Abstract

In recent years, numerous researches have been conducted on CSR from various perspectives. From a survey of CSR literatures from spiritual and religious perspectives, there are some studies based on the Quran (Islam) and the Bible (Christianity) made by scholars. However, the Bhagavad-Gita (Hinduism) is yet to be explored in the context of CSR. This article is therefore timely and fills the gap in the CSR literature. In this article, the authors employs hermeneutics, a qualitative research methodology which involves the study, understanding and interpretation of the BG particularly the concept of ‘dharma’ (duty) and ‘karma’ (action) in the context of CSR. In a nutshell, the BG provides an inside-out approach to CSR, which is the development of individual leader’s self-conscience of his1 dharma (duty) and karma (action). Based on the BG’s insights, CSR should ideally begin with ISR (Individual Social Responsibility includes Personal Social Responsibility) and to go beyond CSR with GSR (Global Social Responsibility). These three social responsibilities are the essential dharma and karma of corporate leaders. The leaders and the role they play in corporations are crucial in ensuring transparency, good conduct and governance towards the ultimate aim of achieving CSR. This article is expected to provide a framework to the study of BG philosophy from other aspects of corporate management; such as corporate governance, corporate ethics and human resource management in the near future.