Abstract

Background/Objectives: This study discusses the political and economic concerns of the 15^th finance commission proposed change in the population base year and also the extreme arguments such as Dravida Nadu.

Methods/Statistical analysis: The methodology of this paper is descriptive in nature. Hence there are no such statistical approaches in the paper, whereas the important facts and figures are discussed in their contextual relevance and then compared. A content analysis approach is employed to understand and evaluate the problem through historical, political and economic transitions in the topic.

Findings: It is an all-time argument that the North Indian states have been feed by the efforts of south Indian states. This concern actually has a factual base. The concerns of South India are genuine and justifiable. Hence the achievements of South Indian states with regard to population control policy and human development should be rewarded. For that the revised criteria for sharing tax and non-tax revenues by the 15^th finance commission should be re-evaluated or the old criteria must be brought back. Only such decisions can encourage other states to perform in a better way with regard to national policies and overall development.

Improvements/Applications: A serious re-thinking on the 15th finance commission proposed change in the population base year is necessary.

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Abstract

Objectives: Analyze the trend and pattern of CSR in India, to check whether they fit in the line of sustainability goals of the nation.

Methods/Statistical analysis: This study explores the role of CSR in attaining sustainable development with the help of basic statistical analysis such as trend lines, figures and diagrams. The CSR data provided by the Ministry of Corporate Affairs, Government of India and Annual Reports of the Companies are employed to draw necessary inferences. The technique of hierarchical clustering has been exploited to study the similarity between the CSR expenditure in different sectors. The study focuses on major contributory companies to the CSR in India.

Findings: The effort of CSR in India shows both ups and downs over the study period 2012-16. Though there is a varying trend in CSR in India, they are not increasing or decreasing drastically. It is also evident that the CSR in India has been flourishing, as the number of companies who spend more than ₹100 crores or ₹50 crores and their CSR contribution have increased considerably over one year, marking a positive. Majority of the Indian corporate assign the lion share of their CSR towards health and sanitation sector followed by agriculture and rural development, and education. Noticeably, sustainability is one among the least bothered categories of CSR expenditure of these firms.

Application/Improvements: Though the CSR potential in the country has been increasing, the orientation or concerns of CSR is not bothered about the sustainability and environment.

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