AylorBonnie_ResearchProject_Unit9Assignment1

SOCIALLY RESPONSIBLE DEVELOPMENT BETWEEN THE
UNITED STATES AND INDIA
An Ethical Dilemma in Responsible Agendas
Bonnie Aylor / ID 2030815
For: BMGT 8008 / Winter 2015 / Unit9 Assignment 1 / Dr. Janet Salmons

Social Responsibility Ethics Dilemma Monday, March 9, 2015 Page 1 of 70
Table of Contents
Executive Summary............................................................................................................ 3
Introduction......................................................................................................................... 5
Ethical Dilemma ................................................................................................................. 6
Overview......................................................................................................................... 6
Implicit / Explicit........................................................................................................ 6
Deontology vs Virtue.................................................................................................. 8
Utilitarianism .............................................................................................................. 9
Leadership Implications................................................................................................ 11
Shareholder vs Stakeholder....................................................................................... 12
Shareholder vs Stakeholder - Stakeholder................................................................ 12
Stakeholder vs Shareholder - Shareholder................................................................ 13
Global Context.............................................................................................................. 14
Global Standards....................................................................................................... 14
Global Needs............................................................................................................. 15
Development............................................................................................................. 16
Western Theoretical Framework – United States CSR ethics. ......................................... 16
Utilitarianism ................................................................................................................ 17
Shareholder Ethic.......................................................................................................... 17
Assistance to SME’s ..................................................................................................... 19

Non-Western Theoretical Framework – India CSR ethics. .............................................. 19
Social Welfare............................................................................................................... 19
Executives................................................................................................................. 19
Tourism Industry....................................................................................................... 20
Banking Industry....................................................................................................... 20
Religion and Social Welfare......................................................................................... 21
Local SME’s ................................................................................................................. 21
Three Points of Comparison ............................................................................................. 22
Difference between a focus on government focused CSR policy’s among Indian firms
vs business run CSR policies among United States firms. ....................................................... 23
Differences between socially derived CSR practices in Indian compared with Human
rights derived CSR practices in United States .......................................................................... 24
Religiously derived CSR ethics in India vs Marketing Derived CSR in United States 26
Analysis & Conclusions.................................................................................................... 28
References......................................................................................................................... 31
Appendix........................................................................................................................... 35
Appendix II – Annotated Outline ..................................................................................... 43

Executive Summary
This research proposes to look into a situation in which a United States (US) firm, kept
anonymous for the purpose of this research, would like to add an electric SmartCar into a region
that is primarily powered by coal. The SmartCar cannot be introduced right away because the
transference of petro emissions to increased amounts of coal emissions would cause negative
points towards the Western company’s CSR sustainability reputation. The study seeks to
analyze the differences in CSR agendas between India and the US. The thesis states that there
will be a point of convergence between the two regions whereby the US will be able to introduce
new experimental alternative energy designs into the country, and later introduce the SmartCar.
There are a few general ethical dilemmas that underly the conflict between the two
regions. The study recognizes a difference in implicit and explicit governance of businesses
within the two regions. There is also a consideration of act vs rule ethics. This brings about a
consideration of relativism vs idealism is which idealism in mostly objective. Researchers also
recognize a difference between virtue ethics and utilitarianism. Finally, there is a clearly
opposing view between the representation of care ethics and feminist ethics between the two
regions.
This brings about implications of leadership and global applications. Leadership
indications have a lot to do with the stakeholder vs shareholder perspective. The administration
of these two perspectives in the respective regions also compares to utilitarianism vs virtue
ethics. This leads into a discussion of accountability. Global implications include the consensus
of nations to join into a global governance regime or a network of conglomerated CSR standards.
It also brings about a discussion of the varying needs between regions.
Each region is represented with its own CSR framework. These findings indicate a
shareholder view in the US where CSR is carried out to build a profit. These agenda’s include

marketing and human rights focus. The Indian CSR framework involves a stakeholder
perspective and brings about agendas related to social welfare and religion. There is a general
consensus related to marketing of SME’s.
The CSR ethics between both regions are compared under three points of comparison.
The first point of comparison deals with the difference between a complete business governance
of CSR in the US and a dominantly government based structure in the India. The second
compares the human rights focus in the US to the social welfare focus in India. The final
compares the marketing focus in the US with the focus on religion in India. There are some
points of convergence available in linking realization of the self-benefit with the social benefit to
Dharma and in producing marketing CSR efforts along SME’s.

Introduction
While conducting research in regards to the capabilities of one United States firm, which
is to remain anonymous for the purpose of this study, to introduce an electric car version into the
region of India, it became apparent that the company would need to enact an alternate plan for
reasons relating to the corporate social responsibility paradigm. India’s current methods of
electrical provision, which is mostly through coal powered electricity, in most areas of the
country do not allow the notion of sustainability to be a part of the powering of an electric car. It
was found that the best solution would be to introduce a petro powered car with superior gas
mileage instead. Once the petro vehicle became a part of the market, then the firm would be able
to implement a plan to network with area businesses and implement Corporate Social
Responsibility (CSR) programs in order to assist with the transformation of energy supplies in
the area. This plan seemed plausible since India currently had set goals for a time range of
switching the electric resource over to another type by certain dates depending on the type of
resource they were planning to switch over to – the plan was in phases and involved more that
one alternate energy source.
Rather than to encourage the continuous use of coal, the company could integrate more
luxurious forms of energy provisions that were under research and development in the United
States through firm innovation programs. However, a problem arose in regards to the differences
in the way in which United States firms and firms in India implemented CSR programs. In order
to implement a mass program to provide sustainable change within India, the United States firm
would have to find a point of consistency between the moral values relating to CSR among
Indian firms and those among United States firms. This point of similarity would need to
correlate with proposed efforts for offering of CSR programs within India by the US firm in
order for it to be accepted by the Indian counterparts.

This research will prove that there are some clear differences in CSR between the United
States and India. However, while there are clear differences there are also some points of
convergence. After reviewing some main philosophical definitions of what ethics is, these
theories will be combined with current practices of values, moralities, and ethics in each country.
The thesis thus states that there does exist a point of convergence where a US firm will be most
beneficial to the growth of development within India by the introduction of new energy
technologies, as well as a new version of the SmartCar within it’s border.
Ethical Dilemma
Overview
There are many different ethical theories that can be used to shape CSR policy within the
individual firm. Theorists look at utilitarianism, virtue, deontology and consequentialist theories
to derive a meaning of CSR. Some theorists look at the interplay of the larger society with the
individual corporation to decide what types of programs more accurately depict an image of
acceptable CSR efforts as administered through a business (Renouard, 2013). Many theorists
also conduct general research related to whether CSR governance within the firm is determined
by the firm or reflected in response to governmental agendas within the society administering the
CSR (Sharma & Tyagi, 2010). A major aspect of CSR in ethical theory regards the general
orientation of the inner workings of the organization as it relates to the ethical framework for
CSR. All of these theories shape a basic CSR ethic.
Implicit / Explicit
One important framework regarding ethics in the corporate tmosphere that is often taken
into consideration when studying the ethical culture of a company or of a regional trend within
companies operating inside of it’s border has to do with the level of implicit or explicit ethical
guidelines. Implicit guidelines can be defined as those rules that are inferred but that have not
been formally established (Marta et al, 2011). Explicit guidelines can be defined as those rules

that have been formally established and many times are represented through written
documentation and in guidebooks. One example of a study applying the theories of implicit
versus explicit guidelines to an ethics phenomenon can be found is a study by Frederickson
(2012) is which he addresses the idea of a utility derived by corporate management. His study
finds that rather than the use of an explicit rules based utility at play within the organization,
company managers planning CSR programs display a superior form of ethics in their decision-
making that are derived from moral values that are implicit rather than explicit.
The idea of implicit versus explicit ethical guidelines is similar to the ideals of act
consequentialism/act utilitarianism vs rule consequentialism/rule utilitarianism, where ethical
theories are related to the situation or they are related to a predetermined set of rules that must be
applied to the situation (Schafer-Landau, 2013), in that respective order. The idea can also be
compared to relativism vs idealism (Schafer-Landau, 2013). The idea of relativism refers to
situations in which ethics is applied regarding that which is immediately at interplay between the
internal and external world. Relativism can be compared to idealism, which is defined as that
which has been derived after attempting to eliminate all influences outside of a common set of
rules. Idealism is considered a more objective form of ethical decision-making. Idealism
compares with rules based ethics because the ethic is defined by predetermined guidelines as
applied to the situation at hand, and it explicit in nature. In this study, the virtue ethics displayed
by most Indian firms implies an implicit form of ethics where individual morals are inferred as
the main basis for CSR decision-making, while the marketing derived ethics displayed through
US firms implies an explicit form of ethics because the firm has to comply with the guidelines of
the market in order to stay ahead in their CSR efforts.

