Corporate social responsibility (CSR) practices are gaining momentum globally but their implementation becomes problematic due to the presence of barriers. So, this study aims to identify the barriers to CSR implementation among manufacturing enterprises, develop their classification and establish relationships among the barriers.
An exhaustive list of barriers was identified from the literature, and following surveys and expert opinions, 19 critical barriers were extracted. Interpretive structure modelling was used to understand the hierarchal and contextual relationships among barriers of CSR implementation.
The results show that are no autonomous variables present in the study. The proposed conceptual framework presents the hierarchy and interlinkage of barriers to CSR implementation in manufacturing enterprises. The results also indicate that rigidity in culture and corruption in the system and within the governance system of the country are the two most influential barriers that impede CSR implementation in manufacturing enterprises.
The interactions among CSR barriers provide policymakers, industrial practitioners and managers with a framework to recognise and evaluate mutual relationships and interlinking among barriers. CSR training and undertaking CSR in collaboration can help medium enterprises overcome these barriers and prepare strategies to mitigate their impact.
