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Two major obstacles to tourism development in India have been identified as shortage of skilled manpower and dearth of rural tourism projects. Through the provisions under Section 135 of the new Companies Act 2013, the Indian government has initiated a reform process on how private companies, including leading hospitality businesses, should conduct their corporate social responsibility (CSR) activities. Recognizing this opportunity for action, this paper looks at the opportunity for tourism growth under the new CSR regime by reviewing the barriers for hospitality companies falling under the ambit of Section 135 to make CSR investments toward tourism development. Upon establishing these barriers, the argument reviews the current CSR trends and the absence of diversification in spending CSR funds. Finally, the paper discusses the need for enhancing the capacity of tourism NGOs in India and for developing strategic partnerships between these institutions and hospitality companies.

This study aims to advance two sets of explanation on the evolution of corporate social responsibility (CSR) – one set of explanation in the context of a developed country, USA, and another in the context of a developing country, India. The discussion includes the period after mandatory CSR rules were implemented in India.

This is a conceptual paper on the historical evolution of CSR in the USA and India. It reviews the chronological evolution of CSR. It compares the phases of CSR evolution between the two countries by tracking their CSR growth curves.

This study divides the evolution of CSR in the USA into four phases – conceptualization, introduction, growth and consolidation. In the first two phases, the rate of growth in CSR increases at a decreasing rate; in the growth phase, it increases at an increasing rate which stabilizes in the consolidation phase. In the Indian context, the study considers a three phase growth – conceptualization, introduction and growth. In the first two phases, the growth in CSR curve is inelastic. In the third phase, the growth rate increases but at a rate less than that in the USA.

Though past research has examined historical evolution of CSR in the US context, scant research has tracked CSR evolution in India. Not many studies have compared the growth of CSR between developed and developing countries. This study also contributes the concept of CSR growth curves to the extant literature on CSR.

The objective of this research is to examine the perception of corporate social responsibility (CSR) held by consumers in India and America in order to draw out similarities and differences in conceptualization and response.

This paper uses a web‐based questionnaire in English, given that it is most commonly used for professional communication in India. A qualitative analysis of participant responses to open‐ended questions was conducted to generate results.

There is a substantial portion of US consumers who are unaware of socially responsible companies compared with their Indian counterparts who failed to recognize the CSR initiatives of multinational companies. Qualitative analysis showed that, though there was some overlap in CSR domains between the two countries, each sample also identified domains that were unique. Finally, both country samples also showed a positive level of CSR responsiveness.

The paper used a web‐based questionnaire that allowed the sample to comprise only consumers with internet access.

This research informs multinational (MNC) managers about the parity in consumers' conceptualization of CSR and subsequent response. The study recommends that managers customize CSR programs in emerging markets to overlap with the target market's perception rather than assume a universal definition of the construct as defined in the literature.

This exploratory research expands knowledge in the area of CSR where most of the investigation of consumer stakeholder response has been limited to the North American and European markets.

Prior research studies have discussed the role of corporate social responsibility (CSR) during crisis situations in increasing the resilience and sustainability of the companies. There are two basic models of crisis management – reactive and proactive. When a crisis occurs, suddenly firms tend to act reactively and progressively take proactive steps to manage the crisis. CSR can also be reactive and proactive during crisis situations. Against this backdrop, this paper aims to explore whether CSR during the COVID-19 pandemic moved from a reactive to a proactive stance, with specific focus on CSR legislation, corporate CSR response and corporate thinking about CSR.

This paper adopts a mixed methods approach, using both qualitative and quantitative research designs. This study draws upon both primary and secondary data.

The results highlighted the change in the CSR approach from being reactive to being proactive as the pandemic progressed. This was observed through the increase in frequency of CSR legislation, and the shift in the intent of CSR legislation from “prompting to donate” to “prompting to volunteer.” Similarly, the shift in reactive to proactive CSR corporate response was observed through the increased spending on CSR and improved COVID-related CSR reporting.

This study recommends companies to manage crises by becoming more proactive. CSR activities need to be closely aligned with national developmental objectives, and collaborate with various stakeholders to achieve the intended outcomes of the activities.

To the best of the authors’ knowledge, this research paper is one of the few to study the impact of COVID-19 pandemic on CSR in India at a time when India went through three waves of the pandemic. This study corroborates with other studies in terms of managing crisis.

The purpose of this study is to investigate the role and impact of state regulation of corporate social responsibility (CSR) spending on company actions and to examine whether making mandatory CSR encourages businesses to engage in social welfare projects. Additionally, the authors also investigate whether these CSR expenditures can enable India to meet the Sustainable Development Goals (SDGs) 2030.

CSR expenditure data from the government repository of 22,531 eligible companies in India were studied from FY2014–2015 to FY2019–2020. CSR spending is further classified according to development areas of Schedule VII of the Companies Act, 2013, and mapped with the SDGs to see which ones the corporations have prioritized.

CSR spending increased from INR 10,066 crore in 2014–2015 to INR 24,689 crore in 2019–2020. Companies have prioritized CSR expenditure on education, followed by health care and rural development. The number of companies spending more than the mandated expenditure increased by around 75% from 2014–2015 to 2019–2020. However, the “comply or explain” approach of the law has led to a major number of companies spending zero on CSR. Companies have generally concentrated on moving CSR funds to designated funds rather than using them for capacity development to instill social responsibility culture.

