Practice of Corporate Social Responsibility in Nepal

This study is intended to detect CSR domains practiced by Nepalese business and trying to discover the whether CSR is mandatory issue in Nepal or not. So, to test the CSR practice, the data have been collected from structured questionnaire for descriptive analysis. Besides this, expert’s opinion is also observed to diagnose CSR mandatory issue in a real Nepalese perspective. Therefore, the result of the study appears that government role has not been effective to maintain its policy on CSR. So that, legal and ethical domains of CSR are found to be poor in practice of Nepalese business society. Furthermore, diverse views of experts found on CSR mandatory issues in Nepal. Hence, it can be conclude that, it is not enough to just a making CSR policy mandatory. However, along with policy, CSR has to be accountable and transparent which shows their fund allocation and observed sectors.