ABSTRACT
This study aims to identify and rank barriers to corporate social responsibility (CSR) implementation in Indian manufacturing companies and examine the interactions among these barriers. Key obstacles include inadequate recycling infrastructure, a lack of sustainable supply chain management, and resistance to adopting eco-friendly technologies. By aligning CSR initiatives with sustainable development goals (SDGs), Indian companies can address these barriers, fostering economic inclusion and environmental stewardship to achieve long-term social and environmental impact. The study employs the interpretive structural modelling (ISM) approach to analyse how these barriers interact, offering a systematic framework to map and prioritise their interrelationships. ISM effectively identifies CSR challenges, uncovers underlying causes, and visually represents problem structures, simplifying complex CSR issues for better strategic planning. The study identifies eleven barriers to CSR implementation based on an extensive literature review and expert opinions. Key challenges include resource constraints, knowledge gaps, limited top management commitment, and insufficient CSR skills, exacerbated by required time investment and consumer apathy. This research offers valuable insights for academics and practitioners by presenting an ism-based model tailored to the Indian context. It enables managers to address critical barriers and enhance CSR implementation in their organisations.