This study provides evidence of the impact of mandatory CSR expenditure on welfare activities and SDGs. Unlike previous research, the results of this study are based on CSR expenditures rather than voluntary CSR scores.

Corporate social responsibility (CSR) is increasingly being adopted on a global scale. However, it is evident that the utilisation and implementation of CSR varies in differing contextual settings. The purpose of this chapter is to explore the concept of CSR in the Indian context.

The development of CSR in India is understood through an examination of historical and spiritual underpinnings. Literature pertinent to this is used to form a picture of contemporary practice. Interview data complements this understanding and enables the development of snapshots outlining how CSR has been used.

Our chapter indicates that though CSR is utilised in the Indian context and has been an important part of societal structure, the positive benefits that could be gained are still not recognised to their fullest. It is essential that the institutionalisation of CSR is supported by partnerships between government, business and non-governmental organisations.

This review aids our understanding of how CSR has evolved and been used in India. It highlights the complexity of CSR in differing contextual settings.

The chapter describes CSR in an underexplored research setting.

In recent times the government has emerged as an enabling and empowering facilitator promoting the adoption of corporate social responsibility (CSR) by businesses to leverage economic competitiveness and growth. India provides a unique context to explore the mandated role of government in relation to CSR specifically within the context of understanding its effective use to resolve grand challenges which the country is facing at present. Grand challenges are complex social, economic and environmental problems which require innovative and collaborative solutions. In this chapter we explore extant secondary data, related to CSR and Sustainable Development Goals (SDGs) to examine whether mandatory CSR implementation which has been unfolding in India over the last few years has been effective in addressing India's grand challenges. Specifically, it focuses on the role of the Indian government, at the national and state levels, in directing CSR activities towards the SDGs.

This paper aims to explore corporate social responsibility (CSR) within the Indian context, focusing on the banking sector. This is of particular importance at this time given the financial industry's pivotal role in driving forward India's growth; this paper contributes to the literature on the operationalisation of CSR within one of the world's fastest growing economies.

The paper presents empirical, on-the-ground qualitative evidence from the Indian finance sector with regard to CSR operations and motivations. Data are based primarily on a series of semi-structured interviews with “elite” participants; senior officials operating in the banking sector.

The paper offers insight into four levels of CSR engagement which currently exist in the day-to-day operations of Indian companies. Of significance to debates on CSR trends and strategies, the paper presents evidence to suggest that western CSR initiatives are influencing executives in India; ultimately causing a reactive response of an ad-hoc nature.

While the focus of this paper is the Indian finance industry, the trends within this sector and emerging practice, one must be cautious about making broad generalisations about CSR in India based on the data presented here.

A focus on responsible project finance and CSR is imperative at this time of major infrastructure growth in Brazil, Russia, India and China (BRIC) economies; indigenous financial institutions have a crucial role to play in social and economic development. Through a focus on four modes of engagement, which emerged from empirically grounded data collection, this paper highlights multiple forms of commitment and motivation which are often overlooked when reviewing CSR primarily through reporting methods.

This study, based on the instrumental approach of the stakeholder theory, examines the firm performance of public and private sector firms in the mandatory corporate social responsibility (CSR) expenditure regime in India. CSR was legislated in India in the year 2014.

The study hypothesizes that firms which fulfill the mandatory CSR expenditure requirement will have a higher firm performance and uses one-way ANOVA and post-hoc test for analysis. Firm performance is examined with respect to firm value and market performance.

The instrumental approach of the stakeholder theory is not supported in the mandatory CSR expenditure regime in India. The public sector firms that comply with the mandatory CSR expenditure requirement have a lower firm performance. Further, the private sector firms that meet the mandatory CSR expenditure criterion do not have a significantly different firm performance than the private sector firms that do not fulfill this criterion.

The study indicates as to why some firms fail to meet the CSR expenditure compliance. It also gives suggestions on how regulators and government agencies can solicit the participation of the Indian firms to undertake CSR initiatives. The study further suggests how firms may reap maximum benefit from the CSR expenditure.

Since CSR expenditure has been made mandatory only in the year 2014 in India, hardly any study has examined firm performance in the mandatory CSR expenditure regime in India.

The aim of this paper is to examine how corporations in India interpret corporate social responsibility (CSR). Focusing on four commonly known approaches: the ethical, the statist, the liberal, and the stakeholder approach, the paper seeks to investigate the reported drivers and barriers to implementing CSR practices.

The paper surveyed top‐level managers of a sample of companies currently engaging in a CSR initiative, representing a variety of industry sectors.

The study finds that the CSR approach that is most favored by Indian firms is the stakeholder approach and that the caring or the moral motive, followed by the strategic or profit motive, are important drivers for Indian firms to pursue CSR. Further, the results indicate that the most significant obstacles to CSR implementation are those related to lack of resources, followed by those related to the complexity and difficulty of implementing CSR.

The study focuses on the activities of leading Indian firms participating in the UN Global Compact (GC), thereby restricting one's knowledge of CSR practices of non‐participants. Future research should expand on this effort either by conducting comparative studies of non‐participants to the GC, or by investigating CSR practices of firms engaging in other voluntary initiatives.

The majority of studies on CSR are still embedded in the economic and organizational contexts of Europe and the USA. This research aims to address this gap by focusing on the CSR framework of developing nations, particularly the emerging market of India.