, Faculty of Management Studies, Veer Bahadur Singh Purvanchal University, India
Corresponding Author: Santanu Kumar Das ,Email:
Copyright ©2022 Journal of Economic Integration
India, has traditionally been involved in various corporate socially responsible (CSR) activities. This paper presents an empirical analysis of CSR activities of some selected public and private organization in India. The key objective of this analysis is to review the companies' CSR investment in sustainability, disclosure, governance, and CSR stakeholders. The Hypotheses development explains the positive significant relationship between CSR and firm performance. Then the methodology section explains sample selection and data source. Using these data, the CSR practices in selected public and private companies are evaluated based on the Global Reporting Initiative guidelines, and a comparative study of the impact of CSR practices on companies' profitability is conducted. The study also focuses on how CSR influences these companies' gross margins, as well as the correlation between environmental concerns and return on investment. The result of this study are appropriate for India's present scenario demonstrating that all companies are conducting CSR operations, but there is a substantial difference in the CSR disclosure practices of the selected firms. The private companies in India invests more in CSR but spend less on the environmental aspects whereas the public companies invest less in CSR but almost spend their entire CSR expenditure on the social and environmental aspects.
Keywords: Indian corporate sectors | FMCG companies | corporate social responsibility | management | economics
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