The Bhagavad-Gītā and ESG/CSR Implementation
A Philosophical and Functional Model for Firm Financial Success
Bibliographic Data
| ID | 12318909 |
|---|---|
| Authors | Kishan Kumar Goel (0009-0001-5577-5001, Department of Commerce, Delhi School of Economics, University of Delhi, India, corresponding author), Ritu Sapra (0000-0002-7720-1471, Department of Commerce, Delhi School of Economics, University of Delhi, India), Rishi Raj Sharma (0000-0001-9078-9700, Guru Nanak Dev University) |
| Year | 2025 |
| Publication date | 2025-08-27 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Human Values (JOURNAL) |
| Journal identifiers | ISSN: 0971-6858 • E-ISSN: 0973-0737 |
| Publisher | SAGE Publishing (PUBLISHER • US) |
| DOI | 10.1177/09716858251364980 |
| OpenAlex | W4413743677 |
| Language | EN |
| Citations received | 1 |
| References cited | 47 |
A growing consensus has emerged on the positive role of environmental, social and governance (ESG)/corporate social responsibility (CSR) strategies in firm success. However, many organizations lack formal systems for their implementation, and research in the area remains insufficient. This study develops a functional model for the effective implementation of ESG/CSR programmes in firms drawing upon the Bhagavad-Gītā and its philosophical tenets: Jñāna, Karma and Bhakti. Fusing these tenets with insights from a review of the ESG/CSR literature, the study integrates philosophical and practical solutions to propose six functions for the effective implementation of ESG/CSR programmes including: information, engagement, performance, awareness, embedding and evaluating. These functions are integrated into a cyclical and process-oriented model inspired by stakeholder theory. Amidst a growing body of research linking scriptural knowledge with modern management, this work extends the field by developing an actionable model that possesses significant potential for practitioners to better understand the ESG/CSR implementation process and guide the development and effective execution of sustainability strategies
Business · Corporate social responsibility · Economics · Political science · Public relations · Ethics in Business and Education · Islamic Finance and Banking Studies · Workplace Spirituality and Leadership · Accounting
The Stakeholder Theory of the Corporation
The price of sin
Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting
Maximizing Business Returns to Corporate Social Responsibility (CSR)
Corporate Social Responsibility (CSR) Implementation
The Management Mantra of the Bhagavad Gita
The ‘Dharma’ and ‘Karma’ of CSR from the Bhagavad-Gita
Corporate Gita
Towards a Conceptualization of Karma Yoga
Human Perfection in the Bhagavadgita
Designing and Implementing Corporate Social Responsibility
| Unique citing works | 1 |
|---|---|
| Citations per year | 1 |
| Citation span | 2026 - 2026 (1) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 1 |