Culture of Corporate Social Responsibility (CSR) in India and Turkiye
DOI:
https://doi.org/10.38154/CJAS.2025.79Keywords:
Corporate Social Responsibility (CSR), Sustainability, mandated CSR, voluntary CSR, India, TurkiyeAbstract
Definitions of Corporate Social Responsibility (CSR) differ from countries and are often aligned to the cultures of a company’s home country. This becomes even more complex under the context of mandated versus voluntary CSR. While compliance guidelines often structure the CSR implementation, but a voluntary CSR helps to mainstream CSR into the governance and sustainability paradigm of the corporation. Therefore, this secondary research seeks to examine the CSR practices of corporations in India and Turkiye and compare them to comprehend their similarities and differences. The two countries have been selected due to their uniqueness - India has been selected as being one of the first countries to have a mandated CSR since April 1, 2014; while Turkiye has been selected due to its geographical distinctiveness. As a first of its kind research, this investigation seeks to contribute significantly to the body of work in the space of CSR and Sustainability study.
References
Akben-Selcuk, E. (2019). Corporate Social Responsibility and Financial Performance: The Moderating Role of Ownership Concentration in Turkiye. Sustainability, 11(13), 3643. https://doi.org/10.3390/su11133643
Akdoğan, Nalan & Selimoglu, Seval & Turkcan, Medine. (2020). Sustainability accounting and corporate social responsibility in Turkiye and in its region. Journal of Accounting and Management Information Systems. 19. 10.24818/jamis.2020.01001.
Akdoğan, Nalan & Selimoglu, Seval & Turkcan, Medine. (2020). Sustainability accounting and corporate social responsibility in Turkiye and in its region. Journal of Accounting and Management Information Systems. 19. 10.24818/jamis.2020.01001.
Andersen K. I. (2003). The project. Retrieved from http://www.aiesec.dk/projects/rexpect/Theproject.htm#Definition
Bond University.
Business for Social Responsibility. (2000). Introduction to corporate social responsibility.
Carroll A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48.
Chapple W., Moon J. (2005). Corporate social responsibility (CSR) in Asia: A seven country study of CSR website reporting. Business and Society, 44(4), 415–441.
Chatterjee, B. & Mitra, N. (2016). The Genesis of the CSR Mandate in India: Demystifying the 'Chatterjee model' in Mitra & Schmidpeter (eds.) Corporate Social Responsibility in India: Cases and Developments After the Legal Mandate. Springer International Publishing.
CII. (2013). CSR Compendium: Eastern Region – Setting Goals, Accomplishing Missions in New Paradigm. Kolkata, West Bengal: Confederation of Indian Industry (CII) publication.
Collier J., Esteban R. (2007). Corporate social responsibility and employee commitment. Business Ethics: A European Review, 16, 19–33.
Commission of the European Communities. (2001). Promoting a European framework for corporate social responsibilities. Brussels, Belgium: Office for Official Publications of the European Communities.
CSRwire. (2003). About CSRwire. Retrieved from http://www.csrwire.com/page.cgi/about.html
Daugareilh & Isabelle. (2008). Employee participation, ethics and corporate social responsibility. European Review of Labour and Research, 14(1), 93–111.
Demir, Gönenç & Cagle, Melissa & Dalkılıç, Ali Fatih. (2016). Corporate Social Responsibility And Regulatory Initiatives In Turkiye: Good Implementation Examples. Journal of Accounting and Management Information Systems. 16.
Doh J. P., Howton S. D., Howton S. W., Siegel D. S. (2010). Does the market respond to an endorsement of social responsibility? The role of institutions, information and legitimacy. Journal of Management, 36(6), 1461–1485.
Eccles R. G., Serafeim G. (2013, May). The performance frontier: Innovating for a sustainable strategy. Harvard Business Review, 91(5), 50–56, 58, 60, 150.
Elkington J. (1994). Towards the sustainable corporation: Win-win-win business strategies for sustainable development. California Management Review, 36, 90, 100.
Ethical Performance. (2003). Introduction: Defining corporate social responsibility. Retrieved from http://www.ethicalperformance.com/bestpractice/archive/1001/introduction.html
Ethics in Action Awards. (2003). What is corporate social responsibility? Retrieved from http://www.ethicsinaction.com/whatiscsr/qanda.html
Fisher, Victoria & Mahoney, Lois & Scazzero, Joseph. (2016). An International Comparison of Corporate Social Responsibility. Issues In Social and Environmental Accounting. 10. 1. 10.22164/isea.v10i1.141.
Foran T. (2001). Corporate social responsibility at nine multinational electronics firms in Thailand: A preliminary analysis. Report to the California Global Corporate Accountability Project. Berkeley, CA: Nautilus Institute for Security and Sustainable Development.
Frederick W., Post J., Davis K. E. (1992). Business and society: Corporate strategy, public policy, ethics (7th ed.). London, UK: McGraw-Hill.
Global Corporate Social Responsibility Policies Project. (2003). A role for the government—Issues at hand. Chapel Hill, NC: Kenan-Flagler Business School of the University of North Carolina. Retrieved from http://www.csrpolicies.org/CSRRoleGov/CSR_Issue/csr_issue.html
Goel, Anupama & Rathee, Himangshu. (2022). CSR Policies in Different Countries: A Comparative Analysis. 10.5772/intechopen.106612.
Goodpaster K. E., Mathews Jr J. B. (2003). Can a corporation have a conscience? In Harvard business review on corporate responsibility (pp 131–156). Boston, MA: Harvard Business School Publishing.
Hart S. (1995). A natural-resource-based view of the firm. The Academy of Management Review, 20(4), 986–1014.
Hopkins M. (1998). The planetary bargain: Corporate social responsibility comes of age. London, UK: Macmillan.
IBEF. (2024). India Turkiye Trade. Exploring India Turkiye Trade and Economic Relations | IBEF
IBEF. (2024). India Turkiye Trade. Exploring India Turkiye Trade and Economic Relations | IBEF
IndianNGOs.com. (2003). Corporate social responsibility. Retrieved from http://www.indianngos.com/corporate/members/researcha.html
India-Türkiye Relations. (2023). Ministry of External Affairs Central Europe Division. 19_-08-_2023_Websits_India_-_Turkiye_Relations__1_.pdf
India-Türkiye Relations. (2023). Ministry of External Affairs Central Europe Division. 19_-08-_2023_Websits_India_-_Turkiye_Relations__1_.pdf
Isaksson, L. (2012). 'CSR: A Study of Strategic Management and Performance'. Doctoral Dissertation,
Isaksson, L., Mitra, N. (2019). To Legislate or Not: That Is the Question—Comparing CSR Intent and Effects in Economies with Voluntary CSR and Legislated CSR. In: Schmidpeter, R., Capaldi, N., Idowu, S.O., Stürenberg Herrera, A. (eds) International Dimensions of Sustainable Management. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-04819-8_3).
Isaksson, L., Mitra, N. (2019). To Legislate or Not: That Is the Question—Comparing CSR Intent and Effects in Economies with Voluntary CSR and Legislated CSR. In: Schmidpeter, R., Capaldi, N., Idowu, S.O., Stürenberg Herrera, A. (eds) International Dimensions of Sustainable Management. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-04819-8_3).
Jackson P., Hawker B. (2001). Is corporate social responsibility here to stay? Retrieved from http://www.cdforum.com/research/icsrhts.doc
Kanter R. M. (2003). From spare change to real change: The social sector as beta site for business innovation. In Harvard business review on corporate responsibility (pp. 189–214). Boston, MA: Harvard Business School Publishing.
Kapoor S., Sandhu H. S. (2010). Does it pay to be socially responsible? An empirical examination of impact of corporate social responsibility on financial performance. Global Business Review, 11, 185–209.