Deontology vs Virtue
Corporate atmospheres between the US and India can also be defined by ethical
dilemmas regarding such moral theories as deontological viewpoints versus virtue ethics. This
comparison has to do with the idea of moral duties, as implied in deontological theories,
compared to the use internal moral values that generate an ethically superior form of being, as
connoted in virtue ethics (Schafer-Landau, 2015). Hahn (2011) introduces a version of the ideal
of moral duties using normative ethics in his research about sustainability initiatives and the need
to address the welfare of the whole society as an ethical duty. The requirement to pertain to an
ethical duty when administering a decision is an ideal of deontological theory. In virtue ethics,
there are no clear duties only a morality that is derived from the lifetime of the individual and
that individual’s interpretation of the society of current affiliation.
Deontology versus virtue ethics can also be further narrowed to a study of collectivist
ethics compared to individualist ethics (LeFebvres, 2011), where collectivist ethics does not
include Consequentialism. Rather it includes an ethic related to the whole of society compared
to an ethic of the individual, as studied by Renourd (2013). For instance, deontology looks to the
overall good of society to determine its duties (Schafer-Landau, 2013). However, virtue ethics
looks to the experiences and interpretations of the individual within society to determine the
moral values of that individual at interplay with society (Schafer-Landau, 2015). One example
of this ethic has to do with the idea of accountability.
Theories of accountability can be applied to a study of the ethics between US firms and
Indian firms, and oftentimes can create an ethical dilemma. In the research regarding ethics
between Western societies and Indian societies, it is shown that Western societies hold each
individual accountable for the actions carried about by the firm (LeFebvres, 2011). In response,
the individual is required to report each incident that occurs with provision for anonymity and

good favor. Each individual is responsible for the conditions of the facility and the work
produced, and this responsibility is separate from the actions of all other individuals. It is the
duty of the individual to ensure that the firm is aware of all possible concerns within the
organization.
In Indian societies, accountability falls upon the hands of senior management for the
overall activities of the entire firm (LeFebvres, 2011), with no provision for reports and little to
no provision for anonymity. The individual within the firm is required to exercise their duties in
regards to their own morals. When things go wrong at the firm, these individuals are not held
accountable for it, and it is the senior management of the firm that is expected to hold the moral
value to take the blame for it. In this research these ideals also bring about a comparison of
utilitarian ethics versus care ethics because the US firm’s provision of accountability seeks to
provide the greatest amount of happiness for all, preventing harm through the process of
immediate reporting, while the Indian firm seeks to protect the lower levels of employment by
placing full accountability for all incidents within the hands of senior management.
Utilitarianism
Utilitarian ethics considers the interplay of the whole of society (Candy, 2013; Schafer-
Landau, 2015), while the individual that practices care ethics deals with a priority to protect the
weak of society in order to provide healing or rejuvenation (Schafer-Landau, 2013). The first
form of ethics remains as a nonbiased form of ethics, requiring the greatest amount of happiness
to all rather than just one entity. The second form deals with an ethics that is targeted towards a
particular entity and could involve a bias. This comparison can also be interpreted in relation to
that of the public values versus virtue ethics where a consideration is made in regards to duties
related to public service (Fisher & Grant, 2012). A public values ethic focuses on the entire
public while a virtue ethic imparts a morality that is biased towards personal experience. While

a public might look to impart an increased level of value upon the whole of society through the
provision of goods and services that increase a level of happiness while decreasing public harm,
the virtue ethic looks at internal moralities to exercise a level of care towards those in
surrounding societies.
Gustafson (2013) introduces a look at corporate utilitarianism in which business has a
responsibility towards employees and stakeholders. In this ethic, employees are no longer a
means, instead the whole company works towards the employees as an ends. This means that
policy are derived in such a manner as to make the employees position comfortable and to
increase their benefit from working at the company. This may include benefits packages,
incremental pay programs, and even specific levels and types of employee engagement. This is
different from an ethic of virtue because the company is looking to increase the levels of
happiness that employees feel from working at the firm, reducing harms that could impede on
their ability to do work. A virtue ethic would look to the morality of upper management to
administer programs that satisfy a care towards employees but a bias towards the productivity of
the firm.
Western theologians have also considered care ethics in the form of its relation to
feminist ethics. In this reference, the female exercises her ethics in regards to care. In a
deontological frame of reference, the ends to a means for each action that a female takes is in
relation to care (Schafer-Landau, 2013). The female may exercise a bias in regards to whatever
she is loyal to. This loyalty because her ethical duty. According to Mitra (2011) Indian societies
place a large emphasis on care when dealing with feminist ethics – even woman with high
scholarly attainment may end up working in NGO’s providing care to helpless societies. This
Indian perspective can be compared to a more Western perspective in which Orser et al (2013)

describe how feminist ethics brings about a study of equality. In an act of care towards other
women, the feminist’s duty becomes that of equality. The Indian society’s interpretation of
female care ethics leaves women in situations where even highly educated women are
impoverished and without many rights, exercising prestigious positions at volunteer
organizations. In Western societies, such as the US, women are increasingly obtaining higher
levels of leadership within the corporation. This creates an ethical dilemma between the two
regions in regards to the way that ethics are carried out.
Leadership Implications
Many times, in attempting to administer programs within the firm, businesses need to
consider different frames of ethics in order to secure the business to keep running. Without some
consideration of ethics, consumer groups and government officials may come down on the
business and find ways to render it unsuccessful. The agenda of implementing CSR policies
throughout a firm requires an analysis of ethics as firms try to decipher if the CSR efforts are
genuine (Dejelbak et al, 2011). Programs need to be administered in a way so as to encourage
the program to display a true effort towards a socially responsible framework instead of a
superficial effort that merely looks like CSR. Some companies even consider sustainability
practices to be a part of CSR rather than a mere requirement in order to be able to operate a
business (Kim et al, 2014). This consideration requires a clear depiction of what sustainability
is and how it effects the external community. Many believe that placing sustainability within the
CSR agenda creates an atmosphere where even the sustainability efforts are more genuine than
merely carrying out the rules. An analysis of the ethical framework regarding what CSR entails
is integral to the ability for leadership to design the CSR program.

