📋 Written Ability Test (WAT)/Essay Analysis Guide: CSR Enforcement

🌐 Understanding CSR Enforcement’s Importance

CSR’s potential enforcement reflects a convergence of corporate accountability with global development priorities. For B-school applicants, it demonstrates understanding of legal, ethical, and managerial dimensions.

📝 Effective Planning and Writing

• ⏳ Time Allocation:
  • Planning: 5 minutes
  • Writing: 20 minutes
  • Review: 5 minutes
• 💡 Structure:
  • Introduction: 60 words
  • Body: 350 words
  • Conclusion: 60 words

💡 Introduction Techniques for Essays

1. Contrast Approach:
   

   “While CSR has unlocked $20 billion globally, debates persist on whether legal mandates foster progress or hinder creativity.”

2. Solution-Oriented:
   

   “Mandatory CSR laws address disparities in corporate contributions but need complementary policies for holistic impact.”

📊 Structuring the Essay Body

• Achievements: Highlight India’s CSR model, channeling ₹1 lakh crore into social development.
• Challenges: Discuss uneven compliance and potential misappropriation.
• Future Outlook: Explore incentive-based models like those in Norway.

✍️ Concluding Effectively

• Balanced Conclusion:
  

  “Legal mandates ensure accountability, but a hybrid model balancing voluntary and mandatory efforts is ideal.”

• Global Comparison:
  

  “A combination of India’s mandates and Norway’s incentives can inform global CSR frameworks.”

📘 Sample Short Essays

• Balanced Perspective:
  

  “Mandatory CSR transforms corporate contributions from goodwill gestures to measurable impacts. However, rigid frameworks risk undermining creativity, necessitating a balanced approach blending enforcement with incentives.”

• Solution-Oriented:
  

  “A legal CSR mandate ensures equity in contributions. However, integrating tax incentives can encourage deeper corporate participation in social projects.”

• Global Comparison:
  

  “India’s CSR laws mandate baseline contributions, while Norway’s incentives foster innovation. Combining both approaches may redefine global corporate accountability.”

This comprehensive framework equips you to engage deeply with the CSR enforcement debate for GD and WAT preparation.