Özet:

The Companies Act 2013, Sec.135 came into force on the first of April 2014,which brought major changes in the way CSR practices are implemented by organizations in India. The most important changes are the allocation of 2 % CSR funds, the compulsion to spend it through a CSR committee in accordance with Sec.135 of the Companies Act,the formation of CSR policy and compulsory CSR disclosures, etc. This study aims to determine how large-scale organizations in Pune have implemented CSR in the post-CSR mandate period.(2017-18,18-19,19-20 & 20-21).Large-scale organizations in Pune are surveyed using a structured questionnaire.In addition to examining whether large-scale organizations' CSR policies comply with the Companies Act 2013, the survey assesses whether different aspects of an organization's CSR practices are relevant to its CSR policy, as stated in the law. This includes the content of CSR policy, composition of the CSR committee, creation of the CSR fund, implementation modalities, implementing partners, monitoring and performance assessment methods, roles and responsibilities of the Board of Directors and the CSR committee members, as well as the disclosure practices regarding CSR.The collected data is analyzed using SPSS software and MS-excel. Hypotheses testing is done using Pearson's Correlation Coefficient, Linear Modelling, MANOVA(Multivariate analysis of variance), and Paired Sample T-test. According to key findings, most large-scale organizations in Pune are implementing CSR practices in accordance with Sec.135 of the Companies Act 2013. There is a high degree of compliance with Sec.135 of the Companies Act 2013 related to different CSR provisions in different organizations.

Anahtar Kelimeler: