Why comply with an unenforced policy? The case of mandated corporate social responsibility in India

References

• Afridi, F. 2017. “Governance and Public Service Delivery in India.” International Growth Centre, synthesis paper S-35407-INC-1. https://www.isid.ac.in/∼fafridi/doc/igc_synthesis.pdf
   Google Scholar
• Aguinis, H., and A. Glavas. 2012. “What We Know and Don’t Know about Corporate Social Responsibility: A Review and Research Agenda.” Journal of Management 38 (4): 932–968. doi:10.1177/0149206311436079.
   Web of Science ®Google Scholar
• Ahuja, R. 2017. “CBI Files FIR Against Corporate Lobbyist, NGO Over Misuse of CSR Funds.” Hindustan Times. https://www.hindustantimes.com/india-news/cbi-files-fir-against-corporate-lobbyist-ngo-over-misuse-of-csr-funds/story-278i8W6UCK8l2hIdl8lr0M.html.
   Google Scholar
• Albareda, L., J. M. Lozano, A. Tencati, A. Midttun, and F. Perrini. 2008. “The Changing Role of Governments in Corporate Social Responsibility: drivers and Responses.” Business Ethics: A European Review 17 (4): 347–363. doi:10.1111/j.1467-8608.2008.00539.x.
   Web of Science ®Google Scholar
• Alkire, S., C. Oldiges, and U. Kanagaratnam. 2018. Multidimensional poverty reduction in India 2005/6–2015/16: Still a long way to go but the poorest are catching up. OPHI Research in Progress 54a, University of Oxford.
   Google Scholar
• Andrews, N. 2016. “Challenges of Corporate Social Responsibility (CSR) in Domestic Settings: An Exploration of Mining Regulation Vis-à-Vis CSR in Ghana.” Resources Policy 47: 9–17. doi:10.1016/j.resourpol.2015.11.001.
   Web of Science ®Google Scholar
• Bansal, S., M. Khanna, and J. Sydlowski. 2019. “Incentives for Corporate Social Responsibility in India: Mandate, Peer Pressure and Crowding-Out Effects.” https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3370838.
   Google Scholar
• Bansal, S., and S. Rai. 2014. “An Analysis of Corporate Social Responsibility Expenditure in India.” Economic and Political Weekly 49 (50). https://www.epw.in/journal/2014/50/web-exclusives/analysis-corporate-socialresponsibility-expenditure-india.html
   Google Scholar
• Bhattacharyya, A., and M. L. Rahman. 2019. “Mandatory CSR Expenditure and Firm Performance.” Journal of Contemporary Accounting & Economics 15 (3): 100163. doi:10.1016/j.jcae.2019.100163.
   Web of Science ®Google Scholar
• Bornstein, E., and A. Sharma. 2016. “The Righteous and the Rightful: The Technomoral Politics of NGOs, Social Movements, and the State in India.” American Ethnologist 43 (1): 76–90. doi:10.1111/amet.12264.
   Web of Science ®Google Scholar
• Business Today 2013. “Sachin Pilot Urges Companies to See CSR as Investment, Not Burden.” https://www.businesstoday.in/current/corporate/sachin-pilot-on-corporate-social-responsibility-companies-act/story/198487.html
   Google Scholar
• Capano, G., and M. Howlett. 2019. “The State of Policy Instrument Analysis: Knowns, Unknowns and the Current Research Agenda.” https://www.ippapublicpolicy.org/file/paper/5cffe795eb233.pdf.
   Google Scholar
• Chancel, L., and T. Piketty. 2019. “Indian Income Inequality, 1922–2015: From British Raj to Billionaire Raj?” Review of Income and Wealth 65 (S1): S33–S62. doi:10.1111/roiw.12439.
   Web of Science ®Google Scholar
• Chang, S. E. 2018. “Has Indonesia’s Unique Progressivism in Mandating Corporate Social Responsibility Achieved Its Ends?” Sriwijaya Law Review 2 (2): 131–151. doi:10.28946/slrev.Vol2.Iss2.131.pp131-151.