Shareholder vs Stakeholder
One major concern that corporations face when dealing with the ethics of CSR is whether
the program should be geared more towards the shareholders of the firm or more towards the
stakeholders of the firm. In this regard, shareholder refers to an entity that holds financial value
with the firm in such a manner that the shareholder benefits from an increase in the net worth of
the firm (Abels & Martelli, 2011). Stakeholder refers to all those entities that are effected by the
activities of the firm, which could include shareholders but extends to employees, consumers,
governments, and those in surrounding communities that may be effected by the practice of
operating the firm (Abels & Martelli, 2011). This sort of ethical framework tries to discover if a
duty is more relativistic in the sense of the interplay with the whole entire community (LeFebvre,
2012) or if it is more utilitarianism regarding the provision of happiness (Schafer-Landau, 2013)
to those holding financial stock with the firm. A shareholder view will also look at the
individual ideals of morality within individual shareholders to derive ethical meaning towards
the company’s CSR agenda. This implies a leadership agenda that becomes virtue based,
implying an internal morality exercised in decision-making, versus utility based, implying an
attainment of the greatest amount of happiness towards the greatest number of individuals by the
firm.
Shareholder vs Stakeholder - Stakeholder
A major part of the shareholder vs stakeholder consideration has to do with the way that
CSR programs are carried out. For a stakeholder view of ethics, CSR might look to input from
surrounding societies to find out how the surrounding societies feel they are being effected by
the activities of the firm before creating a CSR agenda (Russo & Perini, 2011). They may also
look to the priorities of local NGO’s to find out the general preferences of the community
towards the performance of social responsibility (Abels & Martelli, 2012). Many times

leadership personnel will take a deep consideration about how the activities of the firm effect
surrounding communities. They will also look at the way their ability to lead in the community
might encourage positive outcomes as a part of the society of surrounding communities –
effecting the citizen’s desire to take action or improve their conditions (Kim et al, 2014). This
form of CSR decision-making implies a duty to society to determine the needs of the external
environment before administering any socially responsible program.
A stakeholder framework of CSR implementation might utilize a marketing strategy as a
catalyst of CSR success. Kim et al (2014) look at the decisions of consumers regarding CSR
products and their motivations for purchasing them in order to determine the firm’s level of
advertising for CSR products. These are the type of firms that have to consider the secondary
effects of their products and services within society before sealing patents (Weisenburg, 2012).
Products used to generate a CSR effect will create responsibility within the firm towards the
welfare of those consuming the product, regardless of the organization that administers
dissemination of the product (Weisenburg, 2012). Many times the stakeholder view of CSR will
encourage the firm to get involved in its own transformational campaign in order to effect policy
changes in the community towards the greater good of society.
Stakeholder vs Shareholder - Shareholder
Firms that exercise a shareholder frame of ethics may practice CSR a little bit differently.
First of all, they may place shareholders on a committee to find out what they would like to see
implemented within the firm towards the benefit of society (Abels & Martelli, 2012). The firm
may also consider different ways that CSR can be used to generate a profit (Russo & Perrini,
2010). These sort of frameworks encourage firms to look at funding sources to see how they can
obtain tax breaks or grants through certain CSR programs (Porter & Miles, 2013). The overall
CSR program may be carried out as a marketing agenda where the firm will compete against

other firms through innovative CSR planning (Vancheswaren & Gautam, 2011). These firms
look to gain rewards and recognition for their CSR agendas so that the CSR can work for the
firm in building a reputation or a brand that could derive a greater level of profits (Russo &
Perrini, 2010). These CSR efforts become a part of the firm’s portfolio, assisting in the
formation of the overall brand reputation of the firm. These are the type of firms may implement
CSR programs that sale products cultivated in developing regions with special labels that display
the social value of the good, or use small businesses along the value chain that save profits and
allow the small businesses a slight edge in the market.
Global Context
When corporations try to administer programs in other regions besides their own, they
begin to have to consider a brand new level of options or setbacks in planning their programs.
This includes differing needs that are put into the CSR program across regions, and a careful
consideration of the differing cultures, values, and laws of each region. These new programs are
effectively considered the corporation’s global CSR agendas. Corporations have to consider
what trends are common for other major companies when administering CSR programs on an
international scale. They also have to consider if there are any global agenda relating to CSR or
if there are any global summits that provide guidelines or rules that they would need to consider
in the administration of the CSR program. Many times these global agendas are voluntary,
however they may provide influence on consumers on deciding how they are going to make their
choices across firms.
Global Standards
One major consideration in determining an ethical framework towards the administration
of CSR programs on a global level has to do with current global standards of CSR. Abareda
(2013) conducted a study regarding commonalities between CSR programs across global

regions. This study indicated that a structure towards a global standard in CSR networking
exists. According to a Google Scholar (2015) search of related articles, and of the same for
multiple titles similar to this one, it is evident that there is a trend towards a positive view of a
global conglomeration of CSR agendas, but little interest in a global governance of them.
Furthermore, Boulouta & Pitelis (2014) find that there is a trend among developing regions in
which they are benefitting from a competitive stance to CSR implementation – meaning a global
competition in CSR outcomes. This is because they are able to take innovations and put them
into the global markets as CSR products. According to Albareda’s (2013) study, this
competitiveness factor allows for the sharing of knowledge regarding CSR between regions and
contributes to the ability to create a global conglomeration of CSR agendas. These programs
indicate an initial shareholder’s view of CSR in regards to the profits to the firm, and then
extends it to a more relativistic implementation that becomes a stakeholder view upon interplay
with other regions because they have to consider the way society is effected by the goods
produced in these efforts.
Global Needs
Although there is a positive outlook regarding CSR agendas, there are still some setbacks
that need to be overcome on a global scale. Utting (2007) conducted a study cross comparing
global CSR agendas. The outcome of his study showed that there is still a global need towards
empowerment and redistribution of income. Also, Dossa & Kaeufer (2014) conducted a study
on the Triodos Bank in order to learn more about positive ethics networks that help to finance
sustainable development projects across global regions. This study found that these agendas are
more reactionary than preventative. The agendas implemented through them are used to assist in
the repair of a crisis and are not being administered in order to prevent such crisis. In this
regards, their efforts are in opposition of empowerment. From a study conducted by Orser et al

(2013) related to the empowerment of women as entrepreneurs, it can be inferred that
empowerment refers to the enabling of individual abilities to govern, maintain, and repair
themselves. This runs counteractive to crisis relief and closer along the lines of preventative aid.
Global societies are is large need of the ability to obtain the knowledge and resources required to
become empowered.
Development
One major form of empowerment, and an increasingly popular trend in CSR agendas, is
that of the provision of economic development. Vancheswaren & Gautam (2011) found that
SME’s within regions of India were benefitting through enlisting onto the global market
atmosphere by administering competitive CSR agendas that are governed through business
agendas rather than the common public governance structure. The businesses were using market
competition and the balanced scorecard method to manage their CSRs, and it has benefitted the
business – becoming a source of empowerment among these SMEs. Research indicates that the
provision of knowledge, provisions of marketing abilities for CSR agendas in developing
regions, and the general encouragement of competitive practices within business organizations in
the area could lean towards an ethic of positive development and crisis prevention through ideals
of empowerment. All of these ideals will serve to create economic development of the entire
region through direct and indirect interaction.
Western Theoretical Framework – United States CSR ethics.
Research regarding a business ethics framework in the United States (US), a Western
regional conglomerate, suggests that US firms take an individualist stance towards their CSR
governance. In this regards, businesses are mostly governed by internal processes that are
determined by the organization itself rather than the local government (Sharma & Tyagi, 2010).
Fisher & Grant (2011) introduce research indicating that the public sector duty for provisional

goods is transferring to businesses as a CSR duty. Research conducted by Renouard (2011)
discusses the criticality of businesses to implement human services agendas in their CSR
implementation, receiving already 38 citings (Google Schalar, 2015) among US journal
inquiries, compared to her competition that received considerably less in their approach through
care ethics. Renouard (2011) is introducing a human rights duty as a inter-related requirement of
corporations as a utilitarian ethic due to the duty of utilitarianism to create the greatest amount of
happiness to the greatest amount of members of society, without creating harm. All of this
research indicates a US preference towards utilitarian values in the administration of their CSR
programs.
Utilitarianism
Research indicates that a major framework of ethics among US firms towards CSR is in a
representation of CSR through utilitarian ethics. Gustafson (2013) defends utilitarianism as a
business ethic towards CSR, but explains human rights provisions as an effect of the firms duty
to its shareholders and employees. Statistics show that researchers are more focused on
dissecting utilitarian ethics to find its value in use as a CSR ethic (Google Schalor, 2015) than
they are in defending utilitarianism as an ethics. They are also more willing to downplay
utilitarianism than to accept it. However, they are more willing to dissect utilitarianism to find
its value than to downplay it. These statistics are drawn from US ethics journals. These
programs generally take a marketing and human rights approach in their implementation. This
section provides an overview of research related to CSR ethics specific to the framework of
administration within the US. The research suggests a business lead focus that emphasizes
marketization and human rights.
Shareholder Ethic

