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WINTER PROJECT REPORT
A CASE STUDY ON THE CORPORATE SOCIAL
RESPONSIBITY OF THE SELECTED INDIAN COMPANIES
Prepared for the Mumbai University in the partial fulfilment of the
requirement for the award of the degree in
MASTERS OF MANAGEMENT STUDIES
Submitted By:
Name: Abi Augustine
Roll No. & Year: SFMMS1820-0003 (2018-20)
Under the guidance of
Dr. Natika Sandeep Poddar
SFIMAR
St Francis Institute of Management And Research,
Mt. Poinsur, S.V.P Road, Borivali (W) Mumbai.
Batch- 2018-2020
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ACKNOWLEDGEMENT
I would like to express my gratitude to all those who have helped me in the preparation of this
project report on “A Case Study On The Corporate Social Responsibity Of The Selected
Indian Companies ”.
First of all I like to thank the Winter project committee for allowing me to do this project. I
would like to show my gratitude to Dr.Simeon Simon project coordinator for his instruction
and advice in the winter project preparation.
I am deeply grateful to my faculty guide Dr. Natika Sandeep Poddar without whom this project
could never have been in its present form. I am thankful for her unforgettable help, support,
suggestions and feedback. She was always ready in clearing the queries and giving suggestions.
They all have been such help for me in the preparation of the project. Their patience and faith
in my abilities, boosted my confidence.
ABI AUGUSTINE
SFMMS-1820-0003
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DECLARATION
I, Abi Augustine student of St Francis Institute of Management and Research, hereby declare
that this report is my original and authentic work and to the best of my knowledge and
understanding, there is no plagiarism or dishonest means involved. Any reference made from
secondary data and other resources have been duly acknowledged. I also declare that if found
otherwise, my report will render itself null and void.
Name : Abi Augustine
Couse & Specialization: Master of management studies (MMS), Finance
Roll Number : SFMMS1820-0003
Faculty guide name : Dr. Natika Sandeep Poddar
Student’s signature: Faculty guide signature:
_______________________ __________________________
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EXECUTIVE SUMMARY
Corporate Social Responsibility prevailed in India since a long time but it was considered as a
part of philanthropy or charity. With the advent of CSR provisions, it has got the legal
framework and is become a duty of the corporates to give back from the profits to the society,
for the betterment and improvement of the society. With due consideration to the fact that
“profitability” is the primary force and motivation for all the development on this front. Due to
this the cut throat competition increased between business and to then differentiate themselves
companies are using the CSR provision to create a brand image and to gain loyal customers by
putting light on the initiatives taken by them and how they are giving back to the society.
Companies cannot rule out the fact that they survive because of the society and therefore
equivalent importance should be given to the society as they do to their businesses. Thus the
study has revealed that companies use their CSR policy to increase their profits.
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TABLE OF CONTENTS
Sr. No Topic Page No.
1 Introduction to CSR 1
2 Literature Review 4
3 Objective and Need for the Study 6
5 Research Methodology 7
6 Data Analysis of the CSR Act Provisions 8
7 Case study- Tata Motors 14
8 Case study- Wipro 26
10 Findings And interpretations 35
11 Conclusion 36
12 Suggestions 37
13 Limitation and Scope of the study 38
14 Reference 49
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LIST OF TABLE
Serial No. Topic Page No.
1. The schedule VII (CSR activates a
company should do)
8
2. Tata Motors CSR financial details 23
3. CSR Annexure of TATA Motors for the
year 2018-19
23
4 Wipro’s CSR financial details 32
LIST OF CHARTS
Serial No. Topic Page No.
1 TATA Motors 5 year highlight 16
2 Tata Motors CSR financial details 23
3 Wipro CSR financial details 32
LIST OF FIGURES
Serial No. Topic Page No.
1 CSR Areas 2
2 CSR Committee 10
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INTRODUCTION
The term Corporate Social Responsibility came into utilization in the late 1960s after many
corporates began utilizing the term partners which was utilized to depict the corporate
proprietor's past investors, which was impacted from the book Strategic Management: A
Stakeholder Approach, 1984 by R. Edward Freeman. Even though the underlying foundations
of CSR lie in humanitarian exercises, (for example, gifts, good cause, alleviation work, and so
on.) of organizations, all around, yet as of late CSR has developed and now incorporates every
related idea, for example, corporate citizenship, vital magnanimity, altruism, the triple primary
concern, shared worth, corporate maintainability and business duty. The organizations must
work together in a morally, socially and earth mindful way along these lines profiting the
general public all in all and not simply centre around the advantages for the organization or
benefits. An organization can uphold CSR exercises from various perspectives like giving a
piece of benefit as a good cause or actualizing greener methodology towards working together
tasks.
The objective of CSR is to expand an organization's obligation towards its activities and urge
them to positively affect the earth, buyer, networks, partners, workers and everybody who is
straightforwardly or in a roundabout way related. The organizations can turn out to be socially
dependable by adhering to the law and incorporating social-ecological, moral, shopper and
human rights worries into their business system and tasks, in this manner expanding their
bookkeeping towards their exercises.
India has become perhaps the greatest economy yet has not left the strife of neediness and
undernourishment. This circumstance wins as there is a lopsided conveyance of advantages in
this way prompting social turmoil. Governments just as controllers have reacted to this
agitation which can be seen by these two examples, that is, National Voluntary Guidelines for
Social, Environmental and Economic Responsibilities of Business or the NVGs and the CSR
proviso inside the Companies Act, 2013.
Figure no.1: CSR Areas
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Corporate social responsibility in India
In India, CSR is referred to from old time as a social obligation or noble cause, which through
various ages is changing its inclination in more extensive angle. From the source of business,
which leads towards abundance riches, social and natural issues have profound roots
throughout the entire existence of the business. India had a long custom of corporate
magnanimity and modern government assistance has been put to rehearse since the late 1800s.
CSR is perceived as a significant capacity adding to quicken the procedure of general
advancement of a country. India is the second-most crowded nation on the planet, and home to
the biggest number of individuals needing essential civilities, calls for increasingly escalated
endeavours as a major aspect of such activities in the medicinal services space of the country.
Indian organizations are currently expected to release their partner duties and cultural
commitments, alongside their investor riches amplification objective. The advancement of
CSR in India can be isolated into four stages.
• CSR spurred by noble cause and altruism: It was portrayed by the tendency of mechanical
groups of the nineteenth century, for example, Tata, Godrej, Modi, Birla and Singhania towards
financial just as social contemplations.
• CSR for India's social improvement: The subsequent stage began with the autonomy
Community
Environment
Work Palce
Market Palce Corporate Social
Responsibility
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development where the industrialists were impacted by Mahatma Gandhi for financial
advancement of the country. During this stage schools, universities, preparing focuses and so
on. Were set up by different organizations.
• CSR under the worldview of the blended economy: the work and condition laws were
presented in a free India. The CSR exercises were mostly taken by the Public Sector
Undertakings (PSUs).
• CSR at the interface among magnanimous and business draws near: the fourth stage began
from 1980 till the present. Indian began deserting their customary commitment with CSR and
coordinated it into a reasonable business technique. Today, CSR in India has gone past only
foundation and gifts and is drawn nearer in a progressively composed manner. It has become a
vital piece of corporate procedure. Organizations have CSR groups that devise explicit
arrangements, techniques and objectives for their CSR projects and set spending plan to help
them.
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LITERATURE REVIEW
According to the study by Douglas and Emily (2011), the business condition has changed
altogether as of late. To get by right now condition, organizations have been compelled to
adjust different procedures, among them being the incorporation of corporate social obligation
(CSR) into their plans of action.
As indicated by the UNIDO, "Corporate social obligation is an administration idea whereby
organizations incorporate social and ecological worries in their business activities and
collaborations with their partners. CSR is commonly comprehended similar to the route
through which an organization accomplishes a parity of financial, ecological and social
objectives (Triple-Bottom-Line Approach), while simultaneously tending to the desires for
investors and partners. Right now is imperative to draw a qualification between CSR, which
can be a vital business the executive's idea, and a good cause, sponsorships or altruism. Even
though the last can likewise make a significant commitment to destitution decrease, will
straightforwardly upgrade the notoriety of an organization and reinforce its image, the idea of
CSR unmistakably goes past that."
According to the study by Bendell (2005) contends that there is no single unmistakable
meaning of what CSR is, as different associations characterize this idea in various manners. In
any case, the vast majority of these definitions are firmly related as in they relate CSR with
how associations deal with their business procedure to make a generally positive effect on the
general public. In this way, CSR is generally characterized as the progressing devotion by
associations to act morally just as to add to monetary improvement, simultaneously upgrading
the personal satisfaction of their workers, their families, and the neighbourhood network and
society altogether. From this definition, it is obvious that CSR is about how associations
identify with the outer and inner condition, throughout seeking after its business thought
processes.
As per the overview done by Kaur (2017), demonstrated that two-third (66%)
individuals are happy to pay more for the administrations and items conveyed by the
organization that is focused on positive social and ecological effect and 58% said they would
pay more for an item on the off chance that it was from an organization that is known for being
progressively natural neighbourly.
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As indicated by the contextual investigation, New Rules for CSR done by Rishi (2014)
expressed that organizations have raised inquiries and concerns identified with the usage,
immaterialness and the sort of effect the Clause 135 of the Companies Act will have on their
organizations. For which the MCA has proposed the organizations should put down a
consistency technique and an appropriate Governance Framework for Corporate Social
Responsibility to be completed easily with no snags.
As per Investopedia.com, Corporate Social Responsibility is an automatic plan of action that
makes an organization all the more socially responsible, that is, to itself, its partners, and people
in general; as by rehearsing Corporate Social Responsibility organizations become increasingly
aware of the sort of effect they are having on monetary, social, and ecological components of
the nation and the world in general. CSR assists with incorporating the social and natural
worries in business activities. These organizations are called Corporate Citizens. The
organizations rehearsing CSR direct tasks of the organization is such a way, that assists with
improving the general public and the earth in general instead of contributing contrarily towards
it. CSR assists with boosting the organization picture as the organization progresses in the
direction of the improvement of the network and the earth. CSR assists with making a more
grounded bond between the representatives and the company; CSR serves to unequivocally
associate the workers and the business with their general surroundings.
CSR encourages organizations to accomplish a harmony between the social, monetary and
ecological goals, called the Triple Bottom Line Approach and a similar time meeting the desire
for the investors and the partners. Triple main concern (TBL) bookkeeping considers social
and ecological execution notwithstanding budgetary execution.
It is an endeavour to adjust private ventures to the objective of feasible worldwide improvement
by furnishing them with working goals which are more extensive as opposed to simply benefit
alone. Regularly organizations that have a decent developed business and can offer back to the
general public take part in CSR exercises, significantly it is an essential methodology of the
bigger partnerships. This encourages the organization to set a moral standard for their friends,
rivals and the business. The legislatures are taking endeavours towards expanding the CSR
exercises by the littler associations and a similar time keep them serious
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OBJECTIVES OF THE STUDY
1. To understand bout the CSR activities of the selected companies and to understand the
provisions under the Indian Companies Act 2013.
2. To understand the benefits of CSR under the Indian Companies Act 2013.
3. To find the challenges faced by the companies to implement the CSR under the
provision of the Indian Companies Act 2013
4. To know how the companies fulfils their responsibility towards its stakeholders and
what activities have initiated and implemented.
NEED FOR THE STUDY
The Government of India has laid down certain provisions by which the companies in India
can perform Corporate Social Responsibility activities which will not only benefit the
companies but also help the Government to improve the society and the living standards of
the people with this increased contribution from corporates. This will make companies
perform operations in a more responsible manner and thus increase their accountancy towards
the community.
The Government of India has implemented a framework for implementation of Corporate
Social Responsibility activities through the provisions in the Companies Bill, 2012 which has
been notified by the Ministry of Corporate Affairs on February 27, 2014 offering impact to
Section 135 the new Companies Act, 2013 managing CSR and the Companies (Corporate
Social Responsibility) Rules, 2014 and have
Yet there are concerns rising from the industry based on the implementation and execution of
the provision and its flexibility within the legitimate boundaries as well how the
interpretation and monitoring will take place. Simultaneously through contextual analyses,
one can comprehend what sort of issues these organizations confronted and how different
organizations could pick up the required information to not play out similar slip-ups or to stay
away from such conditions. Hence, there is a need to comprehend the arrangements just as
rundown the issues and difficulties that can be confronted with the goal that they can be
tended to in a superior manner.
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RESEARCH METHODOLOGY
Research Design:
Exploratory Research Design
I am using the Exploratory Research Design because it is flexible and used when the problem
is not studied clearly. It is used to explore different ways to fine tune and improve the final
research. Exploratory research design does not aim to provide the final conclusion to the
research questions, but it only intends to explore the research topic with varying levels of depth.
Therefore, I have used it to understand the provisions regarding Corporate Social
Responsibility, the Companies Act 2013, as well as understand through case study how CSR
is being implemented and followed.
Data Type
Secondary data
Data Collection
The entire data of the study is collected from secondary source. World Wide Web is a main
source for collecting the data for the study. The data’s are collected mainly from Research
papers, Websites.
Sample size
One Indian company and One Abroad company which is working in India.
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DATA ANALYSIS
Data Analysis of the CSR Act Provisions
CSR Provisions in INDIA
Provisions of the Companies Act, 2013
Applicability: Companies meeting the following criteria,
 Net worth of ₹ 500Cr or more
 Net turnover of ₹ 1000 Cr or more
 Net profit of ₹ 5 Cr or more
The organizations meeting all requirements to these criteria need to shape a CSR council and
need to guarantee that in any event 2% of the normal net benefit of the 3 promptly going before
money related years is made as a commitment towards CSR exercises. The net benefit is the
benefit before charge according to the books of records and should just incorporate the benefit
emerging from branches in India.
Activities of the company: There is a rundown of exercises that can be performed under CSR
and the organizations may execute these exercises while thinking about the nearby condition
and on the endorsement of the Board.
The schedule VII lists the following activities:
1. Eradicating neediness, craving and lack of healthy sustenance, making safe
drinking water accessible to all and advancing preventive social insurance and
sanitation.
2. Promotion of instruction, including custom curriculum. Improving work
occupation abilities among kids, lady, old and the diversely abled and making and
executing employment improvement ventures.