   Google Scholar
• Confederation of Indian Industry (CII) 2017. “Annual CSR Tracker 2016.” www.cii.in.
   Google Scholar
• Confederation of Indian Industry (CII) 2018. “Annual CSR Tracker 2017.” www.cii.in.
   Google Scholar
• Desai, R. D. 2018. “India continues to rank among most corrupt countries in the world”. Forbes. https://www.forbes.com/sites/ronakdesai/2018/03/07/india-continues-to-be-one-of-the-most-corrupt-countries-in-the-world/#6160bb1179c6.
   Google Scholar
• Dharmapala, D., and V. Khanna. 2018. “The Impact of Mandated Corporate Social Responsibility: Evidence from India’s Companies Act of 2013.” International Review of Law and Economics 56: 92–104. doi:10.1016/j.irle.2018.09.001.
   Web of Science ®Google Scholar
• Dreze, J., and A. Sen. 2013. An Uncertain Glory: India and Its Contradictions. Princeton, NJ: Princeton University Press.
   Google Scholar
• Frey, B. S., and R. Jegen. 2001. “Motivation Crowding Theory.” Journal of Economic Surveys 15 (5): 589–611. doi:10.1111/1467-6419.00150.
   Web of Science ®Google Scholar
• Frynas, J. G. 2005. “The False Developmental Promise of Corporate Social Responsibility: Evidence from Multinational Oil Companies.” International Affairs 81 (3): 581–598. doi:10.1111/j.1468-2346.2005.00470.x.
   Web of Science ®Google Scholar
• Gatti, L., B. Vishwanath, P. Seele, and B. Cottier. 2018. “Are We Moving Beyond Voluntary CSR? Exploring Theoretical and Managerial Implications of Mandatory CSR Resulting from the New Indian Companies Act.” Journal of Business Ethics 142: 1–2. doi:10.1007/s10551-018-3783-8.
   Google Scholar
• Gautam, R., and A. Singh. 2010. “Corporate Social Responsibility Practices in India: A Study of Top 500 Companies.” Global Business and Management Research: An International Journal 2 (1): 41–56.
   Google Scholar
• Gerber, A. S., and T. Rogers. 2009. “Descriptive Social Norms and Motivation to Vote: everybody’s Voting and So Should You.” The Journal of Politics 71 (1): 178–191. doi:10.1017/S0022381608090117.
   Web of Science ®Google Scholar
• Gneezy, U., and A. Rustichini. 2000. “A Fine is a Price.” The Journal of Legal Studies 29 (1): 1–17. doi:10.1086/468061.
   Web of Science ®Google Scholar
• Gofen, A. 2015. “Reconciling Policy Dissonance: Patterns of Governmental Response to Policy Non-Compliance.” Policy Sciences 48 (1): 3–24. doi:10.1007/s11077-014-9202-9.
   Web of Science ®Google Scholar
• Howlett, M. 2018. “Matching Policy Tools and Their Targets: Beyond Nudges and Utility Maximisation in Policy Design.” Policy & Politics 46 (1): 101–124.
   Web of Science ®Google Scholar
• Jahnsen, K., and K. Pomerleau. 2017. Corporate Income Tax Rates Around the World, 2017, Tax Foundation Fiscal Fact No. 559. Washington, DC: The Tax Foundation. https://files.taxfoundation.org/20170907092820/Tax-Foundation-FF559.pdf
   Google Scholar
• Karnani, A. 2013. “Mandatory CSR in India: A Bad Proposal.” Stanford Social Innovation Review. https://ssir.org/articles/entry/mandatory_csr_in_india_a_bad_proposal
   Google Scholar
• KPMG 2018. “India’s CSR Reporting Survey 2018.” https://assets.kpmg/content/dam/kpmg/in/pdf/2019/01/India_CSR_Reporting_Survey_2018.pdf
   Google Scholar
• Krichewsky, D. 2017. “CSR Public Policies in India’s Democracy: Ambiguities in the Political Regulation of Corporate Conduct.” Business and Politics 19 (3): 510–547. doi:10.1017/bap.2017.2.