One of the major facets of CSR implementation within the US is it’s tendency towards a
shareholder ethic. Both Renouard (2011) and Gustafson (2013) lean towards a dominant
shareholder ethic among business decision-makers in Western firms. Basically, both authors
take a view of the shareholder ethic such that in a focus on resolving shareholder issues, they are
contributing extra towards the surrounding economies. They also note that employees that work
within the firm are a part of the surrounding community and the benefits and value that they
receive from working at the firm effect their interplay with that society. This is not to say that
the firm should use gifts or coerhsion to convince the surrounding society of the value of the firm
(Renouard, 2011), but to say that the business contributes to the ability to spend, the need of the
community to support employees social requirements of health and family, and to the local tax
infrastructure through permitting and licenses (Gustafson, 2013). Both authors show that in
resolving those types of concerns through duty to the shareholders, they are able to implement
CSR programs of a different nature – the kind that allows provision of goods and services that
community members otherwise would not have access to.
The research is overwhelming towards a shareholder ethic within US firms towards CSR.
In study conducted by Russo & Perrini (2012), it is obvious that US firms take a shareholder
stance rather than a stakeholder focus toward CSR. The shareholder focus allows a firm to work
towards the satisfaction of those holding financial investment within the firm. The stakeholder
perspective takes into account all those that might be affected by the activities of the firm,
including local communities. According to a study by Bastovoya (2014), not only do US firms
favor the shareholder view, they also integrate marketing practices and human rights initiatives
through their CSR practices. US firms are administering CSR agendas that serve to benefit the
overall net worth of the firm as well as those for whom the CSR efforts are directed.

Assistance to SME’s
The shareholder ethic exercised in US firms creates a mutual benefit between them and
SME’s along developing regions, and sometimes within the bounds of their own country.
According to the research conducted by Russo & Perrine (2011), the large firms are benefitting
from the shareholder perspective in implementation of CSR because it allows them to enlist
SMEs within their value chains with limited dissemination of knowledge about internal practices
to the SME’s. This same research discovers that the SMEs are engaging in individualistic
practices in order to compete for a position within the value chain, although the perspectives of
these organizations are more socialistic than those involving larger firms due to the perspectives
created in conducting business as an SME. In a study conducted by Vancheswaran & Gautam
(2011), it becomes evident that SMEs inside of India are profiting from the marketing
perspective and balanced scorecard method shared by US firms in the implementation of
shareholder geared CSR programs. This could create a point of convergence in CSR between the
two regions where the larger firm can network with SME’s to provide developmental services
along the value chain.
Non-Western Theoretical Framework – India CSR ethics.
Social Welfare
Executives
A major theme in the research regarding CSR ethics in India indicates a perspective
related to the giving of charitable goods. Darnesh (2014) conducted a comprehensive interview
style study on various executive level employees in India and found that these constituents
preferred to provide money to charity, create a savings fund for times of crisis, and help citizens
turn on their electricity as a CSR agenda. Darnesh (2014) found that the ethics is based upon
ancient religious values of Darhma that tells people of India that it is good to give. This concept
also speaks of a need to consider the effect of actions upon others. This implies a stakeholder

perspective inside of India regarding CSR as an outward expression of a religious virtue. This
further implies a framework based on virtue ethics as an ideal within India.
Tourism Industry
This reflection of virtue ethics and socialistic stakeholder perspectives continues to other
areas of India’s business sector. Ferrus-Camilo (2014) conducted a case study analysis of the
tourism industry in India. The findings indicate a philanthropic activity towards implementation
of CSR. This means that the companies are integrating charitable donations to places such as
educational centers, food pantries, and women’s development organizations, whatever is in the
company’s choosing. Ferrus-Camilo (2014) ends with a conclusion that India would benefit
their CSR programs by implementing a greater level of self-reporting, community
empowerment, multi-stakeholder engagement, and corporate transparency. There is also a
finding that the government is willing to slag on their CSR requirements where businesses are
able to generate a large enough profit to contribute significant amounts of taxes or spending
within the region (Ferrus-Camilo, 2014). Basically, the research finds that the tourism industry
is implementing a similar type of CSR as those involved in the study of executives. India
implements CSR through contributions towards social welfare, and can do so at their own
discretion so long as the profits made by the firm are enough to effect the local society.
Banking Industry
The corporate responsibility towards social welfare within India is a common religious
duty exercised by most large organizations. Hadfield-Hill (2014) study CSR agendas of the
banking industry within India. The whole idea is that the bank is the source of funding for many
small businesses and a refuge for dying corporations. The findings of their study indicate that
banks are taking a charitable stance in the implementation of their CSR agendas. Decision-
maker respond that it is a religious duty carried down from family ideals of the past. The main

CSR program implemented by the banks is to offer donations to charities and funds for
educational programs and health clinics (Hadfield-Hill, 2014). These findings look the same as
that found for the executive corporations and the tourism industry. The level of consistency in
the findings begs for a deeper research that could consolidate these individual research studies
and then offer a larger empirical analysis of a heavier scope of businesses within India to find if
this is the consensus throughout most industries that operate within the country.
Religion and Social Welfare
All of the research that was found in regards to CSR ethics in India find that a CSR
agenda is considered a religious duty. This suggests an ethic of virtue within the region
(Schafer-Landau, 2015) because a religious value is considered to be a morality. For virtue
ethics, many of the values and morals that underlie major choices come from an upbringing and
includes these religious values. Sharma & Tyagi (2010) list a few of the ethical type of CSR
programs that are commonly administered within India: ethical, statist, and stakeholder. This
means that companies volunteer for agendas related to public welfare, they administer programs
as determined by the states, and their main focus is on the stakeholder. Even Sharma & Tyagi
(2010) find that CSR agendas are mostly related to philanthropy. However, some of these
initiatives are creatively administered. While interviewing representatives from the Tata Group,
Sharma & Tyagi (2010) find that the company administers philanthropy through their pricing
systems – doing what they can to make their products affordable even to the less fortunate
members of society. It is apparent that the major theme of CSR implementation within India is
in regards to a social welfare administered due to values related to religion.
Local SME’s
One area of businesses that have CSR frameworks that are becoming increasingly
convergent with US ethics are those doing business as SME’s inside a of India. According the

