Bachelor of Social Work (B.S.W.) Corporate Social Responsibility Syllabus - Mumbai University

About this course

This course is designed to provide students with a comprehensive understanding of Corporate Social Responsibility (CSR), focusing on its evolution, key legislative frameworks, and contemporary applications in the Indian context. With special attention to Section 135 of the Companies Act, CSR Rules 2014, and Schedule VII, the course equips students to navigate the legal and ethical foundations of CSR. Learners will explore essential tools such as Environmental Impact Assessments (EIA), Social Impact Assessments (SIA), and Social Audits, gaining both theoretical grounding and practical skills. The course also emphasizes the design and implementation of CSR strategies aligned with organizational goals and national development priorities. By bridging policy understanding with field-based applications, this course prepares students to become effective CSR professionals capable of driving socially responsible and sustainable business practices.

Course objectives

• Gain an understanding of an emergence of corporate social responsibility
• Explore the key concepts of CSR in the Indian context, with a focus on Section 135 of the Companies Act, CSR Rules 2014, and Schedule VII of the Companies Act.
• Learn the principles and methodologies for conducting Environmental Impact Assessments (EIA), Social Impact Assessments (SIA), and Social Audits.
• Develop skills to create a CSR framework based on established company policies and procedures.

Learning outcomes

• CO 197 Critically Analyse the History and the theoretical Perspectives and relevant acts pertaining to CSR.
• CO 198 Apply the principles and methodologies of EIA, SIA, and Social Audits in practical scenarios
• CO 199 Discuss the current status of CSR initiatives in India and recommend improvements based on comprehensive analysis
• CO 200 Design a CSR framework tailored to a company's policies, procedures, and community needs

Unit I: History and Theory of CSR

• Importance of CSR; Definition of CSR; Dimensions of CSR
• History of CSR in India and across the Globe
• Theories of Corporate Governance; Importance of CSR in Corporate Governance
• Stakeholder Theory: Taxonomy, Stakeholder Relationship, Impact and Dilemmas of Business
• Stewardship Theory

Essential readings

• Narang R.K. (2009). Corporate Social Responsibility: Replicable Models on Sustainable Development. New Delhi: The Energy and Resources Institute
• Sanjay, K. (2008). Corporate Social Responsibility in India, New Delhi: Sage Publications

Unit II: Select Provisions of Companies Act and CSR Rules

• Overview of Companies Act 2013 (amended in 2020)
• Legal provision for CSR in India: Clause 135 of the Companies Act; Companies (Corporate Social Responsibility Policy) Rules; and Schedule VII of the Companies Act
• CSR Implementation: Setting the CSR Committee; Strategic Planning; Stakeholder Engagement; Reporting
• Corporate liability for environmental damage /Sustainability

Essential readings

• Lumde, N. (2018). Corporate Social Responsibility in India: A Practitioner’s Perspective. Chennai: Notion Press
• Garg, K. (2023). Corporate Social Responsibility. Mumbai: Tax Guru Bharat Books

Unit III: EIA, SIA and Social Audit

• EIA: Meaning, Definition, Principles and Methodology
• Social Impact Assessment: Meaning, Definition, Principles and Methodology
• Social Audit: History, Principles and Methodology
• Data collection, data presentation, and reporting in EIA, SIA and Social Audits
• Use of Logical Framework Analysis / Results based Management

Essential readings

• Lawrence, D.P. (2005). Environmental Impact Assessment, New Jersey: Wiley International
• Barrow, C.J. (2000). Social Impact Assessment: An Introduction. London: Oxford University Press
• MoRD (2015). Social Audit Manual. Hyderabad: National Institute of Rural Development and Panchayati Raj

Unit IV: CSR Partnership and Documentation

• Review of current CSR documents and guidelines
• CSR practices in Select Indian companies
• Developing partnership with stakeholders
• Documentation and reporting in CSR: ESG, Sustainability Reporting, and BRSR notified by SEBI
• Managing Organizational Ecosystem
• Digital Communication in the context of CSR
• Overview on Corporate Finance

Essential readings

• ICAI (2021). Business Responsibility and Sustainability Reporting. New Delhi: Institute of Chartered Accountants of India
• Mitra, N (2017). Corporate Social Responsibility in India: Cases and Developments After the Legal Mandate (CSR, Sustainability, Ethics & Governance). New Delhi: Springer