印度的强制性企业社会责任——来自东方的开拓者

Kirthana Singh Khurana
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摘要

本文试图追溯企业社会责任(CSR)概念的演变,并试图收集它如何成为世界发展中国家的福音,特别是像印度这样的国家。2013年,印度开创性地颁布了《公司法》,对于满足该法第135条中提到的财务门槛的公司,企业社会责任在印度是强制性的。作者试图研究企业社会责任在印度的历程、现行法律以及近年来对该法律的最新修订。本文评估了强制性企业社会责任法律背后的基本原理,以及它如何能够改变印度公司对社会事业的承诺。提交人还建议如何进一步加强印度的强制性企业社会责任制度,特别是在教育和保健领域,通过更好地确定项目、加强执行联系、全面改革董事会委员会、灵活和务实的政府规则,以及将企业社会责任活动与印度政府的牵头方案同步化,从而作出有意义的贡献。这些强化措施可以在很大程度上提高企业社会责任方法的有效性和增值性。
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Mandatory CSR in India – A Trailblazer from the East
The paper attempts to trace the evolution of the concept of Corporate Social Responsibility (CSR) and seeks to gather how it turned out to be a boon for the developing nations of the world, particularly countries like India. By the path-breaking promulgation of the Companies Act, 2013, CSR was made mandatory in India, for companies meeting the financial thresholds mentioned in Section 135 of the Act. The author seeks to study the journey of CSR in India, the present law, and the latest amendments made to the same in recent times. The paper evaluates the rationale behind the mandatory CSR law and how it can be a game-changer in India Inc.’s commitment to social causes. The author has also suggested how the mandatory CSR regime in India can be further strengthened to contribute meaningfully, particularly in the fields of education and healthcare, through better project identification, stronger execution linkages, an overhaul of the board committees, flexible and pragmatic government rules, and synchronization of the corporate CSR activities with the lead programmes of the Government of India. These reinforcements can go a long way in making the CSR approach much more effective and value accretive.
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