International Journal of Business and Social Science Vol. 6, No. 2; February 2015 175 Understanding the Theoretical Convergence of Corporate Social Responsibility Reporting in Practice: A Thematic analysis of Automobile Websites Prof. (Dr.) Sabyasachi Dasgupta Prof. Anurupa Ghatge Symbiosis Institute of Media and Communication (SIMC-PG) Pune, Symbiosis Knowledge Village Lavale, Mulshi Pune: 412115, Maharashtra India Abstract Corporate Social Responsibility is a term that is present in every possible medium throughout the globe. While there are practitioners trying to implement Corporate Social Responsibility as part of the sustainability model, there are researchers across the globe trying to understand its meaning and impact. The objective of this paper is to understand the level of convergence between the theoretical understandings of Carroll’s Corporate Social Responsibility model and its digital reporting by the corporate. The methodology adopted in this paper is simple content analysis using a deductive approach. The scope of this paper would take into account the website reporting of Automobile sector consisting of six automobile companies, Tata Motors, Bajaj, Mahindra & Mahindra, Hyundai, Ford and Audi. The findings from this paper suggest a wide gap between theory and practice. Hence, eight themes are suggested to the corporate for effective Corporate Social Responsibility activities and its reporting. Keywords: Corporate Social Responsibility, Archie Carroll, themes, content analysis, philanthropy, practitioner, globalization 1. Introduction Corporate Social Responsibility has become a very popular phrase in the context of globalization. Some critics call it a fancy word, others call it a part of guilt economy. Still others feel, there must be something good about it. Decades of scholarly research has proved that Corporate Social Responsibility is not just a buzz word. There are serious academic outcomes and some serious implications to the corporate world if it can be in sync with the academic rigor. In fact, the interest in Corporate Social Responsibility as a concept has gained prominence primarily due to the effect of globalization where alien companies made an effort to become citizens of the host country. “Moreover, while governments have traditionally assumed sole responsibility for the improvement of the living conditions of the population, society’s needs have exceeded the capabilities of governments to fulfill them. In this context, the spotlight is increasingly turning to focus on the role of business in society and progressive companies are seeking to differentiate themselves through engagements in CSR.” (Jamali & Mirshak, 2007) The government has also mandated Corporate Social Responsibility as part of Companies Bill 2013 and has asked the companies to spend 2 % of their average net of last three year’s profits. Hence, according to Aiyar (2012), corporate must aim for social goals, not just profits. 2. Literature Review “Corporate Social Responsibility involves the idea of business being proactive in its relationship with a range of social actors and doing more than just trying to avoid breaking moral rules.” (Theaker, 2001) Corporate Social Responsibility in very simple terms is the responsibility that firms have towards society. However, the number of debates that were triggered since its inception proves Corporate Social Responsibility is not that simple a concept at all. In fact, the word “social” in Corporate Social Responsibility is itself subjected to debate regarding the scope of society. Edward Freeman and Archie Carroll (1979) have said that ‘society’ includes specific groups of people who are immediately involved in firm’s activities.