Business Management

Corporate Social Responsibility in the Global Business World A Conceptual, Regulatory, and Illustrative Framework Meenu Maheshwari, PhD Ashok Kumar Gupta, PhD Pragya Gaur Nupur Tiwari Shobhna Goyal, PhD Ordering Info/Buy Book

Published. Available now. Pub Date: July 2024 Hardback Price: see ordering info Hard ISBN: 9781774915141 E-Book ISBN: 9781003411000 Pages: 330pp w/index Binding Type: Hardback / eBook Notes: 13 color, 15 b/w illustrations

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Reviews
“This book is significant in terms that it conceptualizes CSR from the east and west of numerous industries and nations, illustrating that, even in difficult economic times, more and more firms are adopting the principles and ethos of CSR because it is the right thing to do. Many chapters in this book address this with detailed examples of CSR behavior across the globe. . . . Expressively and lucidly written.”
—From the Foreword by Prof. Nageshwar Rao, Vice Chancellor, Indira Gandhi National Open University, India

“Will prove a milestone in the journey of CSR from ethics to responsibility, voluntary to mandatory, and a movement from millennium development goals to sustainable development goals. It is a comprehensive work that includes not only the basics but also CSR practices undertaken by global business tycoons. Case studies from all through the world has made the work more impeccable.”
—CMA (Dr.) Balwinder Singh, Chairman, Cost Standards Board Accounting, The Institute of Cost Accountants of India

“Encompasses the several facets of CSR, exhaustively covering the parameters like concepts, genesis, evolution, cultural dimension, regulations, disclosure, reporting, key-focused areas, future outlook, and case studies. It is significant in terms that it conceptualizes CSR throughout the world, demonstrating the adoption of practices discharging the social obligations of the business and the country as a whole. An integrative approach has been observed to be adopted as it has covers a wide array of information in the context of CSR . . . A comprehensive guide to the profound picture of the social responsibility prevailing across the globe.”
—Prof. Kailash Sodani, Former Vice Chancellor, Maharshi Dayanand Saraswati University, Ajmer, Rajasthan, India; Govind Guru Tribal University, Banswara, Rajasthan, India

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Now more than ever, there is a growing importance for companies to ramp up their focus on social responsibility. An effective CSR program can have a positive impact on companies, employees, and consumers. This new volume, Corporate Social Responsibility in the Global Business World: A Conceptual, Regulatory, and Illustrative Framework, covers the parameters of corporate social responsibility around the world, elucidating the concepts, evolution, cultural dimensions, key areas, and disclosure and reporting methods and how CSR is being considered and implemented across the globe. The book also offers a future outlook for CSR.

The book begins with a thorough introduction to CSR, covering its meaning and definition along with the principles of CSR for effective implementation, its inherent benefits, and its challenges. It goes on to cover the status of CSR in emerging economies with the emphasis on emerging trends in corporate governance, reporting, indexing, and certification. The volume considers the evolution of CSR from voluntary to mandatory along with the underlining advantages and disadvantages while also giving comparisons of CSR in developed versus developing nations. The book looks at the regulations and legislation around the world pertaining to CSR, such as universal GRI standards and legislative framework of countries like UK, USA, India, Germany, France, Canada, China, and Indonesia that have been sketched out covering expenditures, disclosure, and reporting obligations.

The authors share case studies of implemented CSR projects, initiatives, and practices, highlighting several societal and environmental issues either through stakeholder relations and collaborations with NGOs or agencies or by adhering to government regulations for CSR compliance.

This book provides a valuable overview of CSR and how effective implementation can lead to a corporation’s contribution to worldwide and regional sustainability and the well-being of society and the environment.

CONTENTS:
Foreword 1 by Nageshwar Rao
Foreword 2 by Balwinder Singh
Foreword 3 by Kailash Sodani
Foreword 4 by M. L. Vadera

Preface

1. Conceptual Framework of Corporate Social Responsibility
2. The Genesis and Evolution of Corporate Social Responsibility
3. CSR’s Journey from Voluntary to Mandatory Conduct
4. Culture of the Nation and CSR: A Directional Paradigm
5. Regulatory Framework of Corporate Social Responsibility across the World
6. CSR in Developed and Developing Nations
7. CSR Disclosure and Reporting Around the World
8. Areas of Corporate Social Responsibility: Within and Beyond the Purview of the Regulations
9. The Future of Corporate Social Responsibility
10. Excerpts of Companies Worldwide Engaged in CSR Activities

Index

About the Authors / Editors:
Meenu Maheshwari, PhD
Associate Professor, Department of Commerce and Management, University of Kota, Rajasthan, India