Vancheswaran & Gautam (2011), SME’s in regions of India demonstrate efforts towards a
market based CSR that is dominantly governed through the individual business. Albareta (2012)
finds that businesses within developing regions that administer competitively focused CSR
agendas are gaining profit from it. Furthermore, Kim et al (2014) find that when CSR products
are marketed to appropriately display their value to social welfare, these agendas are developing
an increased amount of profits. The findings about Tata group compared with the SME
marketing agenda suggests that SME’s, in combination with Tata’s sort of philanthropic
thinking, already hold an ethical foundation for administering competitive market CSR
campaigns within regions of India. This provides an area within India that allows US firm to
converge ethically and begin to administer developmental CSR agendas among Indian SMEs.
Three Points of Comparison
There are several areas in which Indian and US ethics can be compared as applied to
CSR. According to Vancheswaran & Gautam (2011), India SME’s are heading towards a US
perspective in CSR through the administration of market based programs. Even so, there are
some differences between CSR perspectives between India and the USA. It is important for
companies to consider these differences before attempting to enact any CSR program because it
may not be well supported when the differences are too conflictual. Furthermore, longevity of
the program requires for businesses to find a point of conglomeration between different ethical
viewpoints in order to be successful. When ethical perspectives don’t have a point here they can
match, even those that find acceptance will eventually be set aside for programs that more
closely match the ideals of the culture. There are three main points of comparison between the
US and India that illustrate the major difference between the US utilitarian framework and the
Indian ethic of virtue. These points of comparison are between a government and business

focused agenda, a social welfare and human rights agenda, and an ethic derived from religion
compared to that which is derived from market influence.
Difference between a focus on government focused CSR policy’s among Indian firms vs
business run CSR policies among United States firms.
One of the main points of comparison between India based CSR programs and those
governed by US firms has to do with where the policy is derived from. Sharma & Tyagi (2010)
conduct a study on the Global Compact administered by the UN. India is a willing participant of
the program while the US is not. The program is a standard based program regarding global
CSR programs (Sharma & Tyagi, 2010). The reason that the US is not a part of the program is
because it recommends a governance structure that is run by the program and not through the
individual business. India is a willing participant because it gives them a structure for
administering CSR. The study finds that a major difference between US CSR programs and
Indian CSR programs are that the US companies govern their program strictly through business
designed agendas, whereas India governs its CSR programs dominantly through government
agendas.
The way that government are administering their regulations regarding CSR in each
regions tends to effect the outcome of how the corporate governance structures carry out their
ideals in administration of CSR. These findings are backed by a study from Albereta (2012) that
looks at global governance structures in order to determine the ability to conglomerate
information on CSR programs. The study indicated that India leans on the government to
regulate CSR while the US prefers to regulate CSR programs through business governance.
However, a study by Vancheswaaran & Gautam (2011) indicates that SME’s in some regions of
India are switching to a market based CSR agenda that requires regulation through the individual
business. This may be derived from an inconsistency in government regulation, as Ferus-

Comelo (2014) find that governments are willing to slack on their regulation when businesses are
generating enough profits from their activities. In a study by Porter & Miles (2013), it is found
that the opposite may be happening within US firms as the study indicated that long term CSR
programs are generating a greater profit then short term because they are switching executive pay
to a share of profit type structure, even though these same businesses are experiencing higher
taxes from the longevity of their programs. In other words, governments are providing that firms
pay even more taxes when CSR program run for longer periods of time. There are marked
differences in the way that governments regulate CSR between the US and India, and these
differences are effecting the way that CSR is evolving.
These governance structures in CSR administration are becoming evident in the feminist
perspectives of business and CSR. Orser et al (2013) find that even female business leaders are
turning more towards an independent governance structure as they are choosing entrepreneurship
over other forms of work due to the ability to derive equality. Female entrepreneurship in India
generally falls within the realm of voluntary NGO work (Aditi, 2011). Although equality is not
exactly the same as CSR, the ideal of independence stretches towards the same ideal as the US
desire for self-governed policies within business. Regardless, equality is a form of CSR agenda,
and the women are using their entrepreneurship to help other women become more independent
themselves (Orser et al, 2013). This indicates a business derived agenda that is separate from
government regulations. These women are exercising a clear separation of their agenda from the
reaches of government oversight.
Differences between socially derived CSR practices in Indian compared with Human rights
derived CSR practices in United States
Another major difference in CSR ethics between the US and India deals with the area of
focus. US firms are more acclimated to a human rights perspective in the implementation of

their CSR agenda’s, whereas India’s firms are more acclimate towards social welfare. In a study
by Albareda (2012), it was discovered that India exercised many of the same CSR initiatives that
the US did, however the US stretched a little further than India in offering initiative such as
human rights. A study by Vancheswaran & Gautam (2011) also indicated that a main difference
between policies in both regions had to do with the administration of human rights agendas by
the US vs social welfare and other basic initiatives in India. A study by Bashtovoya (2014) also
found that the US was set apart from other regions in its administration of human rights agendas
through CSR programs. Fisher & Grant (2013) found that US businesses are moving from the
use of public business towards a duty of human rights through the provision of goods into a
focus on a business agenda of providing public value. All of this research indicates a clear
difference in CSR agendas between US and India in regards to human rights and social welfare.
There is an overwhelming pattern within the research regarding India’s CSR agendas that
lean towards social welfare agendas and a lack of an agenda towards the provision of human
rights. Renouard (2011) found that conditions in India are such that public peoples are willing to
accept social welfare over human rights because they have experienced the lack of those rights
for so long that they don’t even know that they are missing out from them. According to a study
by Hadfield-Hill (2014) of the banking sector, Ferus-Comelo (2012) of the tourism sector, and
Darnesh (2014) of business executives within India; the contribution of charitable donations, and
sometimes volunteer service, towards public welfare systems, such as education and public
health, is a religious duty within the country. However, none of the studies indicated an agenda
supporting efforts towards human rights. Even so, Darnesh (2014) does mention executives
recognizing a duty to interact with the surrounding communities and to be more than just a rich
organization among a bunch of suffering people. These are precepts to a human rights issue, the

ability to recognize that human rights are important. However, recognizing this fact does not
seem to be enough to make efforts towards an equal attainment of such human rights as a priority
for corporate responsibility.
Ideals of empowerment and entrepreneurship can sometimes be an indicator of human
rights attainment within a region. A study by Aditi (2011) recognized the empowerment of
women of their educational pursuits through voluntary work at social welfare derived NGO’s
within India. Other research indicates that the US exercise of feminist ethics discovers a human
rights perspective towards equality through the administration of entrepreneurial businesses
(Orser et al, 2013). Kim et al (2014) indicate a willingness of consumers to purchase CSR
products despite the price, once they know what the products are, due to the ability to resolve the
conflict between social-benefit and self-benefit, which takes on a Western CSR perspective. In
some regions of India, SME’s are integrating market based CSR that is able to administer mildly
human rights focused agenda through practices of competition (Vancheswaran & Gautam, 2011).
Sharma & Tyagi (2010) discovered that one of the Tata Industry’s administered CSR programs
was to keep their cars affordable, even to the less fortunate in society, so that all members of the
public could own a car if they wanted to. These findings indicate an area where businesses could
work with Indian corporations and SME’s to administer human rights sensitive CSR agendas
within India’s borders.
Religiously derived CSR ethics in India vs Marketing Derived CSR in United States
A final comparison between US ethics towards CSR and India’s ethics towards CSR has
to do with the area by which the two separate ethical frameworks derived. In the US researchers
have discovered a market based derivative for CSR ethics. In a study conducted by Abels &
Martelli (2012), it was noted that one of the greatest differences between US firms and firms in
India had to do with the fact that India has used CSR initiatives in carrying out business for a

long time. This is because the US derived their ethic from concerns related to the market, while
CSR type initiatives are a major part of the religious ideals in India, throughout their ancestry.
This study was backed by a study by Vanechwaran & Gautam (2011) regarding India’s
involvement with the Global Compact – India’s ethic is religiously derived while the US uses
market forces as a derivative for CSR policy. A study by Bashtovoya (2014) finding the
differences in CSR between the US and Russia also found that the US exercises an ethics
towards CSR that is primarily derived from market forces. It is clear that a market basis versus a
religious basis is a major area of difference between the two regions.
As witnessed in the previous research, it is apparent that India exercises a CSR agenda
that is founded in religion. During interviews with corporate executives in India, Darnesh (2014)
obtains feedback that repeatedly states that CSR comes from the religion of their ancestors.
Darnesh (2014) is able to put a name to this religious ethic ideal – Dharma. Darnesh (2014)
continues to explain that as a part of dharma, business owners are supposed to recognize their
interplay with the surrounding environments. They are supposed to set aside a portion of what
they earn and provide it as charity to those surrounding communities. This finding is backed by
research conducted by Ferrus-Comela (2012) regarding the tourism industry in India, where
hotel owners also stated that the CSR agendas were a part of their religious values carried down
to their families by their ancestors. A study by Hadfield-Hill (2014) of the banking sector in
India also brought back responses that CSR is a part of the religion, that giving back to charity
and volunteering for social welfare activities has been a religious value in their families for a
long time. Due to the ideals of religion inside if India, practices of CSR have been in effect for a
long time in India and are not new ideals.

