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COVID-19 Induced Shift in CSR: An Empirical Investigation

Taral Pathak (MICA – The School of Ideas, India)
Srushti Govilkar (MICA – The School of Ideas, India)
Ruchi Tewari (MICA – The School of Ideas, India)

Innovation, Social Responsibility and Sustainability

ISBN: 978-1-83797-463-4, eISBN: 978-1-83797-462-7

Publication date: 14 December 2023


Ample literature is available on the impact of socio-cultural and political conditions on corporate social responsibility (CSR), but the reverse has not been adequately studied. COVID-19 pandemic disrupted humankind and business, but CSR was resilient. COVID-19, an unprecedented crisis, developed into a disaster but had some positives too. In fact, it championed the businesses' role and relationships between businesses and regulators, society, stakeholders, environment at large. Some available literature analyses how CSR metamorphosised itself and disrupted and converged into all similar and associated phenomenon like philanthropy, charity, governance, sustainability, and as a regular business activity. The present research uses mixed methods to analyse the CSR data published by the government of India during COVID-19 years and refer to the firms' disclosures in the CSR reports. Findings offer a nuanced input to the understanding of the impact of COVID-19 on CSR by studying it in a regulated environment where firms emerged as responsible corporate citizens attending to the needs of all the stakeholders. Firms acts of responsibility transcended law and contributed in form of funds (PM relief funds) and other necessary health equipment like PPE kits, oxygen cylinders, masks, sanitizers, vaccines, etc. Interestingly, the government amended the law to include contributions to COVID-19 mitigation as a part of CSR. While the current study is based on a data from a limited time, it lays a ground for future studies analysing the nature of shift (short term or long term) and how changes have impacted the policies (public and organisational policies).



Pathak, T., Govilkar, S. and Tewari, R. (2023), "COVID-19 Induced Shift in CSR: An Empirical Investigation", Crowther, D. and Seifi, S. (Ed.) Innovation, Social Responsibility and Sustainability (Developments in Corporate Governance and Responsibility, Vol. 22), Emerald Publishing Limited, Leeds, pp. 117-135.



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Copyright © 2024 Taral Pathak, Srushti Govilkar and Ruchi Tewari. Published under exclusive licence by Emerald Publishing Limited