India is the first country in the world to mandate corporate social responsibility (CSR). The Government of India implemented new CSR guidelines requiring companies to spend 2 per cent of their net profit on social development. The current research intends to identify the role of human resource (HR) in institutionalizing CSR and to identify the association between employee perception towards CSR and the role of HR. The research results prove that it is apt that Indian organizations are high on CSR activities and that even employees are undertaking such activities but the formal policies and procedures are not formulated by HR department to involve the employees in CSR activities. HR needs to align the CSR and HR policies, so that the employees, who are the biggest stakeholders, get involved in internal as well as external CSR activities.
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