| Avanish Kumar Singh (Research Scholar) Department of Business Economics A.P.S. University, Rewa Madhya Pradesh (India) | Dr. Rajiv Dube (Professor and Head) Department of Business Economics A.P.S. University, Rewa Madhya Pradesh (India) |
Abstract
Since the legislative obligation implemented under Section 135 of the Companies Act, 2013, corporate social responsibility (CSR) has become an essential component of business strategy for big manufacturing firms working in resource-intensive industries like cement. This study compares how the community views the CSR initiatives of two significant cement producers in Madhya Pradesh’s Rewa Division, Jaypee Rewa Cement and UltraTech Cement, in four important areas: creating jobs for the local population, protecting the environment and planting trees, supporting livelihood and agriculture initiatives, and empowering women thru self-help groups. Descriptive statistics and independent samples t-tests in SPSS were used to analyze perception data from 200 respondents (100 from each company’s operating location) who completed a structured questionnaire. The results show that there was only a statistically significant difference between the two businesses in terms of employment generation (t = 2.225, df = 175.469, p =.027), with Jaypee Rewa Cement receiving a higher rating. There was no statistically significant difference between the two businesses in terms of environmental protection, support for agriculture and livelihood, or women’s empowerment. All four dimensions showed a consistent descriptive pattern: Jaypee Rewa Cement received more “Excellent” ratings from aware respondents, but it also carried the entire “Not Aware” segment in three of the dimensions, indicating a significant difference in CSR communication and visibility when compared to UltraTech Cement. Suggestions for improving CSR communication, stakeholder involvement, and monitoring systems in the regional cement sector are included in the study’s conclusion.