The aim of this paper is to explore different areas of CSR covered by the companies in India and to have a comparative analysis of such practices of Indian companies and MNCs working in India.
The sample for the present study consisted of 38 companies including 18 Indian companies and 20 MNCs of different countries working in India across various industries. The data thus generated was analyzed with the help of ANOVA and factor analysis.
The study finds that there is a little difference in CSR practices of Indian companies and MNCs and that is in terms of importance/focused areas of CSR. Companies are adopting CSR practices of environmental marketing, sustainable development, local community support, and transparency and accountability.
MNCs are adopting almost the same CSR practices as adopted by their counterpart Indian companies. Thus, MNCs are adhering to the prevailing business practices in host countries.
