Dr Samit Chowdhury

https://doi.org/10.64823/ijter.2605028

Cross-sector collaboration between commercially oriented firms and mission-driven non-governmental organisations (NGOs) has become the principal institutional mechanism through which corporate social responsibility (CSR) commitments reach community-level implementation. Nowhere has this dynamic been more consequentially structured than in India, where Section 135 of the Companies Act 2013 imposed the world's first statutory CSR obligation, compelling qualifying firms to direct no less than 2% of average net profit toward Schedule VII-listed social and developmental activities. Over the eleven financial years from 2014–15 to 2024–25, aggregate national CSR disbursements reached ₹1,95,234.89 crore — yet mounting evidence reveals a persistent structural gap between fiscal scale and developmental transformation. This paper investigates corporate–NGO partnership dynamics, governance structures, and developmental outcomes under India's mandatory CSR regime through an eleven-year longitudinal analysis of Tata Power Company Limited's CSR expenditure trajectory (secondary data sourced from MCA National CSR Portal, CSRBOX Outlook Reports 2015–2025, and Tata Power Annual Reports 2014–2025). Anchored in Austin's (2000) Collaboration Continuum and Husted's (2003) governance typology, the analysis applies a rigorous inferential battery to the panel dataset: Shapiro–Wilk normality test (W = 0.941, p = .533), Pearson correlation (r = 0.721, p = .012; R² = 0.519), Spearman's ρ (0.682, p = .021), OLS regression (R² = 0.958, p < .001), Mann–Kendall trend analysis (S = 55; Z = 4.204, p < .001), one-sample t-test (t(10) = 4.503, p = .001), Welch's t-test (t = −4.757, p = .003; Cohen's d = 2.777), and one-way ANOVA (F(2,7) = 12.649, p = .005). Tata Power's CSR expenditure grew from ₹18 crore to ₹39 crore across the study window, yielding a CAGR of 8.04% — more than double the firm's net profit CAGR of 3.30% — with the mean annual compliance ratio of 2.173% (95% CI [2.087%, 2.258%]) consistently exceeding the statutory floor. A statistically and practically significant structural break post-2020 (Cohen's d = 2.777) indicates that the COVID-19 pandemic catalysed a durable repositioning of social investment. Governance asymmetries, NGO co-optation risks, and the structural marginalisation of beneficiary voice are identified as central tensions mediating the relationship between fiscal mobilisation and developmental impact.

https://doi.org/10.64823/ijter.2506004

Human migration is the process of a person or group of people moving from one geographic location to another and changing their habitual place of residence permanently or semi-permanently. With its rich natural resources and fertile terrain, Assam continues to draw a sizable number of migrants from both inside and beyond the nation. The mechanism and magnitude of immigration, interstate migration, and internal migration have all made substantial contributions to the state's shifting demographic composition throughout time. According to the 2011 Census, Assam had 7,64,619 interstate migrants (2.43 percent of the total population) and 1,27,231 immigrants (from outside India) (0.40 percent of the total population). In comparison, 98,74,993 people migrated within the state of Assam in 2011, making up 31.44 percent of the state's total population. These numbers show a significant increase in movement volume over the 2001 Census, which is indicative of the state's shifting socioeconomic conditions and migration patterns. The primary source of secondary data used in this study is the 2001 and 2011 Census of India volumes. In order to show the spatial variations in migration trends throughout the state, the data has been analyzed using relevant statistical methods and depicted using appropriate cartographic approaches.