A Comparison of Corporate Social Responsibility (CSR) Norms In India And The United Kingdom

Publication Information

Journal Title: Asian Law & Public Policy Review
Author(s): Siddharth Rawat
Published On: 16/05/2022
Volume: 7
First Page: 80
Last Page: 99
ISSN: 2581-6551
Publisher: The Law Brigade Publisher

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Siddharth Rawat, A Comparison of Corporate Social Responsibility (CSR) Norms In India And The United Kingdom, Volume 7, Asian Law & Public Policy Review, 80-99, Published on 16/05/2022, Available at https://alppr.thelawbrigade.com/article/a-comparison-of-corporate-social-responsibility-csr-norms-in-india-and-the-united-kingdom/


Corporate Social Responsibility (CSR) is the approach or policy adopted by organisations in order to achieve sustainable development by providing social, environmental, and technical support to members of society. The ‘United Nations Industrial Development Organization’ has defined CSR as a concept of management where the companies combine their social and environmental concerns in their business dealings. CSR is known as the ‘Triple-Bottom-Line Approach’, as it promotes the commercial interests of an organisation and fulfils its social obligations and duties. CSR is different from charity and other philanthropic activities. India is the first nation in the world to mandate CSR spending. The UK, on the other hand, is one of the first countries to introduce a ‘Triple Bottom Line Approach’ into the structure of corporations. CSR Regulations have become extremely significant for the purpose of promoting the sustainability of the business as well as the environment. Although India and the UK are pioneers in this concept, they have adopted a different approaches towards the same. India is the first country to mandate CSR spending in the field of corporate law. The UK, on the contrary, does not mandate any CSR spending. However, it is one of the first countries to integrate the ‘Triple Bottom Line Approach’ of people, profit, and the planet, among its firms through different regulations. This shows that India follows a ‘Mandatory’ approach to CSR spending as compared to the UK, which abides by the ‘Voluntary’ approach to CSR spending.[i] This article begins with a brief introduction to the concept of Corporate Social Responsibility (CSR). It talks about the evolution and the history of CSR in India and the United Kingdom (UK). It goes on to deal with the CSR Regulations in India as well as in the UK that are in place at the present. The strategies and practices adopted by some of the major and well-reputed organisations in India and the UK are also discussed. Finally, the article attempts to analyse the future of CSR strategies and practices in India and the UK.

[i] Sirgapoor Sahil Reddy, Comparing the CSR Regulations in India and the UK, LEGAL MAXIM (Aug. 20, 2020), https://www.legalmaxim.in/comparing-the-csr-regulations-in-india-and-the-uk/.

Keywords: CSR Norms in India and the UK, CSR Regulations in India and the UK, Comparing the CSR Norms between India and the UK, CSR and its Future in India and the UK

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