Enforcement and Compliance (Record no. 37964)

MARC details
000 -LEADER
fixed length control field 01498nam a22001697a 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 230328b |||||||| |||| 00| 0 eng d
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Akshita Arora
245 ## - TITLE STATEMENT
Title Enforcement and Compliance
Remainder of title The Case of Mandated CSR Provisions in an Emerging Economy
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc New Delhi
Name of publisher, distributor, etc Sage Publications
Date of publication, distribution, etc 2023
300 ## - PHYSICAL DESCRIPTION
Extent Vol 48 No 1 February 2023 Pg 64-75
520 ## - SUMMARY, ETC.
SUMMARY, ETC. This study is an insight into Securities Exchange Board of India (SEBI) mandatory corporate social responsibility provisions for corporated and the status of their implementation in an emerging economy. We have analyzed a sample of listed companies with regard to expenditure on CSR activities. The study examines the relevant data from 2015 to 2020 post the introduction of the mandatory 2 % CSR bill. The results show that there is a substantial increase in the expenditure on CSR after acquiring the mandatory status. Although sample companies have made disclosures on CSR norms. The mandated CSR policy in India has shown results in terms of CSR spend but to set further norms in this area. It should be analyzed whether this ideology of incurring expenses socially responsible . In this study we have discussed the practical implications of the regulatory amendments in CSR provisions on the Indian Corporate Sector
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Corporate Social Responsibility
654 ## - SUBJECT ADDED ENTRY--FACETED TOPICAL TERMS
Focus term Companies Act 2013
700 ## - ADDITIONAL AUTHORS
Personal name Emerging Economy in India
773 ## - HOST ITEM ENTRY
Title Management And Labour Studies
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Article
100 ## - MAIN ENTRY--PERSONAL NAME
-- 2117
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
-- 2118
700 ## - ADDITIONAL AUTHORS
-- 2119
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Location (home branch) Sublocation or collection (holding branch) Date acquired Koha issues (times borrowed) Piece designation (barcode) Koha date last seen Price effective from Koha item type
    Dewey Decimal Classification     St. Francis Institute of Management and Research St. Francis Institute of Management and Research 03/28/2023   AR1034 03/28/2023 03/28/2023 Article