3. Promoting sexual orientation balance and simultaneously engaging ladies; setting
up homes and inns for ladies and vagrants, setting up mature age homes, day-care
places for kids, and such offices for senior residents and executing and producing
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measures for decreasing disparities looked by financially and socially in reverse
gatherings
4. Protection of National Heritage, workmanship and culture
5. The benefit of furnished power veterans, war widows
6. Ensuring ecological supportability, environmental equalization, the security of
widely varied vegetation, creature government assistance, agroforestry, protection
of characteristic assets and keeping up of nature of the soil, air and water
7. Contributions or assets gave to innovation hatcheries situated inside scholarly
establishments which are endorsed by the Central Government
8. Promoting rural games, Paralympic and Olympic games
9. Contribution to the Prime Minister's National Relief Fund or some other reserve
set up by the Central Government for financial improvement and help and
government assistance of the Scheduled Castes, the Scheduled Tribes, other in
reverse classes, minorities and ladies.
10. Rural Development projects
Notwithstanding, in figuring out which CSR exercises ought to be attempted principally the
inclination will be given to neighbourhoods the territories around where the organization
works.
CSR Committee: According to the Section 135 of the Companies Act, 2013 Corporate Social
Responsibility Committee of the Board should comprise of at least three executives, out of
which in any event one chief will be free. A privately-owned business or an unlisted open
organization which are secured under Section 135(1) of the Act, which isn't required to select
an autonomous chief, will have its CSR Committee without a free executive. A privately-
owned business with two executives on Board should shape its CSR Committee with just two
chiefs. The CSR Committee will organize an observing component for execution of the CSR
tasks or projects or exercises attempted by the straightforward organization.
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Figure no.2: CSR Committee
Administration: An organization can spend for Corporate Social Responsibility exercises
through an enlisted trust or society an organization set up as holding, auxiliary or partner
organization or in any case gave the organization has indicated the exercises and how they plan
to spend the store, the revealing and the checking instrument. If such an element isn't built up,
at that point such an element is expected to have a setup track record of 3 years for having
directed comparable exercises.
Organizations can mutually direct Corporate Social Responsibility exercises gave each
organization readies their reports on the action spent. An organization can assemble CSR
capacities of its workforce or usage offices through foundations and the use for these exercises
ought not to surpass 5% of the all-out Corporate Social Responsibility consumption of the
organization for that money related year.
Reporting: The budget summary report arranged by the organization ought to likewise
remember the yearly report for the Corporate Social Responsibility exercises led that for a year
by the Board of Directors in the recommended position CSR Rules setting out bury Alia a
concise blueprint of, the synthesis of the CSR Committee, the CSR approach, the normal net
benefit for the last three budgetary years and the endorsed CSR consumption. On the off chance
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that the organization neglects to do the vital use towards Corporate Social Responsibility, at
that point the Board report needs to determine it with the reasons. The organization is likewise
expected to transfer the data of the Corporate Social Responsibility exercises directed by them
on their site.
The Issues and Challenges while actualizing Corporate Social Responsibility Activities
Prohibitive extension: Schedule VII of the Corporate Social Responsibility rules indicate the
various exercises that can be attempted by the CSR board of trustees. This confines the
organizations to just scarcely any picked zones and in this manner debilitating them to
concentrate on numerous other basic zones. In this manner, Schedule VII extraordinarily
impacts the dynamic of the CSR advisory group and limits the board to put their assets in the
most ideal manner that they could consider.
Prohibitive geographic centre: Segment 135(5) states that the organization needs to offer
inclination to the neighbourhood where the organization works for directing CSR exercises.
Although it is an extraordinary thought to assemble solid network business relationship and yet
it goes to be one-sided if the organization isn't working in specific regions that are in reverse
and are needing such a commitment to inspire them.
Contribution to Prime Minister's National Relief Fund and such different assets as set up
by Government: The Schedule VII of the CSR demonstration takes into consideration
organizations to make commitments towards the Prime Minister's National Relief Fund or other
such subsidies built up by focal or state government. Be that as it may, according to the
accommodation of the Prime Minister's Office (PMO) to the Central Information Commission,
the Prime Minister's National Relief Fund is certifiably not a legislative body and isn't
responding to any places of the parliament. Accordingly, such gifts can undermine the genuine
pith of CSR arrangement.
CSR Implementing Agency: The CSR arrangement urges organizations to execute CSR
exercises by building up their trust or society or area 8 organizations. Be that as it may, such
improvement issues are mind-boggling and are better known by neighbourhood networks who
have worked in these territories for a considerable length of time. It would be valuable for such
nearby community social orders and the association to hold hands and work towards the
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advancement of the general public.
Foreign Contribution Regulation Act, 2010 FCRA Regulation: according to the FCRA
guideline, any cash got from remote organizations as a CSR commitment to an Indian
Organization will be considered as FCRA cash. Similar principles apply to gifts from Indian
organizations that have 51% of the property by outside investors. Since there is a great deal of
capital development right now, it can get hard for advancement associations to follow the cash
that they as get CSR gifts from India Organizations which may frequently lead them to FCRA
infringement.
Benefits of CSR activities to Indian Companies
Communities provide the licence to operate: Lately companies have realised that amongst
the important stakeholders that give them the licence to operate like the government, the
communities in which they operate also hold the utmost importance and are the actual licence
providers to operate. Because it is the communities that are affected by the actions or the
business operations of the company. Thus a robust CSR program that meets the aspirations of
these communities not only provides them with the license to operate, but also helps in filling
for ‘trust deficit’. This helps the company to develop and enhance good relationship with the
customers, suppliers and all the other stakeholders.
Attracting and retaining employees: Studies have found that a company that a company can
attract, retain and motivate their employees when they have a greater commitment towards
Corporate Social Responsibility. The involvement of employees encourages and enable
employees to participate in Corporate Social Responsibility activities are shown to increase
employee morale and a sense of belongingness towards the company.
Communities as suppliers: Some companies have invested in increasing the livelihood of the
communities by their innovative Corporate Social Responsibility initiatives. They have
incorporated them in their supply chain and this has benefited the communities to
increase their income level and provided the companies with an additional and secure
supply chain. Like the Tata Motors flagship program - Learn, Earn and Progress
(LEAP) for mechanic motor vehicle training, a year-long program where theoretical
learning is supplemented through 'on-the job' exposure at service centers. The Tata
Motors' company staff dealers along with the company’s implementation partners (the
Technical Training Institutes and the partner NGOs) wherein the Dealers provide the
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training and contribute two-thirds of monthly stipend of the trainee while Tata Motors
contributes the rest. The implementation partner provides theory training.
Enhancing Corporate reputation: Corporate Social Responsibility helps to boost the
company image, its goodwill and its brand. Thus helping companies to position themselves as
responsible corporate citizens.
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CASE STUDY
TATA MOTORS
TATA- Trust, Acceptability, Transparency, Accountability
Tata is the prime association of India with business in different areas like steel, car to buyer
merchandise; having more than 80 organizations. Under the initiative of Ratan Tata, the
organization contacted new statures and now incorporates roughly 2 lakh representatives. The
association has experienced observable periods of justification, globalization and innovation,
in approaches to arrive at a revealed $500 billion in incomes by 2020-21, which is equivalent
the size of the income of the worldwide mammoth Wal-Mart. Right around two-third of the
value of the parent firm, Tata Sons Ltd., is held by altruistic trusts enriched by Sir Dorabji Tata
and Sir Ratan Tata, children of Jamsetji Tata, the organizer of the present Tata realm during
the 1860s. Through this trust, Tata Sons Ltd utilizes 8-14 per cent of the benefit each year for
social reason. The gathering burned through 3.37% of its benefit on Corporate Social
Responsibility in the year 2012-13 also, they spent an extra of 300 crores towards ecological
security.
Tata Groups has consistently been strictly satisfying their Corporate Social Responsibility
towards society as the organizer Jamsetji Tata himself trusts in the way that the network isn't
only the partner however in actuality the very explanation behind the presence of any
organization. The gathering has likewise given the nation various science and research focuses
which has fortified the development of the nation.
CSR in TATA Motors
Company profile
TATA Motors is a Part of the USD 100 billion Tata group, Tata Motors Limited a USD 45
billion organisation, is a leading global automobile manufacturer of cars, utility vehicles, buses,
trucks and defence vehicles. It is India’s largest and the only OEM offering extensive range of
integrated, smart and e-mobility solutions. With ‘Connecting Aspirations’ at the core of its
brand promise, the company’s innovation efforts are focused to develop pioneering
technologies that are sustainable, provide enhanced purchase experience and deliver consistent
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quality of after Sales service to meet the evolving aspirations of the market and the customers.
With its strong commitment towards providing smart, safe and zero emission transport
solutions for personal and mass mobility, Tata Motors has developed a range of EV products
that are specifically designed for our New-Gen, environment-conscious customers. Tata
Motors is further supported by Tata Group companies, bringing their unique and specialized
offerings, to develop comprehensive solutions and build the future ‘Smart Mobility, Smart
City’ ecosystem”
Tata Motors follows the Tata philosophy that the community is not just any other stakeholder
but is in fact the very purpose of its existence. The involvement of senior leaders is decided at
the CSR Committee of Board level based on the involvement having a potential impact which
is worthy of their participation. The Board develops key policies based on value system that
governs the way of conducting business with all stakeholders and ensures correct
interpretations and implementation of policies.
As an integral part of our commitment to Good Corporate Citizenship, we at TATA Motors
believes in the actively assisting within the improvement of the standard of lifetime of the
people within the communities, giving preference to local areas around our business operations.
The CSR committee comprises of two Independent Directors and two Whole-time Directors.
The Board in accordance with the Act constituted Corporate Social Responsibility (CSR)
Committee to act as:
 To Plan and suggest the Board of meeting, a Corporate Social Responsibility Policy
which shall indicate the activities to be undertaken by the company as stated in the
Schedule VII of the Companies act 2013;
 To advocate the amount of expenditure to be incurred on the activities mentioned within
the above point; and
 To observe the Corporate Social Responsibility Policy of the company from time to
time
Senior Leaders believe that inclusive, equitable and holistic development of society is
important for nation building as also for sustainable growth of the organization. In line with
the group’s vision of inclusive development, the company’s Affirmative Action (AA)
Programme is an instrument to bring social equity by making the Scheduled Caste and
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Scheduled Tribe communities (with preference to women, physically challenged, single
women etc.) as their focal points across all the CSR programmes.
5 Years Journey Highlights
 Touched over 2.45 million lives till date
 240% higher achievement than planned.
 They have Invested ₹ 105 crore till date by utilising 80% of planned budget
Chart no1: TATA Motors 5 year highlight
Tata’s CSR Activities
 Aarogya- Health
Tata Motors has concentrated on fighting ailing health in youngsters under five years old and
giving safe drinking water particularly in dry spell inclined innate villas/residences. Tata
Motors empowers a biological system that will support great wellbeing. These mediations
incorporate making mindfulness on wellbeing, achieving positive attitudinal and social change
in networks, fortifying the institutional conveyance instrument, making open foundation like
arrangement of safe drinking water and better sanitation offices
147205
160385
505651
489000
2014-15
2015-16
2016-17
2018-19
2019-20
693360
208392
314000
580000
644000
732732
Target lives
Achieve
ment
Data: Population
In million
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The organization has made a solid unit of network wellbeing labourers who offer essential
assistance at their doorstep. In Pune, Jamshedpur and Lucknow, the portable clinical van ships
the area all the time and has captured numerous medical problems. Accordingly, the number
of patients profiting the administrations have decreased after some time.
Aside from giving beneficial eating regimen and enhancements to malnourished youngsters,
endeavours are coordinated to take a shot at preventive estimates like empowering conduct
changes in networks, particularly youthful moms and guardians through mindfulness meetings,
giving antenatal and post-natal administrations. Added to these medications are the remedial
social insurance administrations wherein the networks are overhauled through analysis,
organization of conventional prescriptions and meetings.
Tata Motors has concentrated on battling lack of healthy sustenance in youngsters under five
years old and giving safe drinking water particularly in dry season inclined ancestral homes.
 Vidyadhanam- Education
Vidyadhanam, our instruction activity, addresses needs in the whole range of training,
beginning from centre school to higher learning. A focused on approach by initiating need-
based moving grants/money related help for monetarily tested understudies, and arranging
bolster classes for troublesome subjects, esteem based fundamental abilities, sports and
other co-curricular exercises.
Advancement has been a lifestyle for our instructive projects in India and the greater part
of the schools and understudies are entirely agreeable now with innovation, which is made
accessible at their doorsteps. These incorporate portable based learning applications, IT
empowered homerooms, test-based learning and so forth. Aside from these mediations,
learning organizations are bolstered through foundation support. The help class mediation
remember everyday contributions for English, Maths and Science to class going
understudies after or before their school hours.
Connecting holes framework at schools has gone far in improving educational execution
and injecting trust in youngsters. Our training activities in India have prompted
improvement in pass level of government schools from 55% in 2015 to 80% in the last
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scholarly year. The normal score of the understudies has expanded by 5% and 44% of the
understudies have made sure about over 60% stamps in their group X board assessment.
 Kaushalya- Employability or skilling
 Tata Motors' Employability (Skill Development) program focusses on preparing the
school dropout jobless youth in three fragments – auto exchanges, non-auto
exchanges and agribusiness and united exercises, prompting balanced out
occupations, miniaturized scale venture arrangements and expanded yearly salary.
As a methodology, Tata Motors' extent of Employability Programs address the
tremendous pool of school dropout jobless youth. The courses are accessible for
adolescents from our instructive program, the individuals who have a critical need
to help their families or don't wish to proceed with training. Given the restricted
chance to gainfully partake in the proper economy, our ability advancement
program in India "quicken yearnings" of school dropout youth in areas which give
chance to those experienced consistent conventional learning and preparing (ITI
and Diploma).
 Auto Trade: Tata Motors uses its area information vehicle space and has structured
courses (like auto administration professional) which have been endorsed via
Automotive Skill Development Council (ASDC). We influence our thick system of
Industrial Training Institutes for bestowing preparing and more than 6600 Dealers
and Tata Authorized Service Stations (TASS) for On the Job Training (with the
duty of spend).
 Non-Auto Trade: Tata Motors offers a host of professional instructional classes
which have a high market request.
