RELIGIOSITY CSR ATTITUDE AND CSR BEHAVIOUR AN EMPIRICAL STUDY ON SMEs OF ODISHA

Abstract

EXECUTIVE SUMMARY newline newlineCorporate Social Responsibility (CSR) is a promising concept in recent business trend, though the virtue of sharing and caring goes back to the genesis of human civilization. CSR has many synony newline newlineth happy and equitable society. The desire to share is quite common to human. However, the scripture, spirituality, religiosity, value system and cultures have reinforced the virtue and motivate haves to share their wealth with the have-nots newlineExecutives of Hindu religiosity serve the society according to their own interest and financial capacity. The profile of the individual as SME executive addresses his society as per the industrial domain. The socio-cultural background of an individual makes a significant contribution in the event of his cultural, social, spiritual, family and community. Still it is questionable in case of his behaviour. His professional attitude and behaviour has a great influence on his social service to render the social responsibility. The ethical values of his religiosity either suppressed or enhanced by the enterprise substances and by his domain responsibility in his organisation. newlineMany authors have given pivotal thoughts as per their personal observation and research findings about CSR. the concept of CSR. The ethical and legal obligations of industry are to contribute towards the soci Drucker, P.F. (1973) newlineresponsibility of business is the essential part of any type of industry. He had defined that the business organisation irrespective of its size and shape must have social responsibility and has practiced CSR as it is a social obligation. newlineThe SMEs are disturbing the ecological balance of the world up to some extent, which cannot be ignored. Globally, the major initiatives are taken by the organisation to safeguard the world environment such as United Nations Environment Programme, Finance Initiative (UNEPFI), Global Reporting Initiative (GRI), and World Trade Organisation (WTO). They have taken major initiatives to maintain a quality l