How mandatory <scp>corporate social responsibility</scp> can help governments with development goals

Many governments seek the private sector to meet their development goals. One possible means enlist this support is impose mandatory or “hard” corporate social responsibility (CSR) requirements on large companies. To shed light how CSR could be helpful in regard, we study case of India, where government has required companies spend a fraction income toward as since 2014. We analyzed expenses leading Indian and found statistically significant similarities among these spending pattern across different categories, which interpret isomorphism. By looking for government's motivation companies' motivations—both perceive priorities unmet needs—we present conceptual model explain isomorphism expenditure categories. The suggests that may find direct corporations achieving