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Corporate Social Responsibility- Past Indian Scenario in the Year 2012

Keywords: United Nations Environment Program Finance Initiative (UNEP FI) , Global Reporting Initiative (GRI) , CFR (i.e. Corporate Financial Responsibility) , CSR (i.e. Corporate Social Responsibility).

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Abstract:

CSR is the buzz word these days. SeveralCountries are making it a mandatory exercise to be done bythe companies so as to determine the Social Presence of thebusiness houses. Internationally numerous reportingframeworks are underway. The major internationalinitiatives include the United Nations Environment ProgramFinance Initiative (UNEP FI), Global Reporting Initiative(GRI), Equator Principles, Collavecchio Declaration onFinancial Institutions, London Principles, etc.Vying international best reporting practices it becomesimperative for India to have a policy on CSR. Till datevarious guiding principles have been formulated by differentauthorities’ viz. Reserve Bank of India, Ministry of HeavyIndustries & Public Enterprises (Department of PublicEnterprises) and the Ministry of Corporate Affairs.The objective of this paper is to give an understanding ofthe term Corporate Social Responsibility with a synopsis ofthe various guidelines and also to give a critical analysis ofCSR implementation in India.

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