Track: Information Systems and Management

Abstract

Corporate Social Responsibility (CSR) has become not only become important but also mandatory for corporations
in India. Its importance is not only for government but impactful to society and as well. As a result, there has been a
dramatic increase on how these corporations are allocating and categorizing their their social and environmental
activities as well as how they need to allocate the funds to these categorized areas. All these Indian companies are
disclosing their CSR activities in which they are involved through their company annual reports. These annual reports
are not only useful for companies but also to government, NGO’s, society and many other stakeholders. In the past
many of their activities may have been randomly allocated, but since CSR became mandatory the activities as well as
the budgets are allocated with a cause and purpose.

In this papers, the researchers understood through an extensive literature review the various themes and sub-themes
the companies are allocating their CSR. Having understood and performed the empirical study the researchers
analyzed the various categories of CSR activities, the various themes and sub-themes across the globe. The researchers
analyzed the various CSR parameters, tasks and sub-tasks across 500 Indian listed companies across 5 years. The
researchers performed a manual mapping of the various CSR activities and developed a list of possible themes and
sub-themes. These themes were benchmarked across the empirical themes and a final consolidated themes and subthemes
were developed by the researchers.