Garima Dadhich, Ravi Raj Atrey
Abstract: Corporate Social Responsibility (CSR) in India has some distinct features which makes it different from what the CSR is perceived in almost rest of the world. For the purpose of understanding CSR in its totality, this study analyses CSR as a global concept. It starts with providing conceptual understanding on the Corporate Social Responsibility and its Reporting; analysis of legal paradigm related to CSR Reporting in India including relevant provisions of the Companies Act 2013 and National Guidelines for Responsible Business Conduct etc. Apart from mandatory CSR reporting in India, the study also presents how eligible companies operating in India adopt and practice CSR Reporting more innovatively. This paper also presents the international eco-system on CSR Reporting by presenting some of the International Instruments of CSR Reporting. The research paper analyses Corporate Social Responsibility (CSR) Reporting regime in India and practices in CSR Reporting and also presents some cases. In the last it also presents how CSR Reporting can be aligned with the Sustainable Development Goals analysing the contribution of CSR in International and National developmental agenda and goals by Indian corporate and systems and instruments of reporting adopted for this purpose. The study tries to fill the gap of information / analysis on relevance of different reporting instruments of CSR Reporting in the Indian context.
Keywords: Corporate Social Responsibility, Reporting, SDGs, NGRBC, Nationally Determined Contributors, Business and Human Rights