Does a company blacklist people if they accept the offer and do not join ?

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Hey bro....don't even think about such things. Even if some HR person says so verbally, they cannot initiate ANYTHING unless there is a proven misconduct case against you (corruption, FIR in police station, sexual harrassment, etc). Especially in consulting, people leave one employer and join them again after some time .
So, don't listen to anyone telling you otherwise. Given today's market, joining rate (candidates joining/candidates offered) of most firms lies around 50%. For consulting, this number is in mid-30s.
Join wherever you seem fit, and good luck! If you would like to take one step ahead, let you recruiter know. You can write the following:
Hey XYZ,
Thank you so much for your support in scheduling my interviews and your support during the hiring process. I really appreciate the team and profile being offered, but would not be able to join as I have got an offer that more closely aligns with my career prospects.
My experience with ABC has been great, and I look forward to being considered some other time for bigger and better opportunities.
Regards,
PQR

likehelpful

Depends on the company

like

+1

NO

Are you working at PwC India?

Yes

No

No.. There is no concept of blacklist

Lol. There do exist this concept in IT

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