 Agriculture and Allied Activities: Tata Motors Limited takes into account the
need of networks which fall past the 50-kilometre range from the plant offices
(Jamshedpur, Pune, Palghar and Thane). The accentuation is on imbuing
innovation, better farming practices, business programs, animal raising and so on..
 Institutional Strengthening: Tata Motors consistently presents and manages
courses for the educators and authority of the preparation organizations (ITI and
Polytechnic Colleges) and NGO accomplices. The modules go from specialized,
useful to delicate aptitudes. The organization likewise connects the asset hole by
offering support through the gift of hardware, updates and redesigning courses.
P a g e | 25
 Vasundra- Environment
Tata Motors, under its condition related CSR – Vasundhara program, puts forth thought
attempts to build the green spread through sapling ranch on one hand and improve natural
mindfulness levels in the network on the other.
Tata Motors restricted (TML) has planted 117186 saplings (of indigenous assortments)
across areas and guaranteed their endurance rate is fundamentally high (85%). At scarcely
any areas, these spots have transformed into microhabitats which host changed types of
greenery. Our ecological mindfulness programs mean to sharpen small kids, and we have
had the option to reach to 89,263 people, making these of the dynamic green activities by
corporates in India.
 Amurtdhara- Drinking Water Facility
 Tata Motors, as an initiative of its Amrutdhara program, the company has been
endeavouring to make safe drinking water open across rustic and semi-urban geologies in
India.
Water shortage and water disparity are significant concerns influencing India's general
improvement. Goodbye Motors and its CSR – Amrutdhara activity attempts to make
spotless and safe drinking water accessible for all in the nation, particularly in the water
focused on districts in the country territories, mountains or dry season inclined towns.
Sumant Moolgaokar Development Foundation
Sumant Moolgaokar Development Foundation is a TML coasted Foundation which works
solely for giving safe drinking water to water-focused on the country and semi-urban
geologies in India.
The entrance to clean drinking water is fueled through the negligible and deliberate month
to month commitments by representatives, which is coordinated by an equivalent
commitment from Tata Motors. The tasks are conveyed through substances having area
ability and the townspeople contribute intentionally through work, locally accessible assets
where development work is required and through the gift of land to the network anyplace
relevant.
P a g e | 26
In 2018-19 saw 73 extra clean drinking water extends under the initiative. Till date, near
200000 residents from more than 505 water focused on homes (70% of the individuals who
are inborn networks in Pune and Jamshedpur) have guaranteed and safe drinking water
accessible – 30 litres/capita/day according to WHO rules.
This has diminished drudgery of ladies who travel a normal of 4 kilometres of separation
to get water. The enrolment and participation of young ladies in rustic schools have
improved fundamentally. Likewise, 15 dry spell inclined towns are presently dry spell
flexible towns with access to safe drinking water. They likewise are in the goal of
connecting with Osmanabad region, State of Maharashtra
 Aadhar- Affirmative action
Tata Motors accepts that comprehensive, impartial and all-encompassing advancement of
society is basic for a country working concerning maintainable development of the
association. Booked Caste (SC) and Scheduled Tribe (ST) comprise 40% offer incomplete
recipients and all-out CSR spending plan of Tata Motors' financial limit spent for recipients.
To promote inclusivity, Tata Motors has institutionalized Tata Affirmative Action
Programme (TAAP) referred to as ‘Aadhar’ that practices positive discrimination for SC
and ST just in case of Employment, Entrepreneurship and higher coverage in CSR led
programmes.
With HR relaxing the age and marks criteria and inspiring a decentralised recruitment
process through Tribal Industrial Training Institutes, the SC/ST percentage in temporary
workforce has jumped from 20% percent in 2007 to 24% now.
We take conscious efforts to increase the business to the SC and ST, and have developed
intensive engagement mechanism to spot and mentor AA vendors. In FY 2018-19, we
extended business worth ₹ 11 crore to active AA vendors are engaged as ‘service vendors’
with TML and cumulatively, 72% of AA business value is with them.
 Seva- Volunteering
Going beyond investing their personal time through volunteering, senior leadership has
institutionalised a culture by creating a volunteering policy for the people who are working
at Tata Motors Limited.
P a g e | 27
Leadership at TML has institutionalised a process called ‘Leadership One’ for fast trackers
within the company with an objective to instil sensitivities towards societal commitments
through eight weeks long CSR & Affirmative Action (AA) stint. Senior leaders from the
company have haunted sustained volunteering programs to deal with social causes and
promote development.
The robust volunteering programmes, especially through Pro Engage format, leverages the
managerial competency of employees to strengthen the AA projects. With over 40 percent
of its employees volunteering during a year, Tata Motors leads the group for such
initiatives.
Tata’s motors CSR financial details
 In the year 2014-15
 Average Net Profit of the Company for last three financial years: Loss of (₹180.40
crores)
 Prescribed CSR Expenditure (2% of -₹180.4 cr): Not applicable in the case of loss.
 Details of CSR Spend during the financial year: ₹18.62 crores spent towards various
schemes of CSR as prescribed under Section 135 of the Act. The prescribed CSR
expenditure required to be spent in Fiscal 2015 as per the Act is Nil, in view of net profit
of the Company being negative under section 198 of the Act.
 Total amount to be spent for the Financial Year: Not Applicable
 In the year2015-16
 Average Net Profit of the Company for last three financial years: Loss of (₹2,034
crores)
 Prescribed CSR Expenditure (2% of ₹-2034 cr): Not applicable in the case of loss.
 Details of CSR Spend during the financial year: ₹20.57 crores was spent towards
various schemes of CSR as prescribed under Section 135 of the Act. The prescribed CSR
expenditure required to be spend in Fiscal 2016 as per the Act is Nil, in view of net profit
of the Company being negative under Section 198 of the Act.
 Total amount to be spent for the Financial Year: Not Applicable
P a g e | 28
 In the year 2016-17
 Average Net Profit of the Company for last three financial years: Loss of (₹2,337
crores)
 Prescribed CSR Expenditure (2% of -₹2337cr.) Not applicable in the case of loss.
 Details of CSR Spend during the financial year: ₹25.94 crores was spent towards various
schemes of CSR as prescribed under Section 135 of the Act. The prescribed CSR
expenditure required to be spend in Fiscal 2017 as per the Act is Nil, in view of net profit
of the Company being negative undersection 198 of the Act.
 Details of CSR Spend during the financial year: it’s not applicable as the 3 year profit
is negative
 Amount unspent, if any: Not applicable
 In the year 2017-18
 Average Net Profit of the Company for last three financial years: Loss (₹2,336.56
crores)
 Prescribed CSR Expenditure (2% of -₹2336.56cr): Not applicable in the case of loss.
 Details of CSR Spend during the financial year: ₹21.44 crores was spent towards
various schemes of CSR as prescribed under Section 135 of the Act. The prescribed
CSR amount for the year 2018 as per the Act was Nil, in view of net profit of the
Company being negative under Section 198 of the Act.
 Total prescribed CSR amount for the financial year: Not applicable
 Amount unspent, if any: Not applicable
 In the year 2018-19
 Average Net Profit of the Company for last three financial years: Nil: Loss
(₹1496.61 crores)
 Prescribed CSR Expenditure (2% of ₹-1496.61): Not applicable in the case of loss.
 Details of CSR Spend during the financial year: ₹22.21 crores was spent towards
various schemes of CSR as prescribed under Section 135 of the Act.
 Prescribed CSR amount for the financial year: Not applicable
 Amount unspent, if any: Not applicable
P a g e | 29
Table no2: Tata Motors CSR financial details
Tata Motors CSR Financial details (in INR Cr.)
Year 2014-15 2015-16 2016-17 2017-18 2018-19
Prescribed CSR 0 0 0 0 0
Actual CSR 18.62 20.57 25.94 21.43 22.4
Chart no.2: Tata Motors CSR financial details
Table no.3: CSR Annexure of TATA Motors for the financial year 2018-19
18.62
20.57
25.94
21.43 22.4
0
5
10
15
20
25
30
2014-15 2015-16 2016-17 2017-18 2018-19
TATA MOTORSCSR FINANCIAL DETAILS (IN
INR CR.)
Prescribed CSR Actual CSR
S.no CSR Project Sector in
which project
is covered
Sate in which
projects are
covered
Project
Budget
(in ₹
crores
Amount
spend (
in ₹
crores
Overheads
( ₹ in
crores)
Total
amount
spend (
₹ in
crores)
1 Skill
Development
and vocational
skills in
Automotive
and Non-
Automotive
Sector
Employability
Enhancing Skill
Development
Karnataka,
Maharashtra,
Gujarat,
Jharkhand,
Uttar Pradesh,
Uttarakhand
5.40 5.39 0.27 5.66
P a g e | 30
2 Promoting
primary and
secondary
education in
Rural and
Economically
Backward
communities.
Promoting
education
Karnataka,
Maharashtra,
Gujarat,
Jharkhand,
Uttar Pradesh,
Uttarakhand
8.54 8.27 0.41 8.68
3 Preventive and
curative health
services in
Communities
Eradicating
Hunger,
Promoting
preventive
healthcare,
Malnutrition,
Promoting
Preventive
healthcare and
sanitation and
safe drinking
water
Maharashtra,
Gujarat,
Jharkhand, Uttar
Pradesh,
Uttarakhand
3.22 3.99 0.20 4.9
4 Ensuring
environmental
sustainability
through
awareness and
protection of
natural habitats
Ensuring
environmental
sustainability
Maharashtra,
Gujarat,
Jharkhand, Uttar
Pradesh,
Uttarakhand
1.32 1.18 0.06 1.24
5 Rural
development
Development of
rural areas
Maharashtra -
Palghar
1.65 1.51 0.15 1.66
6 Drinking water
project under
SMDF
Hygienic
drinking water
Karnataka,
Maharashtra,
Gujarat,
Jharkhand,
Uttar Pradesh,
Uttarakhand
0 0.65 0 0.65
7 Administrative overheads and capacity building cost 0.20 0.32 0 0.32
8 Total Amount ( in ₹ crores) 20.33 21.31 1.09 22.40
P a g e | 31
WIPRO
Company profile
Wipro (previously, Western India Palm Refined Oil Limited) is an Indian global organization
that gives data innovation, counselling and business process administrations. It is
headquartered in Bangalore, Karnataka, India
Wipro Limited (Wipro), consolidated on December 29, 1945, is a worldwide data innovation
(IT), counselling and business process specialist organization. It works through two portions:
IT Services and IT Products. The Company's IT Services business gives a scope of IT and IT-
empowered administrations. IT Products portion gives a scope of outsider IT items, which
permits it to offer IT framework mix administrations.
IT service
The Company is a supplier of IT administrations to endeavours over the globe. The IT Services
section comprises of IT Service contributions to its clients sorted out by industry verticals,
which incorporate Banking, Financial Services and Insurance (BFSI), Healthcare and Life
Sciences (HLS), Retail, Consumer Goods, Transport and Government (RCTG), Energy,
Natural Resources and Utilities (ENU), Manufacturing and High-Tech (MFG), and Global
Media and Telecom (GMT). The Company gives a scope of administrations, which incorporate
advanced methodology warning, client-driven plan, innovation counselling, IT counselling,
custom application structure, improvement, re-building and upkeep, frameworks joining,
bundle execution, worldwide foundation administrations, business process administrations,
cloud, versatility and investigation administrations, innovative work and equipment and
programming structure. It conveys start to finish benefits over the Oracle item range, including
E-Business Suite, Oracle Cloud Applications and Engineered Systems. It’s Connected
Enterprise Services incorporate Digital Customer Experience Management (DCxM) and
Encore (NextGen Commerce Solution).
The Company offers incorporated business arrangements that range across big business
applications and advanced change to security and testing. Its application administrations
contributions incorporate Oracle Application Services, SAP Application Services, Connected
P a g e | 32
Enterprise Services, Cloud Application Services, Enterprise Architecture, Enterprise Security
Solutions and Testing Services. The Service Transformation Group is instrumental in assessing
market slants and recognizing and brooding different innovations. Its Global Infrastructure
Services (GIS) is a start to finish IT framework and the executive’s specialist co-op, which
incorporate Business Advisory, Cloud Migration, Data Centre Transformation, Workplace
Transformation, Networks, Managed Services to System Integration. Its Analytics incorporates
the range of contributions, which spread the Data-Information-Insight Supply Chain, including
computerized reasoning, AI, progressed examination, information and data the board, and
enormous information stages. The Company's Business Process Services (BPS) incorporate
Enterprise Transformation, Base))), NextGen Customer Experience (NGCE), Robotics Process
Automation (RPA) and Business-Process-as-a-service (BPass)
IT Products
To offer IT framework coordination arrangements, the Company utilizes a blend of equipment
items (counting servers, registering, capacity, organizing, and security), related programming
items (counting databases and working frameworks) and combination administrations. The
Company's scope of outsider IT Products is contained Enterprise Platforms, Networking
Solutions, Software Products, Data Storage, Contact Centre Infrastructure, Enterprise Security,
IT Optimization Technologies, Video Solutions and End-User Computing arrangements. It
gives its contributions to endeavours in different businesses, fundamentally in the India and
Middle East markets, including government, protection, IT and IT-empowered administrations,
media communications, producing, utilities, instruction and money related administrations
areas. The Company is an affiliate of outsider venture items through its immediate deals power
CSR in Wipro
At Wipro, we expect that it is critical to interact with the social and ecological challenges that
face humanity. It is our conviction that the engagement with social issues must be deep,
meaningful and formed on the bedrock of future commitment; for that’s the only way by which
real change can happen in the world. This is often reflective of the very fact that such an
approach serves both, enlightened business interest and social good. We run our social
programs on a robust foundation of ethical principles, good governance and sound
P a g e | 33
management. This includes, among other things, holding ourselves up to public scrutiny
through a framework of transparent, rigorous reporting.
Wipro’s CSR Policy
Wipro’s engagement with social and ecological issues goes back a long period of time. The
central tenets of our approach are the stress on strong, meaningful work on systemic social
issues. Our CSR policy articulated below therefore reflects these principles and methods that
have informed our long history of corporate citizenship and social responsibility over the years.
(The Annexure to the present policy provides more details on our CSR initiatives)
1. At Wipro, they think that the primary and the foremost responsibility of a company is to run
its business ethically and in compliance with the law in letter and spirit. Our framework of
ethical business starts with a group of foundational values as embodied in Spirit of Wipro and
comprises, at the least, the subsequent three principles:
a. Unyielding integrity in every aspect of business
b. Treating people everywhere fairly and with respect – at the workplace as also as in
communities outside and
c. Demonstrating ecological sensitivity in thought and action.