Meenu Maheshwari, PhD, is presently working as Associate Professor in the Department of Commerce and Management at the University of Kota (UOK), Rajasthan, India, where she previously headed the department. Dr. Maheshwari has also served as a lecturer (ABST) at Govt. M.S.J. College, Bharatpur, India. Presently, Dr. Maheshwari is a national executive member of the Indian Accounting Association and General Secretary of the Indian Accounting Association (IAA), Kota Branch, and a life member of several academic and professional bodies, including the Indian Commerce Association, Research Development Association, and the Institute of Chartered Accountants of India. She is continuously contributing towards professional development as a member of the Professional Body Liaison committee of IAA. She is also member of the boards of studies of the ABST and Anandam Course of UOK, Kota. Dr. Maheshwari was a member of COC in Management at the University of Kota and a board of studies member at MDS University of Ajmer, India. She has been a member of IQAC and the Chief Editor of Newsletter-The Mirror, UOK, Kota. Dr. Maheshwari is currently working as a Project Director in the Major Action Research Project sanctioned by MGNCRE, Ministry of Higher Education, Government of India. Dr. Maheshwari completed a UGC major research project entitled “Corporate Governance Standard and Disclosure Practices: A Case Study of BSE SENSEX Companies.” Her published work includes more than 100 research articles in peer-reviewed UGC-CARE- and Scopus-indexed journals and 15 books, including two reference books. Dr. Maheshwari has presented more than 78 research papers at national and international conferences, seminars, and webinars. She received six best paper awards for her publications in journals and presentations at various national and international conferences. She has organized roundtable discussions, seminars, and webinars nationally. Dr. Maheshwari has also been invited as a keynote speaker at several national and international seminars. She guides MPhil and PhD dissertations, and several research scholars have been awarded PhD degrees under her supervision. She has also guided and supervised more than 100 major research projects of MCom (Accounting and Finance) and MBA students. She is also continuously engaged in shaping quality research in the field of accounting and commerce.

Ashok Kumar Gupta, PhD
Principal (Ret.), J.D.B. Government Arts Girls College, University of Kota, Kota, Rajasthan, India

Ashok Kumar Gupta, PhD, was formely the Principal at the J.D.B. Government Arts Girls College, University of Kota, Kota, Rajasthan, India. He is also a lecturer and Associate Professor at Government Commerce College, Kota; and Associate Professor in Government Girls College, Pali, India. Presently, Dr. Gupta is President of the Indian Accounting Association, Kota Branch, and a life member of several academic and professional bodies, including the Indian Accounting Association, Indian Commerce Association, and Research Development Association. He is a Deputy Coordinator and Observer of the National Accounting Talent Search Examination. He is a member of the board of studies in ABST, University of Kota, and has also served as a senate member of the University of Rajasthan, Jaipur, and as a member of the Board of Secondary Education, Ajmer, Rajasthan, India. His published work includes over 50 research articles in peer-reviewed UGC-CARE- and Scopus-indexed journals and over 30 chapters in over 20 books to date. Dr. Gupta has presented many research papers at national and international conferences, seminars, and webinars. Dr. Gupta has received several best paper awards for his publications and presentations at national and international conferences. Dr. Gupta has organized roundtable discussions, seminars, and webinars nationally. Dr. Gupta has been invited as a keynote speaker at various national and international seminars.

Pragya Gaur
Research Scholar/Senior Research Fellow (UGC), Department of Commerce and Management, University of Kota, Rajasthan, India

Pragya Gaur is currently working as a Senior Research Fellow (UGC) at Government Commerce College, Kota, and has also served as a guest faculty at the University of Kota, India. She is NET-JRF qualified and MCom and is currently carrying out her doctoral research in Corporate Social Responsibility. Her published work includes research articles in peer-reviewed and UGC-CARE-listed journals and a chapter in an edited book. Pragya Gaur has presented several research papers at national and international conferences, seminars, and webinars. She received several best research paper awards for her presentations at international webinars. She is a life member of several research and academic bodies, including the Indian Accounting Association and Inspira Research Association.

Nupur Tiwari
Senior Research Fellow (UGC), Department of Commerce and Management, University of Kota, Rajasthan, India

Nupur Tiwari is currently working as a Senior Research Fellow (UGC) in the Department of Commerce and Management at the University of Kota, Rajasthan, India. She is NET-JRF qualified and has an MCom degree and is presently carrying out her doctoral research in corporate reporting. Her published work includes several research articles in peer-reviewed and UGC-CARE-listed journals and one chapter in an edited book. Nupur Tiwari has presented more than several research papers at national and international conferences, seminars, and webinars. She is a life member of various research and academic bodies, including the Indian Accounting Association and Inspira Research Association.

Shobhna Goyal, PhD
Assistant Professor(Selection Scale) and Head, Department of Commerce, Aggarwal College (Affiliated to Maharishi Dayanand University, Rohtak, Haryana) Ballabgarh, Faridabad, Haryana, India

Shobhna Goyal, PhD, MBA, is currently working as Head of the Department and Assistant Professor of Commerce at Aggarwal College, Ballabgarh, India. Having 20 years of teaching experience, she has authored/edited books and papers published in national, international and UGC-CARE listed journals. She has participated and presented papers at over 30 national and international conferences including one at IIM Kashipur, India. One of her papers has been awarded a best paper award. She is actively involved in various academic domains such as reviewing books for different academic institutions.

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