TY  - JOUR
AB  - Purpose This paper aims to examine how the governance structure incorporates corporate social responsibility (CSR) into corporate behaviour in the perspective of the external environment within emerging countries.Design/methodology/approach The paper reviews the various CSR legislations enacted in the global context and in particular reference to the Indian Companies Act 2013.Findings The embedded relationship between CSR and corporate governance (CG) is an outcome of extensive dimensions such as ownership structure, stakeholder approach and other external environmental factors such as the government regulations and legislation, legal enforcement and corporate disclosure culture.Originality/value The enactment of the Companies Act 2013 in India has infused a new direction for the corporations in implementing CSR and CG practices. This paper throws light on the coverage of the Companies Act 2013 and various challenges faced by the companies in the applicability of the CSR and CG framework in the Indian context.
VL  - 58
IS  - 3
SN  - 1754-243X
DO  - 10.1108/IJLMA-04-2015-0015
UR  - https://doi.org/10.1108/IJLMA-04-2015-0015
AU  - Uzma Shigufta Hena
PY  - 2016
Y1  - 2016/01/01
TI  - Embedding corporate governance and corporate social responsibility in emerging countries
T2  - International Journal of Law and Management
PB  - Emerald Group Publishing Limited
SP  - 299
EP  - 316
Y2  - 2024/04/23
ER  -