Identifying Dimension of CSR in Developed and Developing Economies A Case Study of India and USA

The current study is an attempt to do a comparative analysis of CSR practices in developed and developing countries. The countries that will be selected for the study is India as developing country while USA as developed country. A total of 300 companies has been selected for the purpose of the primary study,
245 companies from India and 55 companies from USA. These companies have been taken as representative of their countries as they will be chosen from the Top 500 companies of that particular country. The criteria for selection of Indian and US based multinational companies in the sample was on the basis of their size and scale of operations as on March, 2018. Eight dimensions of the CSR are mainly; Environment and Natural Resources, Women Welfare and rural development or Girl Child Welfare, Minority groups and Disabled People, Community Development and Health, Education Development, Employees Welfare, Sports and Skill Development, and Contribution to government schemes. Overall, it can be said that the developing and developed countries are both doing similar kind of efforts in the CSR areas except for the community development and health. Developing countries are performing extreme efforts to improve the status of the members of the community members, by providing all the development opportunities to the people and taking care of their health.

Keywords –Corporate social Responsibility, India, Environment, Welfare, Community Development,
Developed Economies.