   Web of Science ®Google Scholar
• Levi, M., and A. Sacks. 2009. “Legitimating Beliefs: sources and Indicators.” Regulation & Governance 3 (4): 311–333. doi:10.1111/j.1748-5991.2009.01066.x.
   Web of Science ®Google Scholar
• Manchiraju, H., and S. Rajgopal. 2017. “Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013.” Journal of Accounting Research 55 (5): 1257–1300. doi:10.1111/1475-679X.12174.
   Web of Science ®Google Scholar
• McBarnet, D. 2003. “When Compliance is Not the Solution but the Problem: From Changes in Law to Changes in Attitude.” In Taxing Democracy: Understanding Tax Avoidance and Evasion, edited by V. Braithwaite. Aldershot, UK: Ashgate.
   Google Scholar
• Mellström, C., and M. Johannesson. 2008. “Crowding out in Blood Donation: Was Titmuss Right?” Journal of the European Economic Association 6 (4): 845–863. doi:10.1162/JEEA.2008.6.4.845.
   Web of Science ®Google Scholar
• Ministry of Corporate Affairs (MCA) 2013. “The Companies Act, 2013”. http://www.mca.gov.in/Ministry/pdf/CompaniesAct2013.pdf
   Google Scholar
• Ministry of Corporate Affairs (MCA). n.d. Accessed January 7 2020. http://www.mca.gov.in/MinistryV2/csrdatasummary.html
   Google Scholar
• Mukherjee, A., R. Bird, and G. Duppati. 2018. “Mandatory Corporate Social Responsibility: The Indian Experience.” Journal of Contemporary Accounting & Economics 14 (3): 254–265. doi:10.1016/j.jcae.2018.06.002.
   Web of Science ®Google Scholar
• Narayanan, D. 2015). “How Indian companies are misusing public trusts to launder their CSR spending.” The Economic Times, October 21. https://economictimes.indiatimes.com/news/economy/finance/how-indian-companies-are-misusing-public-trusts-to-launder-their-csr-spending/articleshow/49474584.cms
   Google Scholar
• National CSR Portal. n.d. Accessed January 7 2020. https://www.csr.gov.in/
   Google Scholar
• Nielsen, V. L., and C. Parker. 2012. “Mixed Motives: Economic, Social, and Normative Motivations in Business Compliance.” Law & Policy 34 (4): 428–462. doi:10.1111/j.1467-9930.2012.00369.x.
   Web of Science ®Google Scholar
• Nyborg, K., J. M. Anderies, A. Dannenberg, T. Lindahl, C. Schill, M. Schlüter, W. N. Adger, et al. 2016. “Social Norms as Solutions.” Science 354 (6308): 42–43. doi:10.1126/science.aaf8317.
   PubMed Web of Science ®Google Scholar
• Orlitzky, M., F. L. Schmidt, and S. L. Rynes. 2003. “Corporate Social and Financial Performance: A Meta-Analysis.” Organization Studies 24 (3): 403–441. doi:10.1177/0170840603024003910.
   Web of Science ®Google Scholar
• Pande, S. 2013. “Two per cent of profits on CSR activities is a lot, says Azim Premji.” Business Today, September 26. https://www.businesstoday.in/current/corporate/azim-premji-aima-convention-corporate-social-responsibility/story/198960.html
   Google Scholar
• Posner, E. A. 2000. “Law and Social Norms: The Case of Tax Compliance.” Virginia Law Review 86 (8): 1781–1819. doi:10.2307/1073829.