Although religion is a major derivative of CSR practice within India, there are some
sectors of business that are switching to a marketing focus. In a study conducted by
Vancheswaran & Gautam (2011), it was found that some SME’s within certain regions of India
are switching to a market focus in implementation of CSR agendas within the country because it
offers them a competitive grounds that provides a greater profit. In a study conducted by
Boulota & Pitelis (2014), it has been discovered that CSR administered as a competitive agenda
in developing regions provided an increased amount of productivity towards that development.
Kim et al (2014) found that consumers are willing to purchase CSR related products over other
products when they are made aware that the products are derived from CSR. Kim et al (2014)
suggests that this is because the purchase of the products help them resolve a conflict between
self-desire and social benefit. Using this principle provides an area of agreement between
religiously derived CSR ethics and market derived CSR ethics. In order to enhance a training
program used to teach these ideals, research should be conducted in the way that the religion of
Dharma relates to the conflict between self-benefit and social benefit. Furthermore, research
could be conducted in the ways that the increased level of productivity from a market based
focus of CSR could resolve that conflict and contribute to the religious ethic.
Analysis & Conclusions
Corporate social responsibility programs are very different between India and North
America. In India most of the CSR programs derive from religious values related to an
awareness of an interaction with society (Darnesh, 2014). These ideals connote a virtue ethics
framework in which business leaders are attempting to engage in a morality passed through
family values (Schafer-Landau, 2015). However, CSR programs focus only on social welfare
and have no attestation to human rights (Abels & Martelli, 2012) – a point that can be
encouraged through the Indian custom of relying of governmental CSR agendas to determine

those agendas implemented by the business (Ferus-Camelo, 2012). In the United States, CSR is
derived from a perspective of marketing (Bashtovoya, 2014) and stakeholder value (Russo &
Perrini, 2010). Programs are not regulated (Sharma & Tyagi, 2010), but society insists on
rewarding firms for superior CSR performance through continued consumerism (Vancheswaran
& Gautam, 2011). Due to the marketing nature of the CSR programs, the United States has a
large focus on human rights while integrating CSR programs (Sharma & Tyagi, 2010), a method
that appears to be switching the role of value positioning from the hands of government and into
the hands of business (Fisher & Grant, 2012). This indicates an increasing level of productivity
from those market derived CSR program, such that the programs are now successfully competing
against other agendas.
While firms in India tend to focus mostly on social agendas in order to please their
governments, there have been recent trends in the administration of CSR through SME’s that
point towards a marketing focus (Vancheswaran & Gautam, 2011). Through interaction with
global societies, the SME’s are experiencing an increased benefit by administering CSR
programs in a competitive nature (Boutola & Perelis, 2014). Using CSR to replace innovation
when innovation is not attainable is working towards a better performance outcome within these
developing nation businesses. This area of ethics provides the North American firm an avenue
for the introduction of developmental products (Kim et al, 2014), such as new alternate energy
designs. Through the administration of such a program, the United States firms also have a
doorway of education in which they can teach CSR ethics to partnership firms inside of India
about the benefits of business run CSR industry compared to government run industries. These
companies could also use their common CSR agenda of human rights equality to involve
qualified women of Indian nationality inside of India’s borders positions of authority and

leadership through the administration of these programs. This gateway confirms the thesis in
that there does exist a doorway of convergence for the US to offer CSR agenda’s into India
through the introduction of newly formed experimental alternative energy products, and
eventually a SmartCar.
Further research would need to be conducted in ways to encourage competition derived
CSR programs within the developing regions, stretching out from the SME’s and into larger
corporations so that this type of CSR practice can become a norm among all business types.
Furthermore, research should be conducted in regards to the outcome of different types of ethics
training programs that can be used to generate stability and longevity for the programs in the
instance that the Indian firms be left to administer the CSR programs without the assistance of
the US firm at some time in the future. Research should be conducted on the way to link the
social benefit vs self-benefit conflict with duties pertaining to Dharma. This research could be
used to conduct a study regarding an increased productivity of CSR programs and it’s
relationship to Dharma, to a marketing focused CSR agenda. Finally, future research needs to be
conducted in regards to efforts to de-instutionalize females to the culture of volunteerism in
administration of social agendas and more towards the realization of human rights agendas and
social agendas as a product that can be used to generate a profit. Research regarding women
entrepreneurship in the United States is a good start, and this research can be combined with
Indian cultural ethics to undergo research regarding capabilities for women’s entrepreneurship
inside of India.

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Appendix
Abels, P. B., & Martelli, J. T. (2012). WHAT IS CSR ALL ABOUT? Paper presented at the ,
7(2) 86-90. Retrieved from
 Cited by 2, related docs averaged at 3 for articles attempting to explain what CSR
is and 5 then 9 citing for the two articles talking about stakeholder theories
Aditi Mitra, Feminist organizing in India: A study of women in NGOs, Women's Studies
International Forum, Volume 34, Issue 1, January–February 2011, Pages 66-75, ISSN
0277-5395, http://dx.doi.org/10.1016/j.wsif.2010.10.003.
(http://www.sciencedirect.com/science/article/pii/S0277539510001317)
 Cited by 3, related docs averaged 2 regardless if its gender or demographics topics
at all, 4 citing for Latina related issues and child immigrant art
2013-0076
 0 citings, related docs averaged 3 – 5 for 2 and 2 for rest, for articles about global
governance of CSR, 17 – 23 citings for articles about coporate reporting and 48-
43 articles for paper about global conglomeration of CSR agenadas

Bashtovaya, V. (2014). CSR reporting in the united states and russia. Social Responsibility
Journal, 10(1), 68-84. doi:http://dx.doi.org/10.1108/SRJ-11-2012-0150
 0 citings with an average of 6 citings for related documents, these documents
focus on specific single BRICS countries compared to single other countries, not
a single BRIC compared to the rest of the BRIC
 19 citings with 0 citing for most related docs, these docs are the same but included
in journals in UK and Asia, one at 10, this doc is related to firms commitment to
CSR one at 9 which speaks of CSR in terms of sustainability and value creation
and one at 2 that speaks of innovation in CSR but leaves out competitive factors
 1 citing with an average of 6 citings for other documents, 4 citings on documents
relating to single nations in global CSR and whether and how to be involved not
necessary addressing morality, a little larger for papers addressing performance
regarding CSR
doi:http://dx.doi.org/10.1108/17471111111114503

 10 citings with an average of 2 for related documents, related articles spoke about
enforcement or trust, not about how to decipher from real CSR effort to
superficial efforts
1834-8
 O citings with an increasing average for related documents, up to 86 with larger
citings related to innovation and prevention in regards to sustainability practices
and largest related to ethical principles describing the need for positive action vs
latent behaviors such as repair
Ferus-Comelo, A. (2014). CSR as corporate self-reporting in india's tourism industry. Social
 1 citing, related documents averaged about 6 citings and spoke about separate
issues mention in this document such as governance and land cover, a larger
citing at 14 covered governance and the employment of youth
Retrieved from
 4 citings, related documents are at 1 citing and mention basic elements of health
CSR or domestic, single public service function related CSR, each except one at 3
and several at 2, the one at three is about transposing healthcare decisions to a

combined consortium, the several at 2 mention using CSR to build business, or
crate value for business
 36 citings, one directly related article out of the same journal had 38, same article
in European journal 2 citings, all other related articles 2 citing, one of which
names an actual moral theory but it’s just one, others do not mention moral
theories just terms like right, wrong, should, shouldn’t
(00453609), 118(3), 325-360. doi:10.1111/basr.12013
 1 citings, relted documents remained around 4 citing for those offering different
ways to administer utility, a littlre more around 6 & 8 for those against utility, and
10 and more for those offering a way to dissect utility to discover its ethical value
Hadfield-Hill, S. (2014). CSR in india: Reflections from the banking sector. Social
 1 citing, related articles had 3 citings fr issues related to running a bank or
CSR administered through a bank, 5 citing for issues related to making a
profit with CSR or sustainability and 8 or 9 citings for issues related to the
financing of CSR agendas in developing region by global banks such s
World Bank

