出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：India is a country of myriad contradictions. On the one hand, it has grown to be one of the largest economies in the world, and an increasingly important player in the emerging global order, on the other hand, it is still home to the largest number of people living in absolute poverty (even if the proportion of poor people has decreased) and the largest number of undernourished children. What emerges is a picture of uneven distribution of the benefits of growth which many believe, is the root cause of social unrest. Companies too have been the target of those perturbed by this uneven development and as a result, their contributions to society are under severe scrutiny. With increasing awareness of this gap between the haves and the have-nots, this scrutiny will only increase over time and societal expectations will be on the rise. Many companies have been quick to sense this development, and have responded proactively while others have done so only when pushed. This paper attempts to present the picture of transformation of corporate social responsibility (CSR) from philanthropy to mandatory corporate social responsibility (MCSR) in India. It aims also at analyzing that why CSR spending must be regulatory in the country like India.
关键词：Philanthropy; CSR; MCSR; Company Act 2013; India
