000			01498nam a22001697a 4500
008			230328b |||||||| |||| 00| 0 eng d
100			_aAkshita Arora _92117
245			_aEnforcement and Compliance _bThe Case of Mandated CSR Provisions in an Emerging Economy
260			_aNew Delhi _bSage Publications _c2023
300			_aVol 48 No 1 February 2023 Pg 64-75
520			_aThis 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			_aCorporate Social Responsibility _92118
654			_aCompanies Act 2013
700			_aEmerging Economy in India _92119
773			_tManagement And Labour Studies
942			_cAR
999			_c37964 _d37964