Advanced International Journal for Research

E-ISSN: 3048-7641   •   Impact Factor: 9.11

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Mandated Responsibility: A Literature Review of Post-2013 CSR Reporting in the Indian Cement Industry

Author(s) Dr. Viral Kiritbhai Chavda
Country India
Abstract This paper synthesizes existing literature on Corporate Social Responsibility (CSR) reporting practices within the Indian cement industry. As a sector fundamental to infrastructure development yet burdened with significant environmental and social externalities, the cement industry’s approach to CSR disclosure is of critical academic and practical interest. The review traces the evolution of reporting from voluntary, philanthropic narratives to a compliance-driven activity post the landmark Companies Act, 2013, which mandated CSR spending and disclosure for eligible firms. A meta-review by Kakkar and Singh (2025) confirms that key thematic areas of disclosure remain environmental management and community development. However, the literature consistently critiques the quality of disclosures, highlighting issues of symbolic communication, lack of strategic integration, and limited assurance. Recent studies, such as those by Murthy et al. (2025) and Thomas (2021), begin to address gaps concerning strategic value creation and performance linkages. This review concludes that while reporting volume has increased, future research must prioritize longitudinal impact studies, nuanced stakeholder analyses, and examinations of how disclosures translate into tangible sustainability performance and competitive advantage in this high-impact sector.
Keywords Corporate Social Responsibility (CSR), Sustainability Reporting, Cement Industry, India, Companies Act 2013, Strategic CSR, Decarbonization.
Published In Volume 6, Issue 6, November-December 2025
Published On 2025-11-20
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E-ISSN 3048-7641
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