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Lagging Behind to Reach Responsibility Allocations: A Review of Receiving End

Journal of Commerce and Accounting Research

Volume 2 Issue 2

Published: 2013
Author(s) Name: G.V. Satya Sekhar, Sankar Mukherjee | Author(s) Affiliation: GITAM Institute of Management, GITAM University, Visakhapatnam, India
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Abstract

CSR often takes the form of philanthropy among Indian corporate firms, but this does not necessarily mean that there is little potential for implementing CSR in any corporate business practices in India. This paper is intended to examine the invisible insights of CSR activities and corporate sector initiatives in India. It was found that most of the corporate entities are not spending their allocated budget amount towards CSR activity. In this paper it was observed that nearly 40 percent of allotted fund is not spent by the corporate giants in India. With an exception to few companies, most of them are lagging behind to reach the budgeted allocations during 2008-2013. Further, respondents’ opinion on CSR spending patterns is also elicited.

Keywords: Corporate Social Responsibility, Spending Pattern, Private Sector, and Public Sector

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