TRIPLE BOTTOM LINE AND CSR: A REGIONAL STUDY OF SUSTAINABILITY PRACTICES AMONG IT COMPANIES IN KARNATAKA
DOI:
https://doi.org/10.59415/mjacs.299Keywords:
Corporate Social Responsibility, Triple Bottom Line (TBL), Sustainability, Organizational Performance, Stakeholder Engagement.Abstract
The integration of Corporate Social Responsibility (CSR) into core business strategy has gained increasing relevance, especially within the dynamic landscape of India’s Information Technology (IT) sector. This study explores the relationship between CSR initiatives and sustainable development practices, guided by the Triple Bottom Line (TBL) framework People, Planet, and Profit among IT companies in Karnataka. Utilizing a structured questionnaire, primary quantitative data is collected from 200 human resource executives representing a diverse range of IT firms. The study employs descriptive and inferential statistical techniques to examine the extent to which CSR practices influence organizational outcomes across social, environmental, and economic dimensions. The results reveal a strong positive alignment between CSR activities and employee well-being, ecological responsibility, and financial performance, underscoring the strategic role of CSR in advancing sustainable growth. This research contributes practical insights for policymakers and corporate leaders aiming to embed sustainability within organizational culture, and emphasizes the importance of region-specific CSR strategies in promoting balanced and inclusive development.
Downloads
References
Bansal, P. (2005). Evolving sustainably: A longitudinal study of corporate sustainable development. Strategic Management Journal, 26(3). DOI: https://doi.org/10.1002/smj.441
Bhattacharyya, S. S., & Rahman, Z. (2015). Sustainable development in India through corporate social responsibility: A study of the national voluntary guidelines. Journal of Business Ethics, 138(3), 589–603.
Carroll, A. B. (1999). Corporate social responsibility: Evolution of a definitional construct. Business & Society, 38(3), 268–295. DOI: https://doi.org/10.1177/000765039903800303
Dahlsrud, A. (2008). How corporate social responsibility is defined: An analysis of 37 definitions. Corporate Social Responsibility and Environmental Management, 15(1), 1–13. DOI: https://doi.org/10.1002/csr.132
Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st-century business. Capstone Publishing. DOI: https://doi.org/10.1002/tqem.3310080106
Gupta, A., & Sharma, A. (2020). Corporate social responsibility and financial performance: Evidence from India. Global Business Review, 21(2), 1–16.
Jamali, D., & Mirshak, R. (2007). Corporate social responsibility (CSR): Theory and practice in a developing country context. Journal of Business Ethics, 72(3), 243–262. DOI: https://doi.org/10.1007/s10551-006-9168-4
KPMG. (2020). The time has come: The KPMG Survey of Sustainability Reporting 2020. KPMG International.
Patnaik, S., & Sinha, N. (2020). Corporate social responsibility and firm performance in India: The moderating role of firm size. Social Responsibility Journal, 17(7), 971–989.
Porter, M. E., & Kramer, M. R. (2011). Creating shared value. Harvard Business Review, 89(1/2), 62–77.
Singh, R., & Agarwal, S. (2021). CSR initiatives and sustainable development: A study of Indian IT companies. International Journal of Corporate Strategy and Social Responsibility, 4(2), 103–117.
Singh, R., & Misra, R. (2021). Linking corporate social responsibility and sustainable development in India: An empirical analysis. Journal of Public Affairs, 21(1), e2115. DOI: https://doi.org/10.1002/pa.2147
World Business Council for Sustainable Development (WBCSD). (2000). Corporate social responsibility: Making good business sense. WBCSD Publications.
Downloads
Published
How to Cite
Issue
Section
ARK
License
Copyright (c) 2026 Ishwarya J, S C Poornima
This work is licensed under a Creative Commons Attribution 4.0 International License.
License Statement
This work is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0).
Authors who publish with mLAC Journal for Arts, Commerce and Sciences (m-JACS) retain copyright of their articles and grant the journal the right of first publication.
This license allows others to share, use, and build upon the work—commercially or non-commercially—as long as appropriate credit is given to the original authors and source, and any changes are indicated.
The journal encourages open access and supports the free exchange of knowledge while ensuring proper attribution of original work.
