IJSP is an International, Peer Reviewed/ Refereed, Indexed, Open Access, Online Journal of Arts and Social Sciences. 10 Golden Years of the regular Publication Call for Paper : IJSP invites Research articles, View Papers, Short Communications, Book Reviews etc for Vol 11(02):2024 Timeline for Vol 11(02):2024 Proposed Publication Date (Online): 31 July 2024, (Print): 15 August 2024 Last Date of Submission: 31 May 2024

A Comparative Study of United Nationa Sustainable Development Goals and Activities covered under Schedule VII of the Companies Act, 2013

Vivek V Torgali, Rajendra Kumar Hittangi

Affiliations:

Research Scholar, Karnataka State Law University, Hubballi, Karnataka, INDIA
Assistant Professor, Karnataka State Law University, Hubballi, Karnataka, INDIA

Download

Section 135 of Companies Act, 2013, states the social responsibilities of companies. The United Nations (UN) has proclaimed the social responsibilities of nations and corporates by way of Sustainable Development Goals. Hence, the present study is undertaken to compare the mandate provided under section 135 of the Companies Act, 2013, with that of the UN’s Sustainable Development Goals.

Keywords:
CSR, Corporate Social Responsibility, Sustainable Development Goals

Blowfield, M. (2005) : Corporate Social Responsibility: Reinventing the meaning of Development?, International Affairs, 81(3), pp. 515-524.
Christopher D.S. (1980) : The Place of Enterprise Liability in the Control of Corporate Conduct, Yale Law Journal, 90, p. 1.
Declaration of the United Nations Conference on the Human Environment, available at https://undocs.org/en/A/CONF.48/14/Rev.1.
Definition of CSR, by United Nations Development Organisation (UNIDO), available at https://www.unido.org/our-focus/advancing-economic-competitiveness/competitive-trade-capacities-and-corporate-responsibility/corporate-social-responsibility-market-integration/what-csr.
Guha, R. (2008) : India After Gandhi: The History of the World’s Largest Democracy, New York, Harper Perennial, p. 126.
Millennium Development Goals – Resolution adopted by the United Nations General Assembly on 18^th September 2000 in fifty-fifth session, available at https://undocs.org/en/A/RES/55/2 and https://www.un.org/millenniumgoals/ accessed on 10th October 2022.
Ravi Puliani & Mahesh Puliani, Eds., (2017) : Bharat’s Companies Act, 2013 with Companies Rules & Forms, 27^th Eds., New Delhi, Bharat Law House Pvt Ltd, p. 1.163.
Report of the United Nations Conference on Environment and Development, Rio de Janerio, 3-14 June 1992, A/CONF.151/26/Rev.1 (Vol. I), available at https://sustainabledevelopment.un.org/content/document/5987our-common-future.pdf.
Report of the World Commission on Environment and Development: Our Common Future, 1987, available at https://sustainabledevelopment.un.org/content/document/5987our-common-future.pdf.
Sustainable Development Goals – Resolution adopted by the United Nations General Assembly on 25^th September 2015 in seventieth session available at https://www.un.org/en/development/desa/population/migration/generalassembly/docs/globalcompact/A_RES_70_1_E.pdf (A/Res/70/1 - Transforming our world: the 2030 Agenda for Sustainable Development)
Visser, W., (2008) : Corporate Social Responsibility in Developing Countries, in The Oxford Handbook of Corporate Social Responsibility, Edited by A. Crane, A. McWilliams, D. Matten, J. Moon, & D. Siegel, Oxford, UK, Oxford University Press, p. 473.
What is CSR, by United Nations Development Organisation (UNIDO), available at https://www.unido.org/our-focus/advancing-economic-competitiveness/competitive-trade-capacities-and-corporate-responsibility/corporate-social-responsibility-market-integration/what-csr.