Kay J. (1993). Foundations of corporate success. Oxford, UK: Oxford University Press.
Khoury G., Rostami J., Turnbull J. P. (1999). Corporate social responsibility: Turning words into action. Ottawa, Canada: Conference Board of Canada.
Kilcullen M., Kooistra J. O. (1999). At least do no harm: Sources on the changing role of business ethics and corporate social responsibility. Reference Services Review, 27(2), 158–178.
Kiliç, M.; Kuzey, C.; Uyar, A. The impact of ownership and board structure on Corporate Social Responsibility (CSR) reporting in the Turkish banking industry. Corp. Gov. 2015, 15, 357–374.
Kitthananan A. (2010). Creating business and social value: The Asian way to integrate CSR into business strategies. United Nations publication. Retrieved from http://www.unescap.org/sites/default/files/P2-SocialValue.pdf
Lea R. (2002). Corporate social responsibility: Institute of directors (IoD) member opinion survey. London, UK: IoD. Retrieved from http://www.epolitix.com/data/companies/images/Companies/Institute-ofDirectors/CSR_Report.pdf
Maignan I., Ferrel O., Hult G. M. (1999). Corporate citizenship: Cultural antecedents and business benefits. Journal of the Academy of Marketing Science, 27, 455–469
Marsden C. (2001). The role of public authorities in corporate social responsibility. Retrieved from http://www.alter.be/socialresponsibility/people/marchri/en/
McWilliams A., Siegel D. (2001). Corporate social responsibility: A theory of the firm perspective. The Academy of Management Review, 26(1), 117–127.
Mehmet, O. (2010). Can the Rise of ‘New’ Turkiye Lead to a ‘New’ Era in India-Turkiye Relations?. Mehmet OZKAN. https://www.researchgate.net/publication/46377872_Can_the_Rise_of_'New'_Turkiye_Lead_to_a_'New'_Era_in_India-Turkiye_Relations [accessed Dec 05 2024].
Ministry of External Affairs. (2014). India Turkiye Relations. 840_Turkiye_December_2014_eng_1_.pdf
Mitchell R. K., Agle B. R., Wood D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853–886.
Mitra N. (2014). Corporate social responsibility should contribute towards developing human capital—The India perspective. New Delhi, India: Excel India Publishers.
Mitra, N. & Schmidpeter, R. (2016). The Why, What And How Of The CSR Mandate: The India Story in Mitra & Schmidpeter (eds.) Corporate Social Responsibility in India: Cases and Developments After the Legal Mandate.
Mitra, N. (2019). Strategic Role of Mandated Corporate Social Responsibility: The India Story. Journal of Operations and Strategic Planning, 2(2), 132-162. https://doi.org/10.1177/2516600X19890709
Mitra, N., & Chatterjee, B. (2019). India’s Contribution to the Sustainable Development Goals (SDGs) with Respect to the CSR Mandate in the Companies Act, 2013. In S. Idowu, R. Schmidpeter, & L. Zu (Eds.), The Future of the UN Sustainable Development Goals (pp. 383-396). Springer.
Mitra, N., Mukherjee, D., Gaur, A.S. (2020). Mandated CSR in India: Opportunities, Constraints, and the Road Ahead. In: Schlegelmilch, B.B., Szőcs, I. (eds) Rethinking Business Responsibility in a Global Context. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-34261-6_12
Mitra, N., Schmidpeter, R. (2020). Five Years of Mandated Corporate Social Responsibility in India (2014–2019). In: Mitra, N., Schmidpeter, R. (eds) Mandated Corporate Social Responsibility. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-24444-6_1
Muller, A. (2006). 'Global Versus Local CSR Strategies', European Management Journal, 24, 189–98.
Omair, A. (2017). India-Turkiye Relations in a 'Multidimensional Foreign Policy'.
