CSR in India has gone beyond merely charity and donations, and is approached in a more organized fashion. It has become an integral part of the corporate strategy.
In my research works I am concerned on management in the Economy of Communion businesses. It is connected in some aspects with CSR, but for me it was specially important to build a mathematical model to compare the theory (values and ways of management declared by owners, managers) with the practice of management (management's principles realised in practice). In the paper on Conference in Cracow (Poland) in 2013 I have presented a simple model with methodology of research. This linear model is based on weight coefficients estimated by experts of management for each of the six content dimensions describing the management process in these businesses. If you want I can send you this paper (and some others); mu mail address is: [email protected]
Corporate social performance is an emerging area. Lot of research is being done in this area. Some of the researchers have proposed models but there is no standard model.
The best thing for you to do will be to propose a new model from your research. By the way have you decided your research design and methodology so that I could help you in getting to your own model.
J Story , P Neves: "When corporate social responsability increases performance: Exploring the role of intrinsic and extrinsic CSR attribution", Business Ethics: A European Review Vol 24, N°2,April 2015, p 111 -124.
CSR activity is humanitarian in nature, though government marks a cap of percentage, organization would be accounting it on expenses than on real value ploughing back to society.