2. Our approach to social responsibility and sustainability rests on three important pillars
a. The Strategic: We elect domains and issues to interact there upon force multipliers
for social change and sustainable development. Social responsibility is as much about
being a sustainable organization as it is about external initiatives. Therefore, some of
our areas of engagement lie at the convergence of business goals and social purpose.
b. The Systemic: Within the chosen domains, we choose to engage on systemic issues
that require deep, meaningful and challenging work. Given the nature of social change,
this implies commitment over the long term, typically for several decades because
genuine change does take that long to occur. c. The Deliberative: Our emphasis on
depth and on long term commitment implies a deliberative approach that precludes
spreading ourselves thin or engaging in ‘cheque book philanthropy’. By implication,
this also means that we are wary of expanding and growing our social programs as ends
in themselves. We will continue to adhere to this approach going forward.
P a g e | 34
3. Governance and Management: The Board Governance, Nomination and Compensation
Committee is the apex body that oversees our CSR policy and programs. The committee
comprises of following independent directors:
A. Mr William Arthur Owens – Chairman
B. Mr M K Sharma - Member
C. Mrs Ireena Vittal - Member
An officer of the company at the senior most level reports to the Board CSR committee.
The goals and objectives along with the budgets of the CSR group is discussed and signed off
at the beginning of every year with the board CSR committee and the Chairman. This happens
as part of the annual strategic and operating plan processes of the organization. The CSR
leadership team allocates the budgets in line with the defined priorities and goals. It follows a
system of quarterly reporting to the Chairman and the board CSR committee.
Comprehensive, transparent reporting on sustainability and CSR is a cornerstone of good
governance. Wipro has had a strong track record on this count with our annual sustainability
report based on the global GRI framework having been rated at the highest level continuously.
We will continue to publish our disclosures on the GRI framework as it is a widely accepted
international standard. Since FY 2016, we have been publishing an Integrated Report on
multiple capitals as part of the Annual Report. In addition, we will report on our CSR programs
to the Ministry of Corporate Affairs as required under Section 135 of the Companies Act 2013.
4. Implementation: The implementation of the CSR programs happens through multiple
channels – Wipro Foundation, a separate trust set up in April 2017, Wipro Cares, the trust for
employee contribution and in some cases, directly through functions and groups within Wipro
Ltd e.g. Biodiversity projects for our campuses is executed directly by the Operations group of
Wipro Ltd. Decisions in this regard are based on what is most appropriate and are taken by the
CSR leadership of the company.
Our implementation approach is to primarily work through partners with established track
records in the respective domains. A small team of dedicated sustainability and CSR resources
P a g e | 35
oversee and monitor the execution of the projects. The majority of our projects are long-term
multi-year programs.
CSR Activities of Wipro
 Domains of engagement: Wipro’s social and sustainability initiatives centre on
Education, Ecology, and Community Care. The driving principles of these programs
are summarized below.
 Education: Engaging in deep and meaningful systemic work in the area of
school and college education. In parallel, our focus is on access to education for
socially disadvantaged sections, with distinct attention on children with
disability
 Community and Urban Ecology: Engaging with the community on issues of
Ecological Sustainability. Given the predominantly urban nature of Wipro’s
operations, significant focus is on issues of urban ecology
 Primary Health Care: Providing primary health care services for
disadvantaged communities who are proximate to our areas of business
operations
 Business Sustainability: Reducing and minimizing the environmental
footprint of our operations and enhancing the biodiversity quotient of our
facilities o Diversity: Encouraging and enhancing diversity at the workplace and
outside on gender, nationality and persons with disability
 Art and Culture and the urban public space: The role of the arts and culture
in creating and fostering important human values of social integrity, inclusion,
democracy and empathy is well established. One important way of doing this is
by creating and preserving public spaces in our cities. The concept of ‘public
space’ here refers to not just physical spaces like public parks or lakes but
intellectual and social spaces that are inclusive in spirit. Engaging with urban
public spaces is l therefore an additional area of focus for us, that we have added
as part of our CSR charter from the year 2018 onwards
 Over the years, these programs have evolved in scale, scope and maturity as captured
in the highlights below
P a g e | 36
 Our work in education is driven by the belief that education is a key enabler of social
change and a better society. We believe in a social vision of democracy where each
citizen is not only capable in an individual sense but also sees the ethic of equity, the
essentiality of diversity, the ethos of justice, and is thus driven by social sensitivity.
 School Education in India: We work on systemic issues in school education
in India through a network of partner organizations. Over the past 18 years, we
have supported 116 organizations through 181 projects and initiatives, in
improvement of school education. In addition to reaching out directly to schools
and teachers, these organizations have contributed to systemic improvements at
multiple levels, including state and central government level educational
reforms.
Additional to working on systemic issues in school education, we also work on
access to educational opportunities for underprivileged children. E.g. children
of migrant labourers working in construction sites in a city. Nearly 40000
children benefit from our 24 education projects in eight states.
 Education for children with disability: There has been inadequate focus on
education for children with disability, especially those from disadvantaged
Board CSR Charter and Policy for Restricted Circulation 5 backgrounds.
Started in 2014, this initiative has supported 17 organizations and helped enable
educational access to close to 2200 children with special needs.
 Sustainability Education: Started in 2011, our program, “Wipro Earthian”,
brings together two of our key concerns: education and sustainability. This
national level program has directly engaged more than 12500 schools and
colleges, 6500 educators and 30000 students since inception. Through this
program we also host a national sustainability quiz program for colleges, a
unique internship program and academic partnerships with IIM-Bengaluru,
IIM-Ahmedabad, Xavier University - Bhubaneshwar, CEPT-Ahmedabad, IIT-
Mumbai and ICT-Mumbai on developing and integrating sustainability
curricula.
 School Education outside of India: Wipro-Science Education Fellowship
program contributes to improvement of Science and Math education in schools
primarily serving disadvantaged communities in the US and the UK. The
program is currently active in California, Florida, Boston, Missouri, New
P a g e | 37
Jersey, New York and Texas, in the US; and in Sheffield and London, in the
UK.
 Engineering Education: Developing up-to-date and workplace relevant
engineering and technology skills is critical for a country like India where the
IT Services industry contributes nearly 8% of the GDP. Our efforts in this
direction go back several years and address two important dimensions:
(a) Skills development for students that is based on a comprehensive
framework of post-graduate level education (WASE/WISTA) and
(b) Capacity building among the faculty of engineering colleges (Mission10X)
The Wipro Academy of Software Excellence (WASE) program that helps
Science graduates to study for a Master’s degree in Software Engineering
(M.Tech). Run in partnership with the Birla Institute of Technology & Science
(BITS), Pilani, India, this unique program blends rigorous academic exposure
with practical professional learning at the workplace. We run a similar program
called WISTA in collaboration with Vellore Institute of Technology (VIT) for
science graduates without a mathematics background.
Mission10X, our countrywide program seeks to improve engineering education
in India through faculty capacity development and curricular improvement.
 Primary Health Care: We work on delivery of good quality health care
services to underprivileged communities around our locations and in remote
underserved areas. Our work in primary health care from 6 projects across four
states touches the lives of more than seventy thousand people. Apart from
providing regular health services, the emphasis is also to build the capacity of
the communities in terms of higher awareness and developing a higher degree
of self-reliance to handle their own primary health care needs.
 Disaster Rehabilitation: We focus on long term rehabilitation of the affected
communities after a natural disaster. The nature of engagement varies
depending on the individual context of the geography, culture and larger socio-
economic realities of the region. In the past, we have helped rebuild the lives of
people affected by Karnataka Floods, Bihar Floods, Odisha Floods, the Japan
Tsunami, Hurricane Sandy Board CSR Charter and Policy for Restricted
Circulation 6 and Philippines Cyclone. Currently through four projects we are
P a g e | 38
helping rebuild the lives of people affected by floods in Uttarakhand, Tamil
Nadu and Kerala.
 Business Sustainability: Our work on Wipro’s business sustainability, based
on the Triple Bottom-line framework, focuses on a range of ecological and
workplace initiatives, the principal ones of which centre around Energy and
Carbon, Water, Waste, Biodiversity, Supply Chain Responsibility, People
Diversity on the aspects of Gender, Disability and Nationality, Employee
health, wellness and safety, Employee empowerment through continuous
learning, advocacy forums and a framework of comprehensive public reporting
 Our CSR charter going forward will be to further strengthen the domains that we are
already engaged in as enumerated above. We may also choose to add to and modify our
domains of engagement in future as appropriate. Our network of partners has been
instrumental in the effectiveness of our programs and we will continue to leverage and
develop the partnership model to the extent that is required.
 Working with communities everywhere: Wipro has a presence in more than 57
countries around the world; of our workforce of more than 170,000 employees, 12%
comprise nationalities other than Indian. We think that it is crucial to engage with
proximate communities wherever we have significant presence, e.g. the US, UK,
Philippines. In line with this, we will continue to expand and strengthen our community
programs in all the geographies where we have significant presence. This is a
reaffirmation of our belief that at its core, CSR and sustainability must transcend
boundaries, whether organizational or national.
It is important to point out here, especially in the context of rural communities, that
seeing the larger integrated picture is important when executing programs in individual
domains. Issues of healthcare, education, access to energy, water and sanitation and
livelihoods are often closely inter-linked. If executed well, the outcomes in individual
domains can impact the larger canvas of community development. For example, the
work that we do for long term rehabilitation after natural disasters helps strengthen the
resilience of the affected communities in different ways e.g. intervention in livelihoods,
access to education.
Urban communities on the other hand are diverse and represent a wide range of interest
groups. Given that we are primarily an urban-centric organization, it is important that
we involve and contribute to the urban space we inhabit. Aligned with our core values
P a g e | 39
of respect for the individual and being global and responsible, our emphasis is on
helping our cities to be cultural spaces that nurture a vibrant intellectual, democratic
and inclusive spirit
Over the past several years, we have established a strong foundational framework for social
and environmental initiatives, both within the organization as well as outside. Our endeavour
will be to continuously and dynamically build on this and steer it in the right directions. The
coming together of business, government and civil society to address society’s biggest
challenges holds great promise – it is an idea whose time has come. To this, we will bring our
distinctive vision, commitment and energy to the fullest.
CSR Financial report of Wipro
Details of the CSR Spent during the financial year:
a) Total amount to be spent for the financial year: ₹1,761 million
b) Amount unspent: Not Applicable
c) The areas where the CSR money was spent during the financial year is detailed below.
This report shows the amount they planned to spend for CSR and how much they actually
spend
Table no.4: Wipro’s CSR financial details
Wipro CSR Financial details (in INR Cr.)
Year 2014-15 2015-16 2016-17 2017-18 2018-19
Prescribed CSR 128.3 156 176.4 183.3 176
Actual CSR 132.7 159.8 186.3 186 185.3
Chart no.3: Wipro CSR financial details
P a g e | 40
Table no.5: CSR Annexure of Wipro for the year 2018-19
S. No CSR
Projects
Sector in
which
project is
done
Place in
which
projects are
undertaken
Budget
For the
CSR
activity
Actual
amount
spend
on the
project
Cumulati
ve
expenditu
re up to
previous
reporting
period
Cumulativ
e
expenditur
e up to
reporting
period
Amoun
t spend
by the
implem
enting
agency
1 Health
service
Health
care
Karnataka,
Maharashtra
, Nagaland,
Delhi NCR
8.00 7.63 27.49 35.12 7.63
2 Education
for under
privileged
Education
for under
privileged
Karnataka,
Maharashtra
, Telangana,
West
Bengal, New
Delhi,
Nagaland,
Arunachal
Pradesh
20.00 21.51 94.07 21.51
128.3
156
176.4
183.3
176132.7
159.8
186.3 186 185.3
0
50
100
150
200
2014-15 2015-16 2016-17 2017-18 2018-19
WIPRO CSR FINANCIAL DETAILS (IN INR CR.)
Prescribed CSR Actual CSR
P a g e | 41
Systematic
reforms in
the
education
systems
Education
system
reforms
Gujarat),
Maharashtra
, UP, West
Bengal,
Haryana,
Andaman
and Nicobar
Islands,
Karnataka,
Jharkhand,
Madhya
Pradesh,
Bhubaneshw
ar and others
80.00 80.24 301.45 381.69 80.24
Initiatives
in
Education
of disable
children
Education
For
Disable
Children
Delhi,
Telangana,
Rajasthan,
Maharashtra
, Tamil
Nadu,
Karnataka
18.00 18.83 91.01 109.84 18.83
Initiative
in
sustainabili
ty
education
in schools
and
colleges
across
India
Sustainabil
ity
education
51 districts
in 29 states
and 3 union
territories of
India
30.00 34.46 103.19 137.65 34.46
Program of
higher
education
in
engineerin
g and
technology
Higher
education
for
building
skills
Karnataka 990.00 1075.82 4060.13 5135.95 1075.8
2
Initiatives
in
improving
education
in higher
college
across
India
Engineerin
g
education
Pan India 1.00 1.05 16.67 17.71 1.05
3 Environme
ntal
sustainabili
ty
Water Karnataka,
Maharashtra
3.00 2.74 22.35 25.09 2.74
Biodiversit
y
Karnataka,
Maharashtra
3.00 3.68 26.51 30.19 3.68
Energy Karnataka 605.00 511.00 1831.10 2342.10 511.00
P a g e | 42
Waste
manageme
nt
Karnataka,
Maharashtra
, Telangana,
Tamil Nadu
2.00 1.72 7.67 9.39 1.72
Sustainabil
ity
advocacy
Karnataka,
New Delhi,
Odisha,
Tamil Nadu,
Andhra
Pradesh,
Assam,
Jharkhand
30.00 33.58 54.94 88.52 33.58
4 Rural
developme
nt projects
Rural
livelihood
program
Uttarakhand,
Tamil Nadu,
Kerala
5.00 7.41 13.81 21.22 7.41
5 Initiatives
in Art and
Culture
Protection
and
promotion
of national
heritage
Karnataka-
Bangalore
50.00 50.00 - 50.00 50.00
6 Reserve in
Wipro
foundation
Education
and
ecology
Pan India 3.33 3.33 - 3.33 .333
Total 1848.33 1853.00 6650.38 8503.38 1853.0
0
P a g e | 43
FINDINGS AND INTREPRETATIONS
 As business is an integral part of the social system it has to care for varied needs of the
society Business which is resourceful has a special responsibility to the society.
