... (CSR) as an important criterion; however, they differ in the policy enforcement of CSR (Oware and Mallikarjunappa, 2022). Literature has used the sustainability and CSR interchangeably, as both cater to the same objectives (Ray and Raju, 2014). Promoter ownership Mandatory CSR Business groups...

... 05 11 2020 30 03 2021 23 06 2021 13 08 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Central public sector undertaking CSR reporting Mandatory CSR India Corporate social responsibility (CSR) began...