Barriers To Csr Implementation Among Public And Private Sector Enterprises Using The Ism Technique

Abstract

The purpose of this study is to identify and hierarchise the barriers to Corporate social responsibility (CSR) implementation among public and private sector enterprises in Odisha, India. This study identifies 16 major (8 per sector) challenges faced by public and private sector enterprises as barriers to CSR implementation. A list of barriers was derived from a systematic literature review and expert opinions, and 16 barriers (8 per sector) were identified. Interpretive structure modelling (ISM) was used to understand the hierarchical relationships among barriers to CSR implementation. The conceptual framework presents the hierarchy and interlinkage of barriers to CSR implementation in both public and private-sector enterprises. The present study has identified that profitability pressures and limited financial resources are the root causes of CSR implementation in private sectors, whereas public sectors are challenged by bureaucratic delays and top-down planning.  This study will be useful for both academicians and practitioners. The ISM-based approach to CSR implementation will help practitioners identify and address important barriers to effective implementation of CSR activities.