From Philanthropy to Impact: A Thematic Review of Corporate Social Reporting in India (1990-2025) and a Future Research Agenda for Amrit Kaal @ 2047
慈善から影響へ：インドにおける企業社会的報告のテーマ別レビュー（1990-2025年）とAmrit Kaal @ 2047のための将来研究課題 (AI 翻訳)
Viral Chavda
🤖 gxceed AI 要約
日本語
本論文は、1990年から2025年までのインドにおける企業社会的報告（CSR）の進化をテーマ別にレビューし、4つの時代（慈善、コンプライアンス、ESG、統合と影響）を特定する。特に、2013年会社法第135条からBRSR枠組みへの移行を分析し、将来の研究課題を提示する。
English
This paper reviews the evolution of corporate social reporting (CSR) in India from 1990 to 2025, identifying four eras: Philanthropy, Compliance, ESG, and Integration & Impact. It analyzes the shift from voluntary philanthropy to mandatory BRSR frameworks and proposes a research agenda for India's 2047 vision. The review synthesizes academic literature and regulatory developments, highlighting the role of the Companies Act 2013 and NGRBC guidelines.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本でもSSBJ導入や有報でのサステナビリティ開示義務化が進む中、インドのCSR報告の進化（自主的から強制的へ）は、今後の日本における開示制度設計や企業対応の参考になる。特に、BRSRのような独自基準の策定プロセスは、日本の統合報告書やSSBJとの比較において示唆に富む。
In the global GX context
For global GX audiences, this paper provides a case study of how an emerging economy (India) transitioned from voluntary philanthropic CSR to mandatory ESG-driven reporting. It offers insights into regulatory pathway design (e.g., NVGs to BRSR) and challenges in harmonizing with global standards like GRI and ISSB, relevant for other countries developing their own disclosure infrastructures.
👥 読者別の含意
🔬研究者:This review provides a structured periodization of CSR/ESG reporting in India and a future research agenda that can guide comparative studies with other emerging economies.
🏢実務担当者:Corporate sustainability teams operating in India can trace the evolution of reporting mandates and anticipate future integration of impact measurement and technology.
🏛政策担当者:The paper's proposed Integration & Impact Era offers a long-term vision for Indian regulators and contributes to the global discourse on mandatory ESG disclosure design.
📄 Abstract（原文）
This paper presents a thematic review of corporate social reporting (CSR) in India over three decades, from 1990 to 2025, tracing its evolution from voluntary philanthropic disclosures to mandatory, regulation-driven reporting under Section 135 of the Companies Act, 2013, and the subsequent emergence of comprehensive ESG frameworks. The review synthesizes academic literature, regulatory developments from official government sources, and industry practice to identify four distinct eras: the Philanthropy Era (1990-2009), characterized by voluntary, unstandardized disclosures driven by family business traditions; the Compliance Era (2009-2019), marked by the 2009 Voluntary Guidelines, the 2011 National Voluntary Guidelines, the 2013 Companies Act mandate, and the shift from charity to structured reporting; the ESG Era (2019-2025), defined by the National Guidelines on Responsible Business Conduct (NGRBC), the Business Responsibility and Sustainability Reporting (BRSR) framework, and convergence with global standards; and the proposed Integration & Impact Era (2025-2047), which envisions CSR reporting as a strategic tool for achieving India's Viksit Bharat @ 2047 vision. The paper concludes by proposing a research agenda for this future era, identifying critical questions around impact measurement, technology integration, stakeholder engagement, and policy innovation needed to position India as a global leader in sustainable and responsible business conduct.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.ijfmr.com/papers/2026/1/82295.pdffirst seen 2026-07-18 07:28:31
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