CSR during COVID-19 Pandemic and Mapping with Schedule VII of Companies Act, 2013 vis-à-vis SDGs: Reflections from BSE-Manufacturing Index Companies

IITM Journal of Business Studies 2021

14 Pages Posted: 23 Jun 2021

See all articles by Dr. Sumit Kumar Maji

Dr. Sumit Kumar Maji

University of Burdwan - Department of Commerce

Date Written: June 18, 2021

Abstract

The article tries to shed some light on the Corporate Social Responsibility (CSR) activities undertaken by the top Indian manufacturing companies to combat the social, economic and health challenges emanated from the COVID-19 crisis. Effort was also made to map the CSR activities undertaken during this pandemic situation with the mandated list of CSR activities under Schedule VII of Companies Act, 2013 and Sustainable Development Goals (SDGs) in general using Content analysis technique. The outcome of the study revealed that majority of the selected Indian manufacturing companies have undertaken various preventive and mitigation measures for enabling the stakeholders to tide over the crisis which can be mapped with Clauses i, v and ix of Schedule VII of Companies Act, 2013 and SDGs 2, 3, 8 and 17.

Keywords: CSR, COVID-19, SDGs, Companies Act, 2013, Content Analysis

Suggested Citation

Maji, Dr. Sumit Kumar, CSR during COVID-19 Pandemic and Mapping with Schedule VII of Companies Act, 2013 vis-à-vis SDGs: Reflections from BSE-Manufacturing Index Companies (June 18, 2021). IITM Journal of Business Studies 2021, Available at SSRN: https://ssrn.com/abstract=3869851

Dr. Sumit Kumar Maji (Contact Author)

University of Burdwan - Department of Commerce ( email )

Department of Commerce
Burdwan-713104
Burdwan, IN West Bengal 713104
India
+919475939809 (Phone)

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