 18 citings, related document had an average of 7 citing for those treating
sustainability separate from CSR and investigating it, average around 18
for those offering legitimization of management structures and 20 and up
for those offering guidance about CSR and sustainability practices
Responsibility & Environmental Management, 21(1), 14-27. doi:10.1002/csr.1300
 3 citing, mot other average about 2 with topic interesting in exploring social
dynamics within the firm for CSR integration, one at 5 represents theories that
have worked over past 25 yrs
opportunity recognition and governance. Journal of Business Ethics, 115(2), 241-257.
 0 citing, related documents had average of 7 for issues related to the value of
women in leadership, 2 for those regarding how to host women in business, and a
whopping 19 for one article about ethics in entrepreneurship in general
doi:http://dx.doi.org/10.1057/crr.2013.17

 O citing, citing around 9 for those speaking about financial performance after
CSR, and around 4 for those related to different individual initiatives and 2 for
articles that are really nonrelated except maybe by key terms
 38 citings, related articles cited 17 and 20 in regards to a general discussion of
care ethics regarding business, exploring the topic, other articles related but
applying the ethic of particular business practices average about 7 citings each
Riley, D. (2013). Hidden in plain view: Feminists doing engineering ethics, engineers doing
feminist ethics. Science and Engineering Ethics, 19(1), 189-206.
 0 citing, related article about social justice 0 citings, related articles about feminist
ethics 1 citings, related article linking female to student and engineering as
teacher 8 citing, related article linking female as engineering student 16 citing
doi:http://dx.doi.org/10.1007/s10551-009-0079-z
 192 citings, remarkedly low with one other at 162 relating to formal and informal
SMA practices, two below 100 but more than 50 relating CSR to business strategy
in SMEs, a few others around 300 with more theories about integrating CSR in
SME’s and two larger ones at 400 or more regarding the difference between large
enterprise and SME for CSR implementation

Soussex, Uk. Edited by Russ Shafer-Landau, 2013. ISBN: 978-0-470-67160-3
 38 citing, most others around 2 citing explaining application of ethics in business,
and one at 16 explaining management ethic theories
Edition. John Wiley & Sons, Soussex, Uk. ISBN: 978-0-470-67160-3
 38 citing, most others around 2 citing explaining application of ethics in business,
and one at 16 explaining management ethic theories
Sharma, A. K., & Tyagi, R. (2010). CSR and global compact: The indian perspective. IUP
Journal of Corporate Governance, 9(3), 38-68. Retrieved from
 7 citing, one other with 8 looking to find perspectives of CSR in india, a few with
2 ctings regarding government CSR structures and the rest are 0 citing relating to
corporate CSR activities in India
Management, 25(4), 595-611. doi:http://dx.doi.org/10.1108/09534811211239245
 1 citing, a few with 7 or 8 citings about managing ultures within
organization for CSR, some with 4 citings about sutainability and smaller
aspect of CSR and sutainability, a lot with 0 citing about corporate social
responsibility aspects
Utting, P. (2007). csr and equality. Third World Quarterly, 28(4), 697-712.
doi:10.1080/01436590701336572

 192 citings, others at 20 citings regarding poverty, others at 30 regarding health
and reduction, on at 62 regarding an empirical analysis relating it to work, and
finally one at 237 regarding what to include as CSR in developing areas
Vancheswaran, A., & Gautam, V. (2011). CSR in SMEs: Exploring a marketing correlation in
indian SMEs. Journal of Small Business and Entrepreneurship, 24(1), 85-98,153.
Retrieved from
 7 citing, average of 15 citings for value creation in CSR related to product
and supplies, average of 2 or 0 for measuring value through CSR
Management, 21(2), 199-211. doi:10.1111/j.1467-8691.2012.00643.x
 2 citing, average of 2 – 9 citings of related, lower amounts relating to CSR in
change management, larger citing for CSR in innovation and largest in CSR
relating moral responsibility of creating/patenting firm.
I.

Appendix II – Annotated Outline
SOCIALLY RESPONSIBLE DEVELOPMENT BETWEEN THE
UNITED STATES AND INDIA
An Ethical Dilemma in Responsible Agendas
Bonnie Aylor / ID 2030815
For: BMGT 8008 / Winter 2015 / Unit9 Assignment 1 / Dr. Janet Salmons

Table of Contents
Introduction....................................................................................................................... 45
Ethical Dilemma ............................................................................................................... 46
Overview....................................................................................................................... 46
Leadership Implications................................................................................................ 49
Global Context.............................................................................................................. 52
Western Theoretical Framework – United States CSR ethics. ......................................... 53
Non-Western Theoretical Framework – India CSR ethics. .............................................. 55
Three Points of Comparison ............................................................................................. 58
Difference between a focus on government focused CSR policy’s among Indian firms
vs business run CSR policies among United States firms. ....................................................... 58
Differences between socially derived CSR practices in Indian compared with Human
rights derived CSR practices in United States .......................................................................... 60
Religiously derived CSR ethics in India vs Marketing Derived CSR in United States 61
Analysis & Conclusions.................................................................................................... 64
References......................................................................................................................... 66

Introduction
While conducting research in regards to the capabilities of one United States firm to
introduce an electric car version into the region of India, it became apparent that the company
would need to enact an alternate plan for reasons relating to the corporate social responsibility
paradigm. India’s current methods of electrical provision in most areas of the country do not
allow the notion of sustainability to be a part of the powering of an electric car. The best
solution would be to introduce a petro powered car with superior gas mileage instead. Once the
petro vehicle became a part of the market, then the firm would be able to implement a plan to
network with area businesses and implement CSR programs in order to assist with the
transformation energy supplies in the area.
Rather than the use of coal, the company could integrate more luxurious forms of energy
provisions that were under research and development in the United States. However, a problem
arises in regards to the differences in way in which United States firms and firms in India
implement CSR programs. In order to implement a mass program to provide sustainable change
within India, the United States firm would have to find a point of consistency between the moral
values relating to CSR among Indian firms and those among United States firms. This point of
similarity would need to correlate with proposed efforts for offering of CSR programs within
India by the US firm in order for it to be accepted by the Indian counterparts.
This paper will explore the ethical theories that can surround CSR. It will then look at
the differences between moral ideals within each region to determine the differences and
commonalities between both nations. Once a strong correlation is found, a method for
generating a program that will honor the ethics of both nations will be proposed. The paper will
explain the implications of each ideal as it effects the leadership, performance and reputational

branding of each regional constituent. A final analysis will explain the reliability of the possible
solution.
Ethical Dilemma
Overview
There are many different ethical theories that can be used to shape CSR policy
within the individual firm. Theorists look at utilitarianism, virtue, deontology and
consequentialist theories to derive a meaning of CSR. Furthermore, they look at the
interplay of the larger society to decide what types of programs more accurately depict an
image of acceptable CSR efforts within corporations.
Aditi, Mitra, (2011). Feminist organizing in India: A study of women in NGOs, Women's
Studies International Forum, Volume 34, Issue 1, January–February 2011, Pages 66-75,
ISSN 0277-5395, http://dx.doi.org/10.1016/j.wsif.2010.10.003.
(http://www.sciencedirect.com/science/article/pii/S0277539510001317) Aditi (2011)
studied the motivation for women to attest to a career working voluntarily in NGOs in
India. It discusses the different cultural perspectives and educational levels of women in
India and concludes with a consensus that the women have obtained qualifications for
skilled work but are given the opportunity to use those skills in no other form than
through voluntary service at the NGOs.
Candy (2013) studies the level of CSR needed to match global trends in business,
examining different types and motives for implementing CSR. She finds a utilitarian
point of view where CSR can be used to generate benefit to employees and framed as the
corporation having a massive interplay with the regions around it such that at one point
the corporation lands into the community as if a basic part of the moral infrastructure.

