CSR Mandate Versus Implementation: Case Study of Odisha Power Generation Corporation Limited (OPGC)

Abstract

This single, unique, revelatory case study uses multiple sources of evidence to document the corporate social responsibility (CSR) strategy, planning and intervention approaches of Odisha Power Generation Corporation of India (OPGC) Limited, post passing of the CSR mandate under the Companies Act, 2013 in India; outlines its various efforts for alignment with the provisions of law; analyses the relevance of OPGC’s efforts with respect to the CSR Rules and Schedule VII; and recommends a way forward. However, this research is limited to Section 135, the CSR Rules and Schedule VII of the Companies Act, 2013 in India, and their applicability within India with reference to OPGC.