Transforming the intent to action

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It covers the following topics …

It covers the following topics

- Developing CSR policy
- Program formulation / project design
- Operational structure
- Implementation strategy
- Performance Management
- Communicating the impact to internal and external stakeholders

More in: Business
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  • Usually, a documented set of broad guidelines, formulated after an analysis of all internal and external factors that can affect a firm's objectives, operations, and plans. Formulated by the firm's board of directors, corporate policy lays down the firm's response to known and knowable situations and circumstances. It also determines the formulation and implementation of strategy, and directs and restricts the plans, decisions, and actions of the firm's officers in achievement of its objectives. Also called company policy.Read more:
  • These are not mutually exclusive. SA800 is primarily a certification standard but also defines management systems with needs to adopted when implementing the standard


  • 1. Transforming the intent to action Plans are only good intentions unless they immediately degenerate into hard work Peter Drucker
  • 2. Developing CSR policy Program formulation/project design Operational structure Implementation strategy Performance management Communicating the impact
  • 3. Source:
  • 4. Factors contributing to vision Regulatory Environment Market Condition Political Environment Social Condition Shareholder Expectation Employee Interest Customer Expectation Community Need Global Norms and Standards National Norms and Standards Value Purpose
  • 5. Elements of vision
  • 6. CSR policy framework
  • 7. CSR policy - components Section Sub section Content Company Information General Information Geographic information Size of company Who owns the company, shareholders Economic Impact Turnover – sales Number of employees Market share Profit Mission statement Company objectives linked to CSR MD/CEO statement Values List company values Stakeholder consultation List who the main stakeholders are on whom you have impact Relationships with non- governmental organisations
  • 8. CSR policy - components Section Sub section Content Workplace Employees Equal opportunities (race, gender, age, disability) – workforce profile Health and Safety – policies and training Training/personal development Communication with employees (newsletters, intranet, forums) Pay & benefits – remuneration, pensions, other benefits Workplace climate – employee handbook Industrial relations HR management Child labour/forced labour Other (specific company issues) Marketplace Customers Customer satisfaction Customer retention Safety and quality After sales Consumer education Suppliers/supply chain Code of conduct Selection criteria (linked to CSR) Support local suppliers Payment of bills on time Bribes & corruption Creating awareness of CSR
  • 9. CSR policy - components Section Sub section Content Community •Charities, sponsorship, donations •In-kind support – time, resources, assets •Regeneration – economic impact, number of jobs •Employee involvement •Impact on society Environment Waste Recycling, Waste generated (tonnes or kilos), Hazardous waste, Policies Water Water used (joules), Control Programmes Energy Energy used (Kw), Control programmes Materials Types used, Activities, Recycled materials consumed, Materials recycled Health & Safety ISO, EMAS, Training, Communication to staff Transport Green transport plans, Fuel reduction policy, Car fleet First Group Example
  • 10. Basic policy elements as per the companies act AAI Example
  • 11. Common loop holes of CSR policy Adaptation of Anders & Winst Company lists of common CSR mistakes
  • 12. Developing CSR policy Program formulation/project design Operational structure Implementation strategy Performance management Communicating the impact
  • 13. Assumptions Assumptions Assumptions Present State Desired State Interventions R e s u l t s Log frame analysis
  • 14. Log frame approach
  • 15. Source: Problem analysis
  • 16. Source: Objective formulation
  • 17. Objective tree Source:
  • 18. Strategy formulation Source:
  • 19. Log frame matrix Source:
  • 20. Indicator setting Source:
  • 21. Activity planning Source:
  • 22. Developing CSR policy Program formulation/project design Operational structure Implementation strategy Performance management Communicating the impact
  • 23. Operational structure
  • 24. Developing CSR policy Program formulation/project design Operational structure Implementation strategy Performance management Communicating the impact
  • 25. Implementation Strategy
  • 26. Developing CSR policy Program formulation/project design Operational structure Implementation strategy Performance management CSR Communication
  • 27. Performance management cycle
  • 28. Measuring performance and impact
  • 29. Source: Central government: Cost-effectiveness and improving annual reports,, Controller and Auditor General, New Zealand Measuring performance and impact