   Web of Science ®Google Scholar
• Press Trust of India (c). 2019. “CSR violations not to be treated as criminal offence, says Nirmala Sitharaman.” India Today, August 23. https://www.indiatoday.in/business/story/csr-violations-not-to-be-treated-as-criminal-offence-says-nirmala-sitharaman-1590896-2019-08-23
   Google Scholar
• PRIME Database. n.d. “CSR spend by companies listed on NSE crosses INR 10,000 crore in 2017-18: nseinfobase.com.” Accessed January 7 2020. https://www.primedatabase.com/DOC_EMAIL/CSR%20Report_nseinfobase.com_2017-18.pdf
   Google Scholar
• Rayp, G., and N. Van De Sijpe. 2007. “Measuring and Explaining Government Efficiency in Developing Countries.” The Journal of Development Studies 43 (2): 360–381. doi:10.1080/00220380601125230.
   Web of Science ®Google Scholar
• Sarkar, J., and S. Sarkar. 2015. “Corporate Social Responsibility in India—an Effort to Bridge the Welfare Gap.” Review of Market Integration 7 (1): 1–36. doi:10.1177/0974929215593876.
   Google Scholar
• Singh, A. 2019. “Unlocking value from CSR by mitigating fraud risks.” Hindustan Times, September 15. https://www.hindustantimes.com/business-news/unlocking-value-from-csr-by-mitigating-fraud-risks/story-nn1cOJyBJqgRVTvYGBumeI.html
   Google Scholar
• Srinath, I. 2018. “Citizen voices need to be heard in a democracy.” Hindustan Times. https://www.hindustantimes.com/analysis/citizen-voices-need-to-be-heard-in-a-democracy/story-5tqZYe9sNnzrxvcadz14kL.html
   Google Scholar
• Sundar, P. 2017. Why India’s non-profit sector needs comprehensive legal reform. The Wire, May 10. https://thewire.in/politics/ngo-fcra-legal-reform
   Google Scholar
• Sundar, P. 2018. Using CSR funds for political gain. The Wire, December 22. https://thewire.in/business/modi-government-csr-political-gain
   Google Scholar
• Vaishnav, M., P. B. Mehta, and D. Kapur. 2017. Weak Public Institutions behind India’s Low State Capacity. Washington, DC: Carnegie Endowment for International Peace. https://carnegieendowment.org/2017/05/15/weak-public-institutions-behind-india-s-low-state-capacity-pub-69971.
   Google Scholar
• Van Zile, C. 2011. “India’s Mandatory Corporate Social Responsibility Proposal: Creative Capitalism Meets Creative Regulation in the Global Market.” Asian-Pacific Law & Policy Journal 13: 269.
   Google Scholar
• Waagstein, P. R. 2011. “The Mandatory Corporate Social Responsibility in Indonesia: Problems and Implications.” Journal of Business Ethics 98 (3): 455–466. doi:10.1007/s10551-010-0587-x.
   Web of Science ®Google Scholar
• Weaver, R. K. 2014. “Compliance Regimes and Barriers to Behavioral Change.” Governance 27 (2): 243–265. doi:10.1111/gove.12032.
   Web of Science ®Google Scholar
• Weaver, R. K. 2015. “Getting People to Behave: Research Lessons for Policy Makers.” Public Administration Review 75 (6): 806–816. doi:10.1111/puar.12412.
   Web of Science ®Google Scholar
• White, A. 2014. India CSR law could open door to fraud, says Ratan Tata. Philanthropy Age, February 2. Retrieved from http://www.philanthropyage.org/society/india-csr-law-could-open-door-fraud-says-ratan-tata
   Google Scholar
• Winter, S. C., and P. J. May. 2001. “Motivation for Compliance with Environmental Regulations.” Journal of Policy Analysis and Management 20 (4): 675–698. doi:10.1002/pam.1023.
   Web of Science ®Google Scholar
• Yathiraju 2018. 45 per cent of CSR funding paid to activist as ‘consultation fee’ to avail funds. The New Indian Express, July 15. Retrieved from http://www.newindianexpress.com/states/karnataka/2018/jul/15/45-per-cent-of-csr-funding-paid-to-activist-as-consultation-fee-to-avail-funds-1843525.html
   Google Scholar