 From the above case studies, we can understand that no company is being able to
entirely contribute to the society, they both lack somewhere or the other. But it is good
to find that the companies are utilizing their funds properly.
 Comparing both companies, Tata motors is more active in the CSR activities. They
tried to achieve their presence in every area of social activity starting from customers
to the each stakeholder of the company. Even though they were facing loss for the 3
years, they tried to fulfill their CSR activities.
 TATA Motors:
Tata was successful in helping many people in the last five years. Around 2.4
million people and have achieved 240% higher in CSR than they have planned.
They were able to support lives in the area of health, education, job placements,
environment sustainability, availability of drinking water etc. this shows that
the company is giving their maximum support in every area.
They have invested ₹19 crores in 2014 and it increased to ₹22.4 crores in 2019.
They have totally invested ₹110 crores in their CSR activities.
 Wipro
Wipro spend more money in the CSR Activities.
They focus on health service, education, environmental sustainability, rural
development etc.
They spend a total of ₹.850 crores for their CSR activities
 Both the companies are helping lives and supporting them. Even though they all lack
in some areas but they tried their maximum to fulfil the liability towards the society
.
P a g e | 44
CONCLUSION
CSR isn't bound to any race, culture or religion. This demonstration assists with urging the
organizations to offer back to the network that encourages them to reach that position. It isn't
only the duty of the Government to improve the way of life of the individuals in a country.
Organizations taking an interest and taking such activities encourage them to gain reliability
from clients as well as from their representatives as they invest wholeheartedly to work with
an association that is concentrating on the organization's government assistance as well as in
the government assistance of the general public. Organizations have understood the
significance of advancing CSR exercises as it causes them to support their generosity and
notoriety and builds the business seriousness. Each organization needs to develop when
contrasted with its rivals thus CSR has been a prime concentration to have any kind of effect
in the general public. The Indian Corporate segment is likewise attempting to present CSR in
little and medium ventures (SME's) segment to build the range in remote territories.
CSR is, presently, thought to be a crucial piece of the vital business of organizations. CSR is a
method for leading business, which makes corporate substances socially mindful residents,
unmistakably adding to the social great. To be sure, the brand names depend on quality, value
advertisement uniqueness yet on how, aggregately they cooperate with organizations'
workforce, network and condition prompting reasonable advancement. The Companies Act,
2013 has become a legitimate acknowledgement to this crucial idea and this would help further
the reason and ideally inspire associations to attempt CSR proactively by giving a couple of
greater clearness on institutionalizing and tending to issues as examined. The Companies Act,
2013 will be a distinct advantage and inject new ventures, key endeavours and responsibility
and open new open door for all the partners to discover imaginative approaches to synergize
endeavours and contribute toward even-handed social and monetary improvement.
P a g e | 45
SUGGESTION
 More activities can be added in the Corporate Social Responsibility Act, Schedule VII.
These areas can include interventions to create jobs, making healthcare services
accessible and affordable for the poor.
 Prime Minister’s National Relief Fund should be excluded from the list of funds eligible
for CSR donations or the donations to such funds should be restricted to only 20-25%
of the total CSR fund for that financial year to such a fund.
 The companies can channelize more fund through the local development organizations
so that such organizations can better implement the CSR activities.
 Companies should invest in activities that aim to bring long term socio-economic
changes and development rather than implementing activities that only fulfil the short
term needs.
 The companies should make policies taking into consideration the various CSR
activities that they conduct and how these activities are contributing so that they can
measure how well are they performing and what can be done better.
 TATA has always had a good reputation due to its genuine interest in CSR but lately
they are found to be more focused on making profit than assuring CSR norms are
fulfilled. Therefore, they should rethink and re-route themselves to uphold their brand.
P a g e | 46
LIMITATION
 Only two companies were analyzed for their CSR activities through the case studies.
 There was no study on primary data.
 Tata’s prescribed budget for CSR is not available so it was not able to find out whether
they have utilized the funds properly
SCOPE OF THE STUDY
 The study was conducted taking into consideration on the Indian Corporate Social
Responsibility Act but could be extended to the CSR Act of other countries as well
taking more case studies into consideration.
 Primary data study can be done to understand how sustainable and development oriented
are the projects undertaken by the companies.
P a g e | 47
REFERENCE
https://www.tatamotors.com/programs/
https://www.meti.go.jp/english/policy/economy/corporate_accounting/pdf/121114_11.pdf
https://csrbox.org/India_Company_Tata-Motors-Ltd-Maharashtra_41
https://www.wipro.com/
https://csrbox.org/India_Company_Wipro-Ltd-Karnataka_33
https://www.tatamotors.com/wp-content/uploads/2019/07/05155543/TML-IR-AR-2018-19.pdf
https://www.wipro.com/content/dam/nexus/en/investor/annual-reports/2018-2019/annual-report-
for-fy-2018-19.pdf
https://www.wipro.com/content/dam/nexus/en/investor/corporate-governance/policies-and-
guidelines/ethical-guidelines/12773-policy-on-corporate-social-responsibility.pdf
https://www.tatamotors.com/corporate-social-responsibility/

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CSR at TATA Motors and Wipro_MMS_finance_03_social_project

  • 1. P a g e | 1 WINTER PROJECT REPORT A CASE STUDY ON THE CORPORATE SOCIAL RESPONSIBITY OF THE SELECTED INDIAN COMPANIES Prepared for the Mumbai University in the partial fulfilment of the requirement for the award of the degree in MASTERS OF MANAGEMENT STUDIES Submitted By: Name: Abi Augustine Roll No. & Year: SFMMS1820-0003 (2018-20) Under the guidance of Dr. Natika Sandeep Poddar SFIMAR St Francis Institute of Management And Research, Mt. Poinsur, S.V.P Road, Borivali (W) Mumbai. Batch- 2018-2020
  • 2. P a g e | 2 ACKNOWLEDGEMENT I would like to express my gratitude to all those who have helped me in the preparation of this project report on “A Case Study On The Corporate Social Responsibity Of The Selected Indian Companies ”. First of all I like to thank the Winter project committee for allowing me to do this project. I would like to show my gratitude to Dr.Simeon Simon project coordinator for his instruction and advice in the winter project preparation. I am deeply grateful to my faculty guide Dr. Natika Sandeep Poddar without whom this project could never have been in its present form. I am thankful for her unforgettable help, support, suggestions and feedback. She was always ready in clearing the queries and giving suggestions. They all have been such help for me in the preparation of the project. Their patience and faith in my abilities, boosted my confidence. ABI AUGUSTINE SFMMS-1820-0003
  • 3. P a g e | 3 DECLARATION I, Abi Augustine student of St Francis Institute of Management and Research, hereby declare that this report is my original and authentic work and to the best of my knowledge and understanding, there is no plagiarism or dishonest means involved. Any reference made from secondary data and other resources have been duly acknowledged. I also declare that if found otherwise, my report will render itself null and void. Name : Abi Augustine Couse & Specialization: Master of management studies (MMS), Finance Roll Number : SFMMS1820-0003 Faculty guide name : Dr. Natika Sandeep Poddar Student’s signature: Faculty guide signature: _______________________ __________________________
  • 4. P a g e | 4 EXECUTIVE SUMMARY Corporate Social Responsibility prevailed in India since a long time but it was considered as a part of philanthropy or charity. With the advent of CSR provisions, it has got the legal framework and is become a duty of the corporates to give back from the profits to the society, for the betterment and improvement of the society. With due consideration to the fact that “profitability” is the primary force and motivation for all the development on this front. Due to this the cut throat competition increased between business and to then differentiate themselves companies are using the CSR provision to create a brand image and to gain loyal customers by putting light on the initiatives taken by them and how they are giving back to the society. Companies cannot rule out the fact that they survive because of the society and therefore equivalent importance should be given to the society as they do to their businesses. Thus the study has revealed that companies use their CSR policy to increase their profits.
  • 5. P a g e | 5 TABLE OF CONTENTS Sr. No Topic Page No. 1 Introduction to CSR 1 2 Literature Review 4 3 Objective and Need for the Study 6 5 Research Methodology 7 6 Data Analysis of the CSR Act Provisions 8 7 Case study- Tata Motors 14 8 Case study- Wipro 26 10 Findings And interpretations 35 11 Conclusion 36 12 Suggestions 37 13 Limitation and Scope of the study 38 14 Reference 49
  • 6. P a g e | 6 LIST OF TABLE Serial No. Topic Page No. 1. The schedule VII (CSR activates a company should do) 8 2. Tata Motors CSR financial details 23 3. CSR Annexure of TATA Motors for the year 2018-19 23 4 Wipro’s CSR financial details 32 LIST OF CHARTS Serial No. Topic Page No. 1 TATA Motors 5 year highlight 16 2 Tata Motors CSR financial details 23 3 Wipro CSR financial details 32 LIST OF FIGURES Serial No. Topic Page No. 1 CSR Areas 2 2 CSR Committee 10
  • 7. P a g e | 7 INTRODUCTION The term Corporate Social Responsibility came into utilization in the late 1960s after many corporates began utilizing the term partners which was utilized to depict the corporate proprietor's past investors, which was impacted from the book Strategic Management: A Stakeholder Approach, 1984 by R. Edward Freeman. Even though the underlying foundations of CSR lie in humanitarian exercises, (for example, gifts, good cause, alleviation work, and so on.) of organizations, all around, yet as of late CSR has developed and now incorporates every related idea, for example, corporate citizenship, vital magnanimity, altruism, the triple primary concern, shared worth, corporate maintainability and business duty. The organizations must work together in a morally, socially and earth mindful way along these lines profiting the general public all in all and not simply centre around the advantages for the organization or benefits. An organization can uphold CSR exercises from various perspectives like giving a piece of benefit as a good cause or actualizing greener methodology towards working together tasks. The objective of CSR is to expand an organization's obligation towards its activities and urge them to positively affect the earth, buyer, networks, partners, workers and everybody who is straightforwardly or in a roundabout way related. The organizations can turn out to be socially dependable by adhering to the law and incorporating social-ecological, moral, shopper and human rights worries into their business system and tasks, in this manner expanding their bookkeeping towards their exercises. India has become perhaps the greatest economy yet has not left the strife of neediness and undernourishment. This circumstance wins as there is a lopsided conveyance of advantages in this way prompting social turmoil. Governments just as controllers have reacted to this agitation which can be seen by these two examples, that is, National Voluntary Guidelines for Social, Environmental and Economic Responsibilities of Business or the NVGs and the CSR proviso inside the Companies Act, 2013. Figure no.1: CSR Areas
  • 8. P a g e | 8 Corporate social responsibility in India In India, CSR is referred to from old time as a social obligation or noble cause, which through various ages is changing its inclination in more extensive angle. From the source of business, which leads towards abundance riches, social and natural issues have profound roots throughout the entire existence of the business. India had a long custom of corporate magnanimity and modern government assistance has been put to rehearse since the late 1800s. CSR is perceived as a significant capacity adding to quicken the procedure of general advancement of a country. India is the second-most crowded nation on the planet, and home to the biggest number of individuals needing essential civilities, calls for increasingly escalated endeavours as a major aspect of such activities in the medicinal services space of the country. Indian organizations are currently expected to release their partner duties and cultural commitments, alongside their investor riches amplification objective. The advancement of CSR in India can be isolated into four stages. • CSR spurred by noble cause and altruism: It was portrayed by the tendency of mechanical groups of the nineteenth century, for example, Tata, Godrej, Modi, Birla and Singhania towards financial just as social contemplations. • CSR for India's social improvement: The subsequent stage began with the autonomy Community Environment Work Palce Market Palce Corporate Social Responsibility
  • 9. P a g e | 9 development where the industrialists were impacted by Mahatma Gandhi for financial advancement of the country. During this stage schools, universities, preparing focuses and so on. Were set up by different organizations. • CSR under the worldview of the blended economy: the work and condition laws were presented in a free India. The CSR exercises were mostly taken by the Public Sector Undertakings (PSUs). • CSR at the interface among magnanimous and business draws near: the fourth stage began from 1980 till the present. Indian began deserting their customary commitment with CSR and coordinated it into a reasonable business technique. Today, CSR in India has gone past only foundation and gifts and is drawn nearer in a progressively composed manner. It has become a vital piece of corporate procedure. Organizations have CSR groups that devise explicit arrangements, techniques and objectives for their CSR projects and set spending plan to help them.
  • 10. P a g e | 10 LITERATURE REVIEW According to the study by Douglas and Emily (2011), the business condition has changed altogether as of late. To get by right now condition, organizations have been compelled to adjust different procedures, among them being the incorporation of corporate social obligation (CSR) into their plans of action. As indicated by the UNIDO, "Corporate social obligation is an administration idea whereby organizations incorporate social and ecological worries in their business activities and collaborations with their partners. CSR is commonly comprehended similar to the route through which an organization accomplishes a parity of financial, ecological and social objectives (Triple-Bottom-Line Approach), while simultaneously tending to the desires for investors and partners. Right now is imperative to draw a qualification between CSR, which can be a vital business the executive's idea, and a good cause, sponsorships or altruism. Even though the last can likewise make a significant commitment to destitution decrease, will straightforwardly upgrade the notoriety of an organization and reinforce its image, the idea of CSR unmistakably goes past that." According to the study by Bendell (2005) contends that there is no single unmistakable meaning of what CSR is, as different associations characterize this idea in various manners. In any case, the vast majority of these definitions are firmly related as in they relate CSR with how associations deal with their business procedure to make a generally positive effect on the general public. In this way, CSR is generally characterized as the progressing devotion by associations to act morally just as to add to monetary improvement, simultaneously upgrading the personal satisfaction of their workers, their families, and the neighbourhood network and society altogether. From this definition, it is obvious that CSR is about how associations identify with the outer and inner condition, throughout seeking after its business thought processes. As per the overview done by Kaur (2017), demonstrated that two-third (66%) individuals are happy to pay more for the administrations and items conveyed by the organization that is focused on positive social and ecological effect and 58% said they would pay more for an item on the off chance that it was from an organization that is known for being progressively natural neighbourly.
