| 
                                        IMPACT OF COMPANIES ACT, 2013 ON CSR DISCLOSURES: A CASE STUDY OF PHARMACEUTICAL COMPANIES
                                   
                                         
                                               
                                            1
                                           Author(s):   
                                                DR. PURNIMA SEHGAL
                                                 
               
                              Vol -  8, Issue- 5 , 
                         
                   
                                                     Page(s) : 234  - 248
                   
                                         (2017  )
                                         
                                             DOI : https://doi.org/10.32804/CASIRJ  
                                        
                                         
                                Abstract
                                        
                                            Business entities are dependent on society for acquiring inputs as well as selling output. Hence, they have a definite responsibility towards the society. Companies have started realizing that they have to act as a good corporate citizen in order to ensure their long term survival and gain sustainable competitive advantage. 
                                         
                                       
                                        
                                            
                                                  Cone Communications/ Echo Global CSR Study – (2013).UNIDO’s CSR Definition, http://www.UNIDO.Carol A.B. (1979) A Three Dimensional Conceptual Model of Corporate Social Performance. Academy of Management Review.Carroll, A.B. “The Pyramid of CSR; Towards the Stakeholders”, Business Horizon (July-August 1991).Adans, C.A. (2002) International Organizational Factors Influencing Corporate Social and Ethical Reporting beyond Current Theorising, Auditing and accountability (223-250).Arya, P.P. Tandon, B.B. & Vashisht, A.K. (2003) Corporate Governance, Deep & Deep Publications, New Delhi.Bansal, P. (2005) Evolving Sustainability: A Study of Corporate Sustainable Development, Strategic Management Journal (197-2018).Bedi, H.S. (2009) Financial Performance and Social Responsibility: Indian Scenario Working Paper, http://ssrn.comChakravarthy, B. (1986) Measuring Strategic Performance Strategic Performance Journal.Davis, K. (1973) The Case For and Against Business Assumptions of Social Responsibilities, Academy of Management Journal.FICCI Accenture Report, 2014, “Organizing for Success on Corporate Responsibility; The Path to Higher Performance”. Grant Thornton.Vyakarnam, S. (1992) Social Responsibility; What Leading Companies do, Long Range Planning (59-67).Mohan, A. (2001) ‘Corporate Citizenship: Perspectives from India’. Journal of Corporate Citizenship (107-117).Moon, J. (2002) Corporate Social Responsibility: An Overview. International Directory of Corporate Philanthropy, London, Europe Publications.
 |