Örtenblad A. (2016). Research handbook on corporate social responsibility in context. Northampton, MA: Edward Elgar Publishing.
Ozkan, Mehmet. (2010). Can the Rise of ‘New’ Turkiye Lead to a ‘New’ Era in India-Turkiye Relations? Mehmet OZKAN.
Peterson R. T., Jun M. (2009). Perception of social responsibility: The entrepreneurial vision. Business and Society, 48(3), 385–406.
Piacentini M. G., MacFadyen L., Eadie D. R. (2000). Corporate social responsibility in food retailing. International Journal of Retail and Distribution Management, 28(10), 459–469.
Pinney C. (2001). Imagine speaks out. How to manage corporate social responsibility and reputation in a global marketplace: The challenge for Canadian business. Retrieved from http://www.imagine.ca/content/media/team_canada_china_paper.asp?section=media
Porter M., Kramer M. (2011). Creating shared value. Harvard Business Review, 89(1/2), 62–77.
Prahalad C. K. (2006). The fortune at the bottom of the pyramid. The Wharton Press Paperback Series. Wharton School Publishing Paperback Editions. Upper Saddle River, NJ: Pearson Prentice Hall.
Rangan V. K., Chase L., Karim S. (2015 January–February). The truth about CSR. Harvard Business Review. Retrieved from https://hbr.org/2015/01/the-truthabout-cs
Reder A. (1994). In pursuit of principle and profit: Business success through social responsibility. New York, NY: Putnam.
Sahin, K.; Basfirinci, C.S.; Ozsalih, A. (2011). The impact of board composition on corporate financial and social responsibility performance: Evidence from public-listed companies in Turkiye. Afr. J. Bus. Manag. 2959–2978.
Sen S., Bhattacharya C., Korschun D. (2006). The role of corporate social responsibility in strengthening multiple stakeholder relationships: A field experiment. Journal of the Academy of Marketing Science, 34, 158–166.
Sirsly C. A. T., Lamertz K. (2008). When does a corporate social responsibility provide a first mover advantage? Business and Society, 47, 343–370.
Stephen B., Gregory J., Matten D. (2012). Corporate social responsibility and institutional theory: New perspective on private governance. Socio-Economic Review, 10, 3–28.
Strategis. (2003). What is CSR? Retrieved from http://strategis.ic.gc.ca/epic/internet/incsrrse.nsf/vwGeneratedInterE/h_rs00094e.html
Turker, D., Can, Ö. (2021). Corporate Social Responsibility in Turkiye. In: Idowu, S.O. (eds) Current Global Practices of Corporate Social Responsibility. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-68386-3_18
UK Government. (2001). UK government response to European commission green paper on corporate social responsibility. Retrieved from http://europa.eu.int/comm/employment_social/soc-dial/csr/pdf2/013GOVNAT_United-Kingdom_UK_011221_en.pdf
Van Marrewijk M. (2003). Concepts and definitions of CSR and corporate sustainability: Between agency and communion. Journal of Business Ethics, 44, 95–105.
Visser W. (2008). Corporate social responsibility in developing countries. In Crane A., McWilliams A., Matten D., Moon J., Siegel D. (Eds.), The oxford handbook of corporate social responsibility (pp. 473–479). Oxford, UK: Oxford University Press.
Woodward-Clyde. (1999). Key opportunities and risks to New Zealand’s export trade from green market signals (Final Paper). Auckland, NZ: Woodward-Clyde.
World Business Council for Sustainable Development. (1999). Corporate social responsibility: Meeting changing expectations. Geneva, Switzerland: World Business Council for Sustainable Development.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Nayan Mitra
This work is licensed under a Creative Commons Attribution 4.0 International License.
With the Creative Commons 4.0 CC-BY Licence, you can share (copy and redistribute in any medium or format) and adapt (remix, transform, and build upon) the material, for any purpose, even commercially.
CJAS does not revoke these freedoms as long as you follow these license terms:
- Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Follow us on Twitter.
