Trend Analysis Of CSR Activities Of The Select Listed Companies
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Abstract
A business entity is an organ of the society. It is an economic agent of the society and therefore it should remain accountable to the society. Hence, the context of Corporate Social Responsibility (CSR) has evolved. It is also receiving attention and is growing significantly for playing a pivotal role in Corporate India. Indian Corporate are feeling imperatively to work for the cause of social upliftment. The conceptual and operational dimension of CSR emerged in the 20th Century but it becomes a discipline of serious study during last 65 years (Carroll). H. R. Bowen (1953) is known as the father of CSR for his famous work on Social Responsibility. Bowen is the first learned personality who gave a look of academic seriousness to CSR in his book, ' Social Responsibilities of Businessman'. According to him, “Businesses are obliged to the society for the values and goals of the society for which business exists in the commercial world”. He has stated that CSR is correlated with economic aspects of social welfare and social well-being.