When Opposites Detract from Cross-Sector Collaboration: An empirical analysis of CSR implementation after the 2013 reform to the India Companies Act

This paper examines under what conditions firms implement their corporate social responsibility (CSR) activities through nongovernmental organizations (NGOs) or on their own. We examine the firm’s choice of CSR implementation mode following the passage of the 2013 amendment to India. Companies Act regulating firms’ CSR contributions.

Our findings advance research on CSR and nonmarket strategy, by contributing to our understanding of how macro-institutional factors can influence firms’ governance choices in the transaction-cost analysis.