Darnesh, Ganga S. (2014). Why Corporate Social Responsibility? An Analysis of Drivers of
CSR in India. Management Communication Quaerterly. Vol 29 Issue 1. P 114-129 ISSN:
0893-3189 Darnesh (2014) uses an interview technique to study corporate motives for
engaging I CSR initiatives in India. The findings indicate a moral based on longstanding
religious values among families in India with efforts that are mostly charity bound or
socially integrated, such as to help fund an energy project.
Retrieved from
Fisher & Grant (2012) compare the CSR responsibility between North American public
and private sectors operating practices of business. The findings indicate that while US
public sectors are charged with the duty of providing humans rights through provisional
goods, corporations are increasingly becoming responsible for the provision of public
value through their CSR programs.
doi:http://dx.doi.org/10.1007/s10551-009-0226-6 Frederiksen (2010) studies the varying
moral theories in order to find the derivative of common day CSR ethics. The original
hypothesis concludes that CSR is derived from utility designed by management, but the
results indicate a different form or moral theory similar to virtue ethics.

(00453609), 118(3), 325-360. doi:10.1111/basr.12013 Gustafson (2013) proposes a
utilitarian motive for engaging in CSR. The article highlights different aspects of
business and its responsibility to employees and stakeholders, the success and failure of
specific businesses such as Enron, and popular theorists such as Kant and Mills.
Hahn (2011) introduces a normative theoretical reason for incorporating CSR into the
corporate infrastructure, advocating the greatest welfare to society as an ethical duty.
The findings provide a link between normative ethics CSR and the implementation of
sustainable development as a corporate agenda.
opportunity recognition and governance.Journal of Business Ethics, 115(2), 241-257.
doi:http://dx.doi.org/10.1007/s10551-012-1391-6 Orser & Leck (2013) examine the
motives for women who become entrepreneurs to determine if feminist ethics plays a key
role or other forms of ethics. The findings show that women are more concerned with
advancing equality I social structures and motivating other women and aren’t so much
motivated under theoretical frameworks related to feminist ethics.
Renouard (2011) examines the motives for CSR and the different implementations of
CSR under the framework of utilitarianism. The main discussion show CSR through the
utility of the company and through that of society, providing evidence of different mind

frames in which CSR becomes unnecessary, and concludes that CSR is most effective to
the utilitarian duty as an interplay between external environments and the corporation.
Soussex, Uk. Edited by Russ Shafer-Landau, 2013. ISBN: 978-0-470-67160-3 Schafer-
Landua (2015) introduces a basic overview of various theoretical moral framework.
Discussion include topics on deontology, consequentialism, relativism, feminism,
utilitarianism, and virtue ethics mong other theories.
Edition. John Wiley & Sons, Soussex, Uk. ISBN: 978-0-470-67160-3 Schafer-Landau
(2013) provide an in depth look at different theoretical moral framework, including
essays from well-known ethical theorists. Some of the works covered come from
theorists such as Kant, Aristotle and many other that introduce concepts of deontology,
utilitarianism, consequentialism, feminism, justice, care ethics, and virtue ethics.
Leadership Implications
This section studies the way that differnet types of CSR programs can be used to the
betterment of business and the betterment of societies in the frame of the ethics discovered
in this research. It also provides a discussion of different management principles that can
be administered to adhere a CSR program to legitimate ethical frameworks.
Abels, P. B., & Martelli, J. T. (2012). WHAT IS CSR ALL ABOUT? Paper presented at
the Global Conference on Business and Finance Proceedings 7(2) 86-90. Retrieved from
Ables and Martelli (2012) conduct a study on the ability for CSR initiatives to effect the
performance of a firm, measured through financial data against G-scores. The main
discussion was in regards to stakeholder vs shareholder motivations for CSR and resulted
in CSR having little effect on performance.

doi:http://dx.doi.org/10.1108/17471111111114503 Debeljak et al (2011) study different
levels of CSR programs and ways in which to create more authentic and proactive
programs compared to deceptive policies in CSR. The outcome determines that trust is
essential as well as the reporting of CSR initiatives and outcomes in order to enhance
monitoring and levy dishonesty.
Responsibility & Environmental Management, 21(1), 14-27. doi:10.1002/csr.1300 Kim
et al (2014) evaluate the positioning of CSR product in regards to the consumers interest
to buy into it because on self-interest or public impression. The findings indicate that the
positioning of benefit to the self during CSR advertisement generates more desire to buy
in due to the ability to resolve a conflict between social benefit and self-benefit, however
the public scene can weaken this effect in self-monitoring individuals while the private
campaign is unchanging towards self-benefit.
doi:http://dx.doi.org/10.1057/crr.2013.17 Porter & Miles (2013) examine CSR in
reference to programs of longevity to study how the financial outcome looks for longer
lasting CSR programs compared to shorter programs. The findings conclude that
although taxes are higher, executive pay tends to decrease at the base and become more
linked to competition while profits tend to increase for more longevity based CSR.

doi:http://dx.doi.org/10.1007/s10551-009-0079-z Russ & Perrini (2010) study the
different in CSR objectives between large firms and SME’s. Their findings indicate that
large firms are looking more at benefits firm a stakeholder perspective while SME’s are
looking to grow social capital, the findings indicate a need for SMEs to integrate
stakeholder objectives and for large firms to integrate social capital objectives – however
the document does illustrate a pattern of successful large firms towards stakeholder
objectives.
Management, 25(4), 595-611. doi:http://dx.doi.org/10.1108/09534811211239245 Stoke
& Harris (2012) study the occurrence of opportunities for micro-moments within a firm
that can affect the overall outcome of performance within a firm. These include micro
decisions made within the daily act of doing business and the findings indicate that these
micro moments make a large impact on the outcome of performance – both in individual
instances as well as through combined effects within the larger picture of the whole
organization.
Management, 21(2), 199-211. doi:10.1111/j.1467-8691.2012.00643.x Weisenfeld (2012)
studies the ethical issues involved in CSR initiative through case studies with proprietary
products developed for use in CSR initiative. The study finds the need to protect the

business, the responsibility attested to the producers of the products regardless of the
administrators of the effort and a concern for the need for a study of the wider influence
of the product besides the immediate need before administration as a CSR effort.
Global Context
This section looks at different efforts to administer commonality in CSR ethics on a
global scale. It also introduces some individual efforts that have proven useful as a global
standard of CSR implementation.
2013-0076 Albareda (2013) studies the different governance structures of CSR
initiatives on a global scale measuring how information sharing among them allows them
to collaborate, especially among private governance structures. The findings are
optimistic towards the synergy of various governance structures into one global standard
that encourages even more information sharing regarding CSR practices.
doi:http://dx.doi.org/10.1007/s10551-013-1633-2 Boulouta & Pitelis (2014) perform a
study on the ability of CSR programs in developing regions to generate a greater level of
national competiveness. The findings indicate that this competitiveness does exist due to
the ability to transfer market take-aways from innovations into CSR take-aways.
1834-8 Dossa & Kaeufer (2014) examine various efforts of the Triodos Bank to provide
micro financing of sustainability initiatives for areas undergoing a crisis. The document

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