  • 11. P a g e | 11 As indicated by the contextual investigation, New Rules for CSR done by Rishi (2014) expressed that organizations have raised inquiries and concerns identified with the usage, immaterialness and the sort of effect the Clause 135 of the Companies Act will have on their organizations. For which the MCA has proposed the organizations should put down a consistency technique and an appropriate Governance Framework for Corporate Social Responsibility to be completed easily with no snags. As per Investopedia.com, Corporate Social Responsibility is an automatic plan of action that makes an organization all the more socially responsible, that is, to itself, its partners, and people in general; as by rehearsing Corporate Social Responsibility organizations become increasingly aware of the sort of effect they are having on monetary, social, and ecological components of the nation and the world in general. CSR assists with incorporating the social and natural worries in business activities. These organizations are called Corporate Citizens. The organizations rehearsing CSR direct tasks of the organization is such a way, that assists with improving the general public and the earth in general instead of contributing contrarily towards it. CSR assists with boosting the organization picture as the organization progresses in the direction of the improvement of the network and the earth. CSR assists with making a more grounded bond between the representatives and the company; CSR serves to unequivocally associate the workers and the business with their general surroundings. CSR encourages organizations to accomplish a harmony between the social, monetary and ecological goals, called the Triple Bottom Line Approach and a similar time meeting the desire for the investors and the partners. Triple main concern (TBL) bookkeeping considers social and ecological execution notwithstanding budgetary execution. It is an endeavour to adjust private ventures to the objective of feasible worldwide improvement by furnishing them with working goals which are more extensive as opposed to simply benefit alone. Regularly organizations that have a decent developed business and can offer back to the general public take part in CSR exercises, significantly it is an essential methodology of the bigger partnerships. This encourages the organization to set a moral standard for their friends, rivals and the business. The legislatures are taking endeavours towards expanding the CSR exercises by the littler associations and a similar time keep them serious
  • 12. P a g e | 12 OBJECTIVES OF THE STUDY 1. To understand bout the CSR activities of the selected companies and to understand the provisions under the Indian Companies Act 2013. 2. To understand the benefits of CSR under the Indian Companies Act 2013. 3. To find the challenges faced by the companies to implement the CSR under the provision of the Indian Companies Act 2013 4. To know how the companies fulfils their responsibility towards its stakeholders and what activities have initiated and implemented. NEED FOR THE STUDY The Government of India has laid down certain provisions by which the companies in India can perform Corporate Social Responsibility activities which will not only benefit the companies but also help the Government to improve the society and the living standards of the people with this increased contribution from corporates. This will make companies perform operations in a more responsible manner and thus increase their accountancy towards the community. The Government of India has implemented a framework for implementation of Corporate Social Responsibility activities through the provisions in the Companies Bill, 2012 which has been notified by the Ministry of Corporate Affairs on February 27, 2014 offering impact to Section 135 the new Companies Act, 2013 managing CSR and the Companies (Corporate Social Responsibility) Rules, 2014 and have Yet there are concerns rising from the industry based on the implementation and execution of the provision and its flexibility within the legitimate boundaries as well how the interpretation and monitoring will take place. Simultaneously through contextual analyses, one can comprehend what sort of issues these organizations confronted and how different organizations could pick up the required information to not play out similar slip-ups or to stay away from such conditions. Hence, there is a need to comprehend the arrangements just as rundown the issues and difficulties that can be confronted with the goal that they can be tended to in a superior manner.
  • 13. P a g e | 13 RESEARCH METHODOLOGY Research Design: Exploratory Research Design I am using the Exploratory Research Design because it is flexible and used when the problem is not studied clearly. It is used to explore different ways to fine tune and improve the final research. Exploratory research design does not aim to provide the final conclusion to the research questions, but it only intends to explore the research topic with varying levels of depth. Therefore, I have used it to understand the provisions regarding Corporate Social Responsibility, the Companies Act 2013, as well as understand through case study how CSR is being implemented and followed. Data Type Secondary data Data Collection The entire data of the study is collected from secondary source. World Wide Web is a main source for collecting the data for the study. The data’s are collected mainly from Research papers, Websites. Sample size One Indian company and One Abroad company which is working in India.
  • 14. P a g e | 14 DATA ANALYSIS Data Analysis of the CSR Act Provisions CSR Provisions in INDIA Provisions of the Companies Act, 2013 Applicability: Companies meeting the following criteria,  Net worth of ₹ 500Cr or more  Net turnover of ₹ 1000 Cr or more  Net profit of ₹ 5 Cr or more The organizations meeting all requirements to these criteria need to shape a CSR council and need to guarantee that in any event 2% of the normal net benefit of the 3 promptly going before money related years is made as a commitment towards CSR exercises. The net benefit is the benefit before charge according to the books of records and should just incorporate the benefit emerging from branches in India. Activities of the company: There is a rundown of exercises that can be performed under CSR and the organizations may execute these exercises while thinking about the nearby condition and on the endorsement of the Board. The schedule VII lists the following activities: 1. Eradicating neediness, craving and lack of healthy sustenance, making safe drinking water accessible to all and advancing preventive social insurance and sanitation. 2. Promotion of instruction, including custom curriculum. Improving work occupation abilities among kids, lady, old and the diversely abled and making and executing employment improvement ventures. 3. Promoting sexual orientation balance and simultaneously engaging ladies; setting up homes and inns for ladies and vagrants, setting up mature age homes, day-care places for kids, and such offices for senior residents and executing and producing
  • 15. P a g e | 15 measures for decreasing disparities looked by financially and socially in reverse gatherings 4. Protection of National Heritage, workmanship and culture 5. The benefit of furnished power veterans, war widows 6. Ensuring ecological supportability, environmental equalization, the security of widely varied vegetation, creature government assistance, agroforestry, protection of characteristic assets and keeping up of nature of the soil, air and water 7. Contributions or assets gave to innovation hatcheries situated inside scholarly establishments which are endorsed by the Central Government 8. Promoting rural games, Paralympic and Olympic games 9. Contribution to the Prime Minister's National Relief Fund or some other reserve set up by the Central Government for financial improvement and help and government assistance of the Scheduled Castes, the Scheduled Tribes, other in reverse classes, minorities and ladies. 10. Rural Development projects Notwithstanding, in figuring out which CSR exercises ought to be attempted principally the inclination will be given to neighbourhoods the territories around where the organization works. CSR Committee: According to the Section 135 of the Companies Act, 2013 Corporate Social Responsibility Committee of the Board should comprise of at least three executives, out of which in any event one chief will be free. A privately-owned business or an unlisted open organization which are secured under Section 135(1) of the Act, which isn't required to select an autonomous chief, will have its CSR Committee without a free executive. A privately- owned business with two executives on Board should shape its CSR Committee with just two chiefs. The CSR Committee will organize an observing component for execution of the CSR tasks or projects or exercises attempted by the straightforward organization.
  • 16. P a g e | 16 Figure no.2: CSR Committee Administration: An organization can spend for Corporate Social Responsibility exercises through an enlisted trust or society an organization set up as holding, auxiliary or partner organization or in any case gave the organization has indicated the exercises and how they plan to spend the store, the revealing and the checking instrument. If such an element isn't built up, at that point such an element is expected to have a setup track record of 3 years for having directed comparable exercises. Organizations can mutually direct Corporate Social Responsibility exercises gave each organization readies their reports on the action spent. An organization can assemble CSR capacities of its workforce or usage offices through foundations and the use for these exercises ought not to surpass 5% of the all-out Corporate Social Responsibility consumption of the organization for that money related year. Reporting: The budget summary report arranged by the organization ought to likewise remember the yearly report for the Corporate Social Responsibility exercises led that for a year by the Board of Directors in the recommended position CSR Rules setting out bury Alia a concise blueprint of, the synthesis of the CSR Committee, the CSR approach, the normal net benefit for the last three budgetary years and the endorsed CSR consumption. On the off chance
  • 17. P a g e | 17 that the organization neglects to do the vital use towards Corporate Social Responsibility, at that point the Board report needs to determine it with the reasons. The organization is likewise expected to transfer the data of the Corporate Social Responsibility exercises directed by them on their site. The Issues and Challenges while actualizing Corporate Social Responsibility Activities Prohibitive extension: Schedule VII of the Corporate Social Responsibility rules indicate the various exercises that can be attempted by the CSR board of trustees. This confines the organizations to just scarcely any picked zones and in this manner debilitating them to concentrate on numerous other basic zones. In this manner, Schedule VII extraordinarily impacts the dynamic of the CSR advisory group and limits the board to put their assets in the most ideal manner that they could consider. Prohibitive geographic centre: Segment 135(5) states that the organization needs to offer inclination to the neighbourhood where the organization works for directing CSR exercises. Although it is an extraordinary thought to assemble solid network business relationship and yet it goes to be one-sided if the organization isn't working in specific regions that are in reverse and are needing such a commitment to inspire them. Contribution to Prime Minister's National Relief Fund and such different assets as set up by Government: The Schedule VII of the CSR demonstration takes into consideration organizations to make commitments towards the Prime Minister's National Relief Fund or other such subsidies built up by focal or state government. Be that as it may, according to the accommodation of the Prime Minister's Office (PMO) to the Central Information Commission, the Prime Minister's National Relief Fund is certifiably not a legislative body and isn't responding to any places of the parliament. Accordingly, such gifts can undermine the genuine pith of CSR arrangement. CSR Implementing Agency: The CSR arrangement urges organizations to execute CSR exercises by building up their trust or society or area 8 organizations. Be that as it may, such improvement issues are mind-boggling and are better known by neighbourhood networks who have worked in these territories for a considerable length of time. It would be valuable for such nearby community social orders and the association to hold hands and work towards the
  • 18. P a g e | 18 advancement of the general public. Foreign Contribution Regulation Act, 2010 FCRA Regulation: according to the FCRA guideline, any cash got from remote organizations as a CSR commitment to an Indian Organization will be considered as FCRA cash. Similar principles apply to gifts from Indian organizations that have 51% of the property by outside investors. Since there is a great deal of capital development right now, it can get hard for advancement associations to follow the cash that they as get CSR gifts from India Organizations which may frequently lead them to FCRA infringement. Benefits of CSR activities to Indian Companies Communities provide the licence to operate: Lately companies have realised that amongst the important stakeholders that give them the licence to operate like the government, the communities in which they operate also hold the utmost importance and are the actual licence providers to operate. Because it is the communities that are affected by the actions or the business operations of the company. Thus a robust CSR program that meets the aspirations of these communities not only provides them with the license to operate, but also helps in filling for ‘trust deficit’. This helps the company to develop and enhance good relationship with the customers, suppliers and all the other stakeholders. Attracting and retaining employees: Studies have found that a company that a company can attract, retain and motivate their employees when they have a greater commitment towards Corporate Social Responsibility. The involvement of employees encourages and enable employees to participate in Corporate Social Responsibility activities are shown to increase employee morale and a sense of belongingness towards the company. Communities as suppliers: Some companies have invested in increasing the livelihood of the communities by their innovative Corporate Social Responsibility initiatives. They have incorporated them in their supply chain and this has benefited the communities to increase their income level and provided the companies with an additional and secure supply chain. Like the Tata Motors flagship program - Learn, Earn and Progress (LEAP) for mechanic motor vehicle training, a year-long program where theoretical learning is supplemented through 'on-the job' exposure at service centers. The Tata Motors' company staff dealers along with the company’s implementation partners (the Technical Training Institutes and the partner NGOs) wherein the Dealers provide the
  • 19. P a g e | 19 training and contribute two-thirds of monthly stipend of the trainee while Tata Motors contributes the rest. The implementation partner provides theory training. Enhancing Corporate reputation: Corporate Social Responsibility helps to boost the company image, its goodwill and its brand. Thus helping companies to position themselves as responsible corporate citizens.
