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Title: :  AN ANALYSIS OF CSR EXPENDITURE BY INDIAN FIRMS POST COMPANIES ACT 2013
PaperId: :  5610
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 3 Issue 3 2017
DUI:    16.0415/IJARIIE-5610
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Murali SIBS Business School, Bengaluru
Ashish DashIBS Business School, Bengaluru
Veena C Angadi, Reva University

Abstract

Finance & Accounting
Corporate Social Responsibility, Companies Act, 2013, CSR Guidelines, NIFTY, Annual Report, Sustainability
Background: The Companies Act 2013 has made expenditure on CSR mandatory for certain class of companies. The applicable companies are required to spend at least 2% of the average profits of the last three years in the ensuing year. It is claimed that India is the only country where the CSR spend is mandatory. This article focuses on the guidelines regarding CSR under the Act, Rules there under, the changes in the pattern of spending by the NIFTY companies over the last two years. Objectives: • To examine CSR policies of India and CSR practices followed by selected companies in India. • To analyse the CSR spend by the selected companies during the first two years of implementation – 2014-15 and 2015-16 • To examine the changing role of corporation in terms of CSR expenditure with government intervention • To study whether there is any relationship between the CSR expenditure of the previous year on the PAT (Profit After Tax) of the current year Methodology: • It is basically “Secondary Research” • For each of the two years (2014-15 & 2015-16) o First Level, analysis of the Amount to be Spent under CSR as per regulations and the amount actually spent by each of the companies has been analysed o At second level, “Sectoral Analysis” of the CSR spent by these companies has been made o Next Analysis was the “Activities” on which each of the companies spent the CSR amount o Lastly, “Sector-wise Activity-Wise” analysis has been made. • To understand if there is any change in the CSR spending pattern, Annual Report of the NIFTY Companies for the year 2013-14 were studied. • Double Regression was run to find out if CSR spend of the previous year has any impact on the Profit After Tax (PAT) of the succeeding year

Citations

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IJARIIE Murali S, Ashish Dash, and Veena C Angadi, . "AN ANALYSIS OF CSR EXPENDITURE BY INDIAN FIRMS POST COMPANIES ACT 2013" International Journal Of Advance Research And Innovative Ideas In Education Volume 3 Issue 3 2017 Page 2834-2849
MLA Murali S, Ashish Dash, and Veena C Angadi, . "AN ANALYSIS OF CSR EXPENDITURE BY INDIAN FIRMS POST COMPANIES ACT 2013." International Journal Of Advance Research And Innovative Ideas In Education 3.3(2017) : 2834-2849.
APA Murali S, Ashish Dash, & Veena C Angadi, . (2017). AN ANALYSIS OF CSR EXPENDITURE BY INDIAN FIRMS POST COMPANIES ACT 2013. International Journal Of Advance Research And Innovative Ideas In Education, 3(3), 2834-2849.
Chicago Murali S, Ashish Dash, and Veena C Angadi, . "AN ANALYSIS OF CSR EXPENDITURE BY INDIAN FIRMS POST COMPANIES ACT 2013." International Journal Of Advance Research And Innovative Ideas In Education 3, no. 3 (2017) : 2834-2849.
Oxford Murali S, Ashish Dash, and Veena C Angadi, . 'AN ANALYSIS OF CSR EXPENDITURE BY INDIAN FIRMS POST COMPANIES ACT 2013', International Journal Of Advance Research And Innovative Ideas In Education, vol. 3, no. 3, 2017, p. 2834-2849. Available from IJARIIE, http://ijariie.com/AdminUploadPdf/AN_ANALYSIS_OF_CSR_EXPENDITURE_BY_INDIAN_FIRMS_POST_COMPANIES_ACT_2013_ijariie5610.pdf (Accessed : 17 May 2020).
Harvard Murali S, Ashish Dash, and Veena C Angadi, . (2017) 'AN ANALYSIS OF CSR EXPENDITURE BY INDIAN FIRMS POST COMPANIES ACT 2013', International Journal Of Advance Research And Innovative Ideas In Education, 3(3), pp. 2834-2849IJARIIE [Online]. Available at: http://ijariie.com/AdminUploadPdf/AN_ANALYSIS_OF_CSR_EXPENDITURE_BY_INDIAN_FIRMS_POST_COMPANIES_ACT_2013_ijariie5610.pdf (Accessed : 17 May 2020)
IEEE Murali S, Ashish Dash, and Veena C Angadi, , "AN ANALYSIS OF CSR EXPENDITURE BY INDIAN FIRMS POST COMPANIES ACT 2013," International Journal Of Advance Research And Innovative Ideas In Education, vol. 3, no. 3, pp. 2834-2849, May-Jun 2017. [Online]. Available: http://ijariie.com/AdminUploadPdf/AN_ANALYSIS_OF_CSR_EXPENDITURE_BY_INDIAN_FIRMS_POST_COMPANIES_ACT_2013_ijariie5610.pdf [Accessed : 17 May 2020].
Turabian Murali S, Ashish Dash, and Veena C Angadi, . "AN ANALYSIS OF CSR EXPENDITURE BY INDIAN FIRMS POST COMPANIES ACT 2013." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 3 number 3 (17 May 2020).
Vancouver Murali S, Ashish Dash, and Veena C Angadi, . AN ANALYSIS OF CSR EXPENDITURE BY INDIAN FIRMS POST COMPANIES ACT 2013. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2017 [Cited : 17 May 2020]; 3(3) : 2834-2849. Available from: http://ijariie.com/AdminUploadPdf/AN_ANALYSIS_OF_CSR_EXPENDITURE_BY_INDIAN_FIRMS_POST_COMPANIES_ACT_2013_ijariie5610.pdf
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