  • 30. Elements of M&E
  • 31. Developing CSR policy Program formulation/project design Operational structure Implementation strategy Performance management Communicating the impact
  • 32. Why communicate?
  • 33. Communicating the impact Key considerations while communicating the impact Whom to communicated What to communicate Frequency of communication Mode of communication Language of communication
  • 34. Keeping them informed - What to communicate and with who Marketplace Raise awareness about the way it operates responsibly in the market Workplace Make a statement about improvements in its workplace policies Community Convey information about its commitment to the local community Environment Communicate about its initiatives that help to preserve the environment employees, customers; consumer associations; suppliers; business partners; and investors employees; trade unions (if any are involved); the local community; and public authorities employees; relevant local institutions (e.g. associations, schools, hospitals); public authorities; and relevant NGOs employees; business partners; relevant NGOs; consumers; public authorities and the community around it
  • 35. Social campaigns - Example Unilever’s Lifebuoy Hand washing Campaign Aircel’s Save Our Tigers Initiative
  • 36. International Accountability Standards Corporate responsibility has witnessed emergence of numerous initiatives aimed at standardizing firms’ behaviour with regard to social and environmental issues IAS intend to  Encourage and guide corporate responsibility  Provide ways to assess, measure and communicate organizations’ social and environmental Performance
  • 37. IAS by category Principal Based -Broadly defined principles with regard to social and environmental problems - Used as a guideline for action and starting point for dialog Certification Based -Involve certification, verification and monitoring against predefined criteria -degree of assurance that stated standards are actually being met Reporting Standard Based -A comprehensive and standardized frameworks for economic, social and environmental reporting - Foster transparency and accountability while at the same time enables comparisons Process Based -It focus on the question of how corporate accountability can be achieved - IT offers essential managerial guidance on how corporate accountability can be achieved Soruce: Dirk Ulrich Gilbert, Andreas Rasche and Sandra Waddock
  • 38. Principle Based -UN Global Compact -OECD Guidelines -CERES Certification Based -SA 8000 - ISO 14001 Process Based -AA 1000 -ISO 26000 Reporting Standard Based -GRI -BBA’s Forge Standard -CERES (Facility Reporting Project) -Green House Gas Protocol for Project Accounting IAS by category
  • 39. Reporting formats - National Business responsibility report – SEBI The Business Responsibility Reports (BRs) has been made mandatory for top 100 listed entities at BSE and NSE as on March 31, 2012 It helps assess fulfillment of the environmental, social and governance responsibilities Components of the BR are  Financial details (along with spending on csr as % of profit); Directors responsible for BR; Principle-wise (as per NVGs) BR Policy/policies; Governance related to BR; Principle wise performance
  • 40. Reporting formats – Companies Act The annual report on CSR initiatives to be included in the board report brief outline of the company’s CSR policy including the statement of intent reflecting the ethos of the company broad areas of CSR interest and an overview of activities proposed to be undertake weblink to CSR policy (including the full list of projects/activities/programmes proposed to be undertaken by the company)
  • 41. Reporting formats – Companies Act The annual report on CSR initiatives to be included in the board report Composition of CSR committee Average Net Profit of the company for last 3 financial years Threshold Limit-(2% of this amount as in 4 above) Details of CSR activities/projects undertaken during the year: total amount to be spent for the year; amount carried forward from earlier years; amount spent during the year as below; amount carried forward for the year
  • 42. Reporting formats – Companies Act CSR project/acti vity identified Sector in which the Project is covered Projects/Pgms 1.Local area/others 2.specify the state /district (Name of the District/s, State/s where project/pgm was undertaken Amount outlay (budget) project/pgm wise Amount spent on the project/ pgm Subheads: 1.Direct expenditure on project 2.Overheads Cumulativ e spend up to the reporting period Amount spent: Direct/ through implemen ting agency* *Give details of implementing Agency
  • 43. Reporting formats – Companies Act The annual report on CSR initiatives to be included in the board report In case 2% is not spent, please provide the reasons for not spending the amount A Responsibility statement, of the CSR Committee, that the CSR policy implementation and monitoring thereof is, in letter and spirit, in compliance with CSR objectives
  • 44. For further clarification / guidance, email