  • 20. P a g e | 20 CASE STUDY TATA MOTORS TATA- Trust, Acceptability, Transparency, Accountability Tata is the prime association of India with business in different areas like steel, car to buyer merchandise; having more than 80 organizations. Under the initiative of Ratan Tata, the organization contacted new statures and now incorporates roughly 2 lakh representatives. The association has experienced observable periods of justification, globalization and innovation, in approaches to arrive at a revealed $500 billion in incomes by 2020-21, which is equivalent the size of the income of the worldwide mammoth Wal-Mart. Right around two-third of the value of the parent firm, Tata Sons Ltd., is held by altruistic trusts enriched by Sir Dorabji Tata and Sir Ratan Tata, children of Jamsetji Tata, the organizer of the present Tata realm during the 1860s. Through this trust, Tata Sons Ltd utilizes 8-14 per cent of the benefit each year for social reason. The gathering burned through 3.37% of its benefit on Corporate Social Responsibility in the year 2012-13 also, they spent an extra of 300 crores towards ecological security. Tata Groups has consistently been strictly satisfying their Corporate Social Responsibility towards society as the organizer Jamsetji Tata himself trusts in the way that the network isn't only the partner however in actuality the very explanation behind the presence of any organization. The gathering has likewise given the nation various science and research focuses which has fortified the development of the nation. CSR in TATA Motors Company profile TATA Motors is a Part of the USD 100 billion Tata group, Tata Motors Limited a USD 45 billion organisation, is a leading global automobile manufacturer of cars, utility vehicles, buses, trucks and defence vehicles. It is India’s largest and the only OEM offering extensive range of integrated, smart and e-mobility solutions. With ‘Connecting Aspirations’ at the core of its brand promise, the company’s innovation efforts are focused to develop pioneering technologies that are sustainable, provide enhanced purchase experience and deliver consistent
  • 21. P a g e | 21 quality of after Sales service to meet the evolving aspirations of the market and the customers. With its strong commitment towards providing smart, safe and zero emission transport solutions for personal and mass mobility, Tata Motors has developed a range of EV products that are specifically designed for our New-Gen, environment-conscious customers. Tata Motors is further supported by Tata Group companies, bringing their unique and specialized offerings, to develop comprehensive solutions and build the future ‘Smart Mobility, Smart City’ ecosystem” Tata Motors follows the Tata philosophy that the community is not just any other stakeholder but is in fact the very purpose of its existence. The involvement of senior leaders is decided at the CSR Committee of Board level based on the involvement having a potential impact which is worthy of their participation. The Board develops key policies based on value system that governs the way of conducting business with all stakeholders and ensures correct interpretations and implementation of policies. As an integral part of our commitment to Good Corporate Citizenship, we at TATA Motors believes in the actively assisting within the improvement of the standard of lifetime of the people within the communities, giving preference to local areas around our business operations. The CSR committee comprises of two Independent Directors and two Whole-time Directors. The Board in accordance with the Act constituted Corporate Social Responsibility (CSR) Committee to act as:  To Plan and suggest the Board of meeting, a Corporate Social Responsibility Policy which shall indicate the activities to be undertaken by the company as stated in the Schedule VII of the Companies act 2013;  To advocate the amount of expenditure to be incurred on the activities mentioned within the above point; and  To observe the Corporate Social Responsibility Policy of the company from time to time Senior Leaders believe that inclusive, equitable and holistic development of society is important for nation building as also for sustainable growth of the organization. In line with the group’s vision of inclusive development, the company’s Affirmative Action (AA) Programme is an instrument to bring social equity by making the Scheduled Caste and
  • 22. P a g e | 22 Scheduled Tribe communities (with preference to women, physically challenged, single women etc.) as their focal points across all the CSR programmes. 5 Years Journey Highlights  Touched over 2.45 million lives till date  240% higher achievement than planned.  They have Invested ₹ 105 crore till date by utilising 80% of planned budget Chart no1: TATA Motors 5 year highlight Tata’s CSR Activities  Aarogya- Health Tata Motors has concentrated on fighting ailing health in youngsters under five years old and giving safe drinking water particularly in dry spell inclined innate villas/residences. Tata Motors empowers a biological system that will support great wellbeing. These mediations incorporate making mindfulness on wellbeing, achieving positive attitudinal and social change in networks, fortifying the institutional conveyance instrument, making open foundation like arrangement of safe drinking water and better sanitation offices 147205 160385 505651 489000 2014-15 2015-16 2016-17 2018-19 2019-20 693360 208392 314000 580000 644000 732732 Target lives Achieve ment Data: Population In million
  • 23. P a g e | 23 The organization has made a solid unit of network wellbeing labourers who offer essential assistance at their doorstep. In Pune, Jamshedpur and Lucknow, the portable clinical van ships the area all the time and has captured numerous medical problems. Accordingly, the number of patients profiting the administrations have decreased after some time. Aside from giving beneficial eating regimen and enhancements to malnourished youngsters, endeavours are coordinated to take a shot at preventive estimates like empowering conduct changes in networks, particularly youthful moms and guardians through mindfulness meetings, giving antenatal and post-natal administrations. Added to these medications are the remedial social insurance administrations wherein the networks are overhauled through analysis, organization of conventional prescriptions and meetings. Tata Motors has concentrated on battling lack of healthy sustenance in youngsters under five years old and giving safe drinking water particularly in dry season inclined ancestral homes.  Vidyadhanam- Education Vidyadhanam, our instruction activity, addresses needs in the whole range of training, beginning from centre school to higher learning. A focused on approach by initiating need- based moving grants/money related help for monetarily tested understudies, and arranging bolster classes for troublesome subjects, esteem based fundamental abilities, sports and other co-curricular exercises. Advancement has been a lifestyle for our instructive projects in India and the greater part of the schools and understudies are entirely agreeable now with innovation, which is made accessible at their doorsteps. These incorporate portable based learning applications, IT empowered homerooms, test-based learning and so forth. Aside from these mediations, learning organizations are bolstered through foundation support. The help class mediation remember everyday contributions for English, Maths and Science to class going understudies after or before their school hours. Connecting holes framework at schools has gone far in improving educational execution and injecting trust in youngsters. Our training activities in India have prompted improvement in pass level of government schools from 55% in 2015 to 80% in the last
  • 24. P a g e | 24 scholarly year. The normal score of the understudies has expanded by 5% and 44% of the understudies have made sure about over 60% stamps in their group X board assessment.  Kaushalya- Employability or skilling  Tata Motors' Employability (Skill Development) program focusses on preparing the school dropout jobless youth in three fragments – auto exchanges, non-auto exchanges and agribusiness and united exercises, prompting balanced out occupations, miniaturized scale venture arrangements and expanded yearly salary. As a methodology, Tata Motors' extent of Employability Programs address the tremendous pool of school dropout jobless youth. The courses are accessible for adolescents from our instructive program, the individuals who have a critical need to help their families or don't wish to proceed with training. Given the restricted chance to gainfully partake in the proper economy, our ability advancement program in India "quicken yearnings" of school dropout youth in areas which give chance to those experienced consistent conventional learning and preparing (ITI and Diploma).  Auto Trade: Tata Motors uses its area information vehicle space and has structured courses (like auto administration professional) which have been endorsed via Automotive Skill Development Council (ASDC). We influence our thick system of Industrial Training Institutes for bestowing preparing and more than 6600 Dealers and Tata Authorized Service Stations (TASS) for On the Job Training (with the duty of spend).  Non-Auto Trade: Tata Motors offers a host of professional instructional classes which have a high market request.  Agriculture and Allied Activities: Tata Motors Limited takes into account the need of networks which fall past the 50-kilometre range from the plant offices (Jamshedpur, Pune, Palghar and Thane). The accentuation is on imbuing innovation, better farming practices, business programs, animal raising and so on..  Institutional Strengthening: Tata Motors consistently presents and manages courses for the educators and authority of the preparation organizations (ITI and Polytechnic Colleges) and NGO accomplices. The modules go from specialized, useful to delicate aptitudes. The organization likewise connects the asset hole by offering support through the gift of hardware, updates and redesigning courses.
  • 25. P a g e | 25  Vasundra- Environment Tata Motors, under its condition related CSR – Vasundhara program, puts forth thought attempts to build the green spread through sapling ranch on one hand and improve natural mindfulness levels in the network on the other. Tata Motors restricted (TML) has planted 117186 saplings (of indigenous assortments) across areas and guaranteed their endurance rate is fundamentally high (85%). At scarcely any areas, these spots have transformed into microhabitats which host changed types of greenery. Our ecological mindfulness programs mean to sharpen small kids, and we have had the option to reach to 89,263 people, making these of the dynamic green activities by corporates in India.  Amurtdhara- Drinking Water Facility  Tata Motors, as an initiative of its Amrutdhara program, the company has been endeavouring to make safe drinking water open across rustic and semi-urban geologies in India. Water shortage and water disparity are significant concerns influencing India's general improvement. Goodbye Motors and its CSR – Amrutdhara activity attempts to make spotless and safe drinking water accessible for all in the nation, particularly in the water focused on districts in the country territories, mountains or dry season inclined towns. Sumant Moolgaokar Development Foundation Sumant Moolgaokar Development Foundation is a TML coasted Foundation which works solely for giving safe drinking water to water-focused on the country and semi-urban geologies in India. The entrance to clean drinking water is fueled through the negligible and deliberate month to month commitments by representatives, which is coordinated by an equivalent commitment from Tata Motors. The tasks are conveyed through substances having area ability and the townspeople contribute intentionally through work, locally accessible assets where development work is required and through the gift of land to the network anyplace relevant.
  • 26. P a g e | 26 In 2018-19 saw 73 extra clean drinking water extends under the initiative. Till date, near 200000 residents from more than 505 water focused on homes (70% of the individuals who are inborn networks in Pune and Jamshedpur) have guaranteed and safe drinking water accessible – 30 litres/capita/day according to WHO rules. This has diminished drudgery of ladies who travel a normal of 4 kilometres of separation to get water. The enrolment and participation of young ladies in rustic schools have improved fundamentally. Likewise, 15 dry spell inclined towns are presently dry spell flexible towns with access to safe drinking water. They likewise are in the goal of connecting with Osmanabad region, State of Maharashtra  Aadhar- Affirmative action Tata Motors accepts that comprehensive, impartial and all-encompassing advancement of society is basic for a country working concerning maintainable development of the association. Booked Caste (SC) and Scheduled Tribe (ST) comprise 40% offer incomplete recipients and all-out CSR spending plan of Tata Motors' financial limit spent for recipients. To promote inclusivity, Tata Motors has institutionalized Tata Affirmative Action Programme (TAAP) referred to as ‘Aadhar’ that practices positive discrimination for SC and ST just in case of Employment, Entrepreneurship and higher coverage in CSR led programmes. With HR relaxing the age and marks criteria and inspiring a decentralised recruitment process through Tribal Industrial Training Institutes, the SC/ST percentage in temporary workforce has jumped from 20% percent in 2007 to 24% now. We take conscious efforts to increase the business to the SC and ST, and have developed intensive engagement mechanism to spot and mentor AA vendors. In FY 2018-19, we extended business worth ₹ 11 crore to active AA vendors are engaged as ‘service vendors’ with TML and cumulatively, 72% of AA business value is with them.  Seva- Volunteering Going beyond investing their personal time through volunteering, senior leadership has institutionalised a culture by creating a volunteering policy for the people who are working at Tata Motors Limited.
  • 27. P a g e | 27 Leadership at TML has institutionalised a process called ‘Leadership One’ for fast trackers within the company with an objective to instil sensitivities towards societal commitments through eight weeks long CSR & Affirmative Action (AA) stint. Senior leaders from the company have haunted sustained volunteering programs to deal with social causes and promote development. The robust volunteering programmes, especially through Pro Engage format, leverages the managerial competency of employees to strengthen the AA projects. With over 40 percent of its employees volunteering during a year, Tata Motors leads the group for such initiatives. Tata’s motors CSR financial details  In the year 2014-15  Average Net Profit of the Company for last three financial years: Loss of (₹180.40 crores)  Prescribed CSR Expenditure (2% of -₹180.4 cr): Not applicable in the case of loss.  Details of CSR Spend during the financial year: ₹18.62 crores spent towards various schemes of CSR as prescribed under Section 135 of the Act. The prescribed CSR expenditure required to be spent in Fiscal 2015 as per the Act is Nil, in view of net profit of the Company being negative under section 198 of the Act.  Total amount to be spent for the Financial Year: Not Applicable  In the year2015-16  Average Net Profit of the Company for last three financial years: Loss of (₹2,034 crores)  Prescribed CSR Expenditure (2% of ₹-2034 cr): Not applicable in the case of loss.  Details of CSR Spend during the financial year: ₹20.57 crores was spent towards various schemes of CSR as prescribed under Section 135 of the Act. The prescribed CSR expenditure required to be spend in Fiscal 2016 as per the Act is Nil, in view of net profit of the Company being negative under Section 198 of the Act.  Total amount to be spent for the Financial Year: Not Applicable
  • 28. P a g e | 28  In the year 2016-17  Average Net Profit of the Company for last three financial years: Loss of (₹2,337 crores)  Prescribed CSR Expenditure (2% of -₹2337cr.) Not applicable in the case of loss.  Details of CSR Spend during the financial year: ₹25.94 crores was spent towards various schemes of CSR as prescribed under Section 135 of the Act. The prescribed CSR expenditure required to be spend in Fiscal 2017 as per the Act is Nil, in view of net profit of the Company being negative undersection 198 of the Act.  Details of CSR Spend during the financial year: it’s not applicable as the 3 year profit is negative  Amount unspent, if any: Not applicable  In the year 2017-18  Average Net Profit of the Company for last three financial years: Loss (₹2,336.56 crores)  Prescribed CSR Expenditure (2% of -₹2336.56cr): Not applicable in the case of loss.  Details of CSR Spend during the financial year: ₹21.44 crores was spent towards various schemes of CSR as prescribed under Section 135 of the Act. The prescribed CSR amount for the year 2018 as per the Act was Nil, in view of net profit of the Company being negative under Section 198 of the Act.  Total prescribed CSR amount for the financial year: Not applicable  Amount unspent, if any: Not applicable  In the year 2018-19  Average Net Profit of the Company for last three financial years: Nil: Loss (₹1496.61 crores)  Prescribed CSR Expenditure (2% of ₹-1496.61): Not applicable in the case of loss.  Details of CSR Spend during the financial year: ₹22.21 crores was spent towards various schemes of CSR as prescribed under Section 135 of the Act.  Prescribed CSR amount for the financial year: Not applicable  Amount unspent, if any: Not applicable
  • 29. P a g e | 29 Table no2: Tata Motors CSR financial details Tata Motors CSR Financial details (in INR Cr.) Year 2014-15 2015-16 2016-17 2017-18 2018-19 Prescribed CSR 0 0 0 0 0 Actual CSR 18.62 20.57 25.94 21.43 22.4 Chart no.2: Tata Motors CSR financial details Table no.3: CSR Annexure of TATA Motors for the financial year 2018-19 18.62 20.57 25.94 21.43 22.4 0 5 10 15 20 25 30 2014-15 2015-16 2016-17 2017-18 2018-19 TATA MOTORSCSR FINANCIAL DETAILS (IN INR CR.) Prescribed CSR Actual CSR S.no CSR Project Sector in which project is covered Sate in which projects are covered Project Budget (in ₹ crores Amount spend ( in ₹ crores Overheads ( ₹ in crores) Total amount spend ( ₹ in crores) 1 Skill Development and vocational skills in Automotive and Non- Automotive Sector Employability Enhancing Skill Development Karnataka, Maharashtra, Gujarat, Jharkhand, Uttar Pradesh, Uttarakhand 5.40 5.39 0.27 5.66
  • 30. P a g e | 30 2 Promoting primary and secondary education in Rural and Economically Backward communities. Promoting education Karnataka, Maharashtra, Gujarat, Jharkhand, Uttar Pradesh, Uttarakhand 8.54 8.27 0.41 8.68 3 Preventive and curative health services in Communities Eradicating Hunger, Promoting preventive healthcare, Malnutrition, Promoting Preventive healthcare and sanitation and safe drinking water Maharashtra, Gujarat, Jharkhand, Uttar Pradesh, Uttarakhand 3.22 3.99 0.20 4.9 4 Ensuring environmental sustainability through awareness and protection of natural habitats Ensuring environmental sustainability Maharashtra, Gujarat, Jharkhand, Uttar Pradesh, Uttarakhand 1.32 1.18 0.06 1.24 5 Rural development Development of rural areas Maharashtra - Palghar 1.65 1.51 0.15 1.66 6 Drinking water project under SMDF Hygienic drinking water Karnataka, Maharashtra, Gujarat, Jharkhand, Uttar Pradesh, Uttarakhand 0 0.65 0 0.65 7 Administrative overheads and capacity building cost 0.20 0.32 0 0.32 8 Total Amount ( in ₹ crores) 20.33 21.31 1.09 22.40
