Abstract
A COMPARATIVE STUDY ON SUSTAINABILITY IN CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN MULTINATIONAL COMPANIES BEFORE THE PANDEMIC PERIOD AND IN THE NEW NORMAL
*Prof. Sritama Dey Saha, Baisakhi Biswas and Dr. Tania Shaw
ABSTRACT
India, being a secular country, is that the first country within the world to form corporate social responsibility (CSR) mandatory, following an amendment to the Companies Act, 2013 in April 2014. Businesses can invest their profits in areas like education, poverty, gender equality, and hunger as a part of any CSR compliance. It is mandated by the government that 2% to 5% of the total profit made by any company has to be used for social works mentioned above as their corporate social responsibility (CSR).
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