Exploring the Interlinkages Between Corporate Social Responsibility and the Sustainable Development Goals: A Case Study of India

Table of Contents

• front-cover-corporate-responsibility-sdg.pdf 1
• Exploring the Interlinkages_3rd Proof_REV (1).pdf 2
• List of Tables, Figures, and Boxes 8
• Abbreviations 10
• Preface 12
• 1 16
• The “M” Trajectory: Margins to Mainstream 16
• 1.1 Introduction 16
• 1.2 What Is Corporate Social Responsibility? 17
• 1.3 CSR and Sustainability 22
• 1.4 A Dilemma of Philanthropy 23
• 1.5 Transition from State Responsibility to Business Responsibility 24
• 1.6 Conclusion 30
• 2 38
• The Legal Mandate and Its Aftermath: A Study on Indian Legislation 38
• 2.1 Introduction 38
• 2.2 Coming of Age: The Law and Its Genesis 41
• 2.3 The Social Impact 51
• 2.4 Impact of COVID-19 on CSR Spending in India 64
• 2.5 Roadblocks in CSR Execution 66
• 2.6 Recommendations 68
• 3 79
• Is Corporate Social Responsibility a Step Toward Sustainability? 79
• 3.1 Introduction 79
• 3.2 Interlinkages with the Sustainable Development Goals in India 81
• 3.3 Progress on the SDGs 85
• 3.4 Impact of COVID-19 Pandemic on India’s Sustainability Journey 92
• 3.5 Challenges in Achieving the SDGs in India 94
• 3.6 Conclusion 96
• 4 101
• Strategic Corporate Social Responsibility and the Sustainable Development Goals 101
• 4.1 Introduction 101
• 4.2 Benefits of Mapping the SDGs with CSR 103
• 4.3 Major Challenges in Implementation of the SDGs and CSR in India 106
• 4.4 New Reporting Mechanism: Takeaway for the World 110
• 4.5 Conclusion 115
• 5 120
• Managing and Measuring Integration of Corporate Social Responsibility and the Sustainable Development Goals Through Reporting 120
• 5.1 Introduction 120
• 5.2 Approaches to CSR–SDG Reporting 124
• 5.3 Analysis and Discussion 127
• 5.4 Conclusion 133
• Final Thoughts 144
• Glossary 149
• Table 1.1: Drivers of Corporate Social Responsibility 24
• Table 1.2: Evolution of Corporate Social Responsibility in India 27
• Table 2.1: Activities Listed in Schedule VII of the Section 135 Companies Act, 2013 40
• Table 2.2: State-wise Corporate Social Responsibility Expenditure, 2020/21 53
• Table 2.3: Companies Contributing to Corporate Social Responsibility 57
• Table 2.4: Top Corporate Social Responsibility Performers ($ million) 59
• Table 2.5: Companies Complying with Corporate Social Responsibility Guidelines 63
• Table 3.1: Interlinkages between Schedule VII Corporate Social Responsibility Areas and Sustainable Development Goals 82
• Table 3.2: Performance of States and Union Territories on Sustainable Development Goals, 2020/21 87
• Table 3.3: Year-wise Sustainable Development Goals Performance 90
• Table 4.1: Reporting Analysis of 50 Indian and 50 Global Corporations 109
• Table 5.1: Integration of Corporate Social Responsibility and the Sustainable Development Goals and Impact Assessment 128
• back-cover-corporate-responsibility-sdg.pdf 152