{"id":3138,"date":"2025-03-19T10:30:33","date_gmt":"2025-03-19T05:00:33","guid":{"rendered":"https:\/\/www.iilsindia.com\/blogs\/?p=3138"},"modified":"2025-03-19T10:47:37","modified_gmt":"2025-03-19T05:17:37","slug":"corporate-social-responsibility-under-corporate-governance-an-overview","status":"publish","type":"post","link":"https:\/\/www.iilsindia.com\/blogs\/corporate-social-responsibility-under-corporate-governance-an-overview\/","title":{"rendered":"Corporate Social Responsibility under Corporate Governance: An Overview"},"content":{"rendered":"\n

Corporate social responsibility (CSR) is primarily focuses on the notion that businesses have a sense of responsibility towards society and the people who are vital to their success. The present study is an attempt to understand the conceptual discourse of CSR under corporate governance in the present contemporary scenario.<\/p>\n\n\n\n

Introduction:<\/h3>\n\n\n\n

In country like India, where economic integration and social inclusion are essential factors that drive the masses towards growth and development, CSR has become a critical and increasingly integral part of corporate culture. There are law colleges in Cooch Behar<\/strong><\/a> that had discusses under their law curriculum the concept of CSR under corporate governance subject in their institutions as a topic under a specific course\/module\/talks\/seminars\/legal discourse\/class deliberation etc and ensure the accessibility of information. it is a form of self regulation integrated into a business model. it is also known as corporate conscience, corporate citizenship, social performance or sustainable business or responsible business.<\/p>\n\n\n\n

CSR:\u00a0 Meaning, Concept and Element<\/h3>\n\n\n\n

CSR has many interpretations but can be understood to be a concept imposing a liability on the company to contribute to the society whether towards environmental causes, educational promotion, social causes etc along with the reinforced duty to conduct the business in an ethical manner. It involve both internal as well as external stakeholder. In the present era of globalization,\u00a0 the country like India becomes the 1st<\/sup> nation to legislate law and policies through section 135 of the companies Act and carry out Corporate Social Responsibility across the country. However, apart from that it had some loopholes and flaws viz. the idea of transparency, community participation lacks, and no timely audits in CSR activities. In order to accomplish the concept and idea of sustainable development goals especially the 2030 goals, it is very important to streamline its Corporate Social Responsibility legal regime and focus on collective betterment through imparting shared responsibility among them. CSR policy is expected to normally cover following core element<\/p>\n\n\n\n

    \n
  1. Care for all stakeholders<\/li>\n\n\n\n
  2. Ethical functioning<\/li>\n\n\n\n
  3. Respect for workers rights and welfare<\/li>\n\n\n\n
  4. Respect for human rights<\/li>\n\n\n\n
  5. Respect for environment<\/li>\n\n\n\n
  6. Activities for social and inclusive development<\/li>\n<\/ol>\n\n\n\n

    Benefits of Corporate Social Responsible<\/h3>\n\n\n\n

    The following is the list of benefits of CSR<\/p>\n\n\n\n

      \n
    1. Strengthening brand positioning<\/li>\n\n\n\n
    2. Enhanced corporate image and reputation<\/li>\n\n\n\n
    3. Satisfaction of economic and social contribution to society<\/li>\n\n\n\n
    4. Contribution of economic and social contribution to society<\/li>\n\n\n\n
    5. Increased ability to attract, motivate and retain employees<\/li>\n\n\n\n
    6. Enhanced sales and market share<\/li>\n\n\n\n
    7. Increased appeals to investors and financial analysts<\/li>\n\n\n\n
    8. Local economy gains in all dimension<\/li>\n<\/ol>\n\n\n\n

      Composition of CSR<\/h3>\n\n\n\n

      Section 135 of the Companies Act, 2013 seeks to provide that every companies having net worth of Rs 500 crores or more or turnover of Rs 1000\/- crores or more or net profit of Rs crores or more during the immediately preceding (Revised vide Companies Amendment Act 2017 financial year shall constitute a CSR Committee of Board comprising of 3 or more directors, one of whom shall be an independent director. The composition of the committee shall be included in the Board\u2019s Report. The company shall formulate policy including the activities specified in Scheduled VII. The Board shall disclose the content of policy in its report and place on website if any of the company. It further provides that the Board shall ensure that at least 2 percent of average net profits of company made during 3 immediately preceding financial years shall be spent on such policy every year and if fails to do then it shall give in its report the reason for it<\/p>\n\n\n\n

      Functions of CSR Committee<\/h3>\n\n\n\n
        \n
      1. It formulates and recommend to the Board, a CSR policy which shall indicate the activities to be undertaken by the company as specified in Schedule VII of the Act. It indicates the broad areas of activities to be undertaken by the company as specified in Schedule VII of the Act. Some example of CSR activities\u00a0 include supporting vulnerable activities, promoting sports, supporting armed forces and their families, environment sustainability , national heritage and culture, Education and employment, Gender Equality, Poverty, health and sanitation<\/li>\n\n\n\n
      2. It shall also initiate a CSR Policy which shall stipulate how where and when they want to invest their funds with respect to this requirement. It also monitor the CSR policy<\/li>\n\n\n\n
      3. It shall recommend the amount of expenditure to be incurred on the activities referred to above. It had also the duty to monitor the implementation and enforcement of CSR Activities at ever regular interval of time<\/li>\n\n\n\n
      4. CSR activities may be under taken by way of charity, contract and by itself or create its own trust<\/li>\n<\/ol>\n\n\n\n

        Conclusion:<\/h3>\n\n\n\n

        CSR is defined in a variety of ways and circumstances by different companies . As a result all CSR, efforts are primarily philanthropic or philanthropic in nature. The law colleges in Cooch Behar discusses and explore its varied aspect and spread awareness among the citizens about the CSR and its issues and challenges through\u00a0 many seminar, conference, group discussion in classetc. <\/strong>CSR appears to have progressed in India in area of profit allocation. As an essential component of effective business practice there is a need to improve business awareness and active participation in equitable social development. In order to maintain the audit in corporate governance through CSR, the mechanism of Artificial Intelligence software can be used by the establishment to excavate data from mandate reports. CSR should replace end of life concepts for products with technologies and regulation that facilities recycling and reusing.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Corporate social responsibility (CSR) is primarily focuses on the notion that businesses have a sense of responsibility towards society and the people who are vital to their success. The present study is an attempt to understand the conceptual discourse of CSR under corporate governance in the present contemporary scenario. Introduction:…<\/p>\n","protected":false},"author":1,"featured_media":3139,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3138","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nCSR & Governance: Cooch Behar Law Colleges Focus<\/title>\n<meta name=\"description\" content=\"Know how law colleges in Cooch Behar are educating future leaders on ethical corporate and sustainable business models (Corporate Social Responsibility).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.iilsindia.com\/blogs\/corporate-social-responsibility-under-corporate-governance-an-overview\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" 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