  • 31. P a g e | 31 WIPRO Company profile Wipro (previously, Western India Palm Refined Oil Limited) is an Indian global organization that gives data innovation, counselling and business process administrations. It is headquartered in Bangalore, Karnataka, India Wipro Limited (Wipro), consolidated on December 29, 1945, is a worldwide data innovation (IT), counselling and business process specialist organization. It works through two portions: IT Services and IT Products. The Company's IT Services business gives a scope of IT and IT- empowered administrations. IT Products portion gives a scope of outsider IT items, which permits it to offer IT framework mix administrations. IT service The Company is a supplier of IT administrations to endeavours over the globe. The IT Services section comprises of IT Service contributions to its clients sorted out by industry verticals, which incorporate Banking, Financial Services and Insurance (BFSI), Healthcare and Life Sciences (HLS), Retail, Consumer Goods, Transport and Government (RCTG), Energy, Natural Resources and Utilities (ENU), Manufacturing and High-Tech (MFG), and Global Media and Telecom (GMT). The Company gives a scope of administrations, which incorporate advanced methodology warning, client-driven plan, innovation counselling, IT counselling, custom application structure, improvement, re-building and upkeep, frameworks joining, bundle execution, worldwide foundation administrations, business process administrations, cloud, versatility and investigation administrations, innovative work and equipment and programming structure. It conveys start to finish benefits over the Oracle item range, including E-Business Suite, Oracle Cloud Applications and Engineered Systems. It’s Connected Enterprise Services incorporate Digital Customer Experience Management (DCxM) and Encore (NextGen Commerce Solution). The Company offers incorporated business arrangements that range across big business applications and advanced change to security and testing. Its application administrations contributions incorporate Oracle Application Services, SAP Application Services, Connected
  • 32. P a g e | 32 Enterprise Services, Cloud Application Services, Enterprise Architecture, Enterprise Security Solutions and Testing Services. The Service Transformation Group is instrumental in assessing market slants and recognizing and brooding different innovations. Its Global Infrastructure Services (GIS) is a start to finish IT framework and the executive’s specialist co-op, which incorporate Business Advisory, Cloud Migration, Data Centre Transformation, Workplace Transformation, Networks, Managed Services to System Integration. Its Analytics incorporates the range of contributions, which spread the Data-Information-Insight Supply Chain, including computerized reasoning, AI, progressed examination, information and data the board, and enormous information stages. The Company's Business Process Services (BPS) incorporate Enterprise Transformation, Base))), NextGen Customer Experience (NGCE), Robotics Process Automation (RPA) and Business-Process-as-a-service (BPass) IT Products To offer IT framework coordination arrangements, the Company utilizes a blend of equipment items (counting servers, registering, capacity, organizing, and security), related programming items (counting databases and working frameworks) and combination administrations. The Company's scope of outsider IT Products is contained Enterprise Platforms, Networking Solutions, Software Products, Data Storage, Contact Centre Infrastructure, Enterprise Security, IT Optimization Technologies, Video Solutions and End-User Computing arrangements. It gives its contributions to endeavours in different businesses, fundamentally in the India and Middle East markets, including government, protection, IT and IT-empowered administrations, media communications, producing, utilities, instruction and money related administrations areas. The Company is an affiliate of outsider venture items through its immediate deals power CSR in Wipro At Wipro, we expect that it is critical to interact with the social and ecological challenges that face humanity. It is our conviction that the engagement with social issues must be deep, meaningful and formed on the bedrock of future commitment; for that’s the only way by which real change can happen in the world. This is often reflective of the very fact that such an approach serves both, enlightened business interest and social good. We run our social programs on a robust foundation of ethical principles, good governance and sound
  • 33. P a g e | 33 management. This includes, among other things, holding ourselves up to public scrutiny through a framework of transparent, rigorous reporting. Wipro’s CSR Policy Wipro’s engagement with social and ecological issues goes back a long period of time. The central tenets of our approach are the stress on strong, meaningful work on systemic social issues. Our CSR policy articulated below therefore reflects these principles and methods that have informed our long history of corporate citizenship and social responsibility over the years. (The Annexure to the present policy provides more details on our CSR initiatives) 1. At Wipro, they think that the primary and the foremost responsibility of a company is to run its business ethically and in compliance with the law in letter and spirit. Our framework of ethical business starts with a group of foundational values as embodied in Spirit of Wipro and comprises, at the least, the subsequent three principles: a. Unyielding integrity in every aspect of business b. Treating people everywhere fairly and with respect – at the workplace as also as in communities outside and c. Demonstrating ecological sensitivity in thought and action. 2. Our approach to social responsibility and sustainability rests on three important pillars a. The Strategic: We elect domains and issues to interact there upon force multipliers for social change and sustainable development. Social responsibility is as much about being a sustainable organization as it is about external initiatives. Therefore, some of our areas of engagement lie at the convergence of business goals and social purpose. b. The Systemic: Within the chosen domains, we choose to engage on systemic issues that require deep, meaningful and challenging work. Given the nature of social change, this implies commitment over the long term, typically for several decades because genuine change does take that long to occur. c. The Deliberative: Our emphasis on depth and on long term commitment implies a deliberative approach that precludes spreading ourselves thin or engaging in ‘cheque book philanthropy’. By implication, this also means that we are wary of expanding and growing our social programs as ends in themselves. We will continue to adhere to this approach going forward.
  • 34. P a g e | 34 3. Governance and Management: The Board Governance, Nomination and Compensation Committee is the apex body that oversees our CSR policy and programs. The committee comprises of following independent directors: A. Mr William Arthur Owens – Chairman B. Mr M K Sharma - Member C. Mrs Ireena Vittal - Member An officer of the company at the senior most level reports to the Board CSR committee. The goals and objectives along with the budgets of the CSR group is discussed and signed off at the beginning of every year with the board CSR committee and the Chairman. This happens as part of the annual strategic and operating plan processes of the organization. The CSR leadership team allocates the budgets in line with the defined priorities and goals. It follows a system of quarterly reporting to the Chairman and the board CSR committee. Comprehensive, transparent reporting on sustainability and CSR is a cornerstone of good governance. Wipro has had a strong track record on this count with our annual sustainability report based on the global GRI framework having been rated at the highest level continuously. We will continue to publish our disclosures on the GRI framework as it is a widely accepted international standard. Since FY 2016, we have been publishing an Integrated Report on multiple capitals as part of the Annual Report. In addition, we will report on our CSR programs to the Ministry of Corporate Affairs as required under Section 135 of the Companies Act 2013. 4. Implementation: The implementation of the CSR programs happens through multiple channels – Wipro Foundation, a separate trust set up in April 2017, Wipro Cares, the trust for employee contribution and in some cases, directly through functions and groups within Wipro Ltd e.g. Biodiversity projects for our campuses is executed directly by the Operations group of Wipro Ltd. Decisions in this regard are based on what is most appropriate and are taken by the CSR leadership of the company. Our implementation approach is to primarily work through partners with established track records in the respective domains. A small team of dedicated sustainability and CSR resources
  • 35. P a g e | 35 oversee and monitor the execution of the projects. The majority of our projects are long-term multi-year programs. CSR Activities of Wipro  Domains of engagement: Wipro’s social and sustainability initiatives centre on Education, Ecology, and Community Care. The driving principles of these programs are summarized below.  Education: Engaging in deep and meaningful systemic work in the area of school and college education. In parallel, our focus is on access to education for socially disadvantaged sections, with distinct attention on children with disability  Community and Urban Ecology: Engaging with the community on issues of Ecological Sustainability. Given the predominantly urban nature of Wipro’s operations, significant focus is on issues of urban ecology  Primary Health Care: Providing primary health care services for disadvantaged communities who are proximate to our areas of business operations  Business Sustainability: Reducing and minimizing the environmental footprint of our operations and enhancing the biodiversity quotient of our facilities o Diversity: Encouraging and enhancing diversity at the workplace and outside on gender, nationality and persons with disability  Art and Culture and the urban public space: The role of the arts and culture in creating and fostering important human values of social integrity, inclusion, democracy and empathy is well established. One important way of doing this is by creating and preserving public spaces in our cities. The concept of ‘public space’ here refers to not just physical spaces like public parks or lakes but intellectual and social spaces that are inclusive in spirit. Engaging with urban public spaces is l therefore an additional area of focus for us, that we have added as part of our CSR charter from the year 2018 onwards  Over the years, these programs have evolved in scale, scope and maturity as captured in the highlights below
  • 36. P a g e | 36  Our work in education is driven by the belief that education is a key enabler of social change and a better society. We believe in a social vision of democracy where each citizen is not only capable in an individual sense but also sees the ethic of equity, the essentiality of diversity, the ethos of justice, and is thus driven by social sensitivity.  School Education in India: We work on systemic issues in school education in India through a network of partner organizations. Over the past 18 years, we have supported 116 organizations through 181 projects and initiatives, in improvement of school education. In addition to reaching out directly to schools and teachers, these organizations have contributed to systemic improvements at multiple levels, including state and central government level educational reforms. Additional to working on systemic issues in school education, we also work on access to educational opportunities for underprivileged children. E.g. children of migrant labourers working in construction sites in a city. Nearly 40000 children benefit from our 24 education projects in eight states.  Education for children with disability: There has been inadequate focus on education for children with disability, especially those from disadvantaged Board CSR Charter and Policy for Restricted Circulation 5 backgrounds. Started in 2014, this initiative has supported 17 organizations and helped enable educational access to close to 2200 children with special needs.  Sustainability Education: Started in 2011, our program, “Wipro Earthian”, brings together two of our key concerns: education and sustainability. This national level program has directly engaged more than 12500 schools and colleges, 6500 educators and 30000 students since inception. Through this program we also host a national sustainability quiz program for colleges, a unique internship program and academic partnerships with IIM-Bengaluru, IIM-Ahmedabad, Xavier University - Bhubaneshwar, CEPT-Ahmedabad, IIT- Mumbai and ICT-Mumbai on developing and integrating sustainability curricula.  School Education outside of India: Wipro-Science Education Fellowship program contributes to improvement of Science and Math education in schools primarily serving disadvantaged communities in the US and the UK. The program is currently active in California, Florida, Boston, Missouri, New
  • 37. P a g e | 37 Jersey, New York and Texas, in the US; and in Sheffield and London, in the UK.  Engineering Education: Developing up-to-date and workplace relevant engineering and technology skills is critical for a country like India where the IT Services industry contributes nearly 8% of the GDP. Our efforts in this direction go back several years and address two important dimensions: (a) Skills development for students that is based on a comprehensive framework of post-graduate level education (WASE/WISTA) and (b) Capacity building among the faculty of engineering colleges (Mission10X) The Wipro Academy of Software Excellence (WASE) program that helps Science graduates to study for a Master’s degree in Software Engineering (M.Tech). Run in partnership with the Birla Institute of Technology & Science (BITS), Pilani, India, this unique program blends rigorous academic exposure with practical professional learning at the workplace. We run a similar program called WISTA in collaboration with Vellore Institute of Technology (VIT) for science graduates without a mathematics background. Mission10X, our countrywide program seeks to improve engineering education in India through faculty capacity development and curricular improvement.  Primary Health Care: We work on delivery of good quality health care services to underprivileged communities around our locations and in remote underserved areas. Our work in primary health care from 6 projects across four states touches the lives of more than seventy thousand people. Apart from providing regular health services, the emphasis is also to build the capacity of the communities in terms of higher awareness and developing a higher degree of self-reliance to handle their own primary health care needs.  Disaster Rehabilitation: We focus on long term rehabilitation of the affected communities after a natural disaster. The nature of engagement varies depending on the individual context of the geography, culture and larger socio- economic realities of the region. In the past, we have helped rebuild the lives of people affected by Karnataka Floods, Bihar Floods, Odisha Floods, the Japan Tsunami, Hurricane Sandy Board CSR Charter and Policy for Restricted Circulation 6 and Philippines Cyclone. Currently through four projects we are
  • 38. P a g e | 38 helping rebuild the lives of people affected by floods in Uttarakhand, Tamil Nadu and Kerala.  Business Sustainability: Our work on Wipro’s business sustainability, based on the Triple Bottom-line framework, focuses on a range of ecological and workplace initiatives, the principal ones of which centre around Energy and Carbon, Water, Waste, Biodiversity, Supply Chain Responsibility, People Diversity on the aspects of Gender, Disability and Nationality, Employee health, wellness and safety, Employee empowerment through continuous learning, advocacy forums and a framework of comprehensive public reporting  Our CSR charter going forward will be to further strengthen the domains that we are already engaged in as enumerated above. We may also choose to add to and modify our domains of engagement in future as appropriate. Our network of partners has been instrumental in the effectiveness of our programs and we will continue to leverage and develop the partnership model to the extent that is required.  Working with communities everywhere: Wipro has a presence in more than 57 countries around the world; of our workforce of more than 170,000 employees, 12% comprise nationalities other than Indian. We think that it is crucial to engage with proximate communities wherever we have significant presence, e.g. the US, UK, Philippines. In line with this, we will continue to expand and strengthen our community programs in all the geographies where we have significant presence. This is a reaffirmation of our belief that at its core, CSR and sustainability must transcend boundaries, whether organizational or national. It is important to point out here, especially in the context of rural communities, that seeing the larger integrated picture is important when executing programs in individual domains. Issues of healthcare, education, access to energy, water and sanitation and livelihoods are often closely inter-linked. If executed well, the outcomes in individual domains can impact the larger canvas of community development. For example, the work that we do for long term rehabilitation after natural disasters helps strengthen the resilience of the affected communities in different ways e.g. intervention in livelihoods, access to education. Urban communities on the other hand are diverse and represent a wide range of interest groups. Given that we are primarily an urban-centric organization, it is important that we involve and contribute to the urban space we inhabit. Aligned with our core values
  • 39. P a g e | 39 of respect for the individual and being global and responsible, our emphasis is on helping our cities to be cultural spaces that nurture a vibrant intellectual, democratic and inclusive spirit Over the past several years, we have established a strong foundational framework for social and environmental initiatives, both within the organization as well as outside. Our endeavour will be to continuously and dynamically build on this and steer it in the right directions. The coming together of business, government and civil society to address society’s biggest challenges holds great promise – it is an idea whose time has come. To this, we will bring our distinctive vision, commitment and energy to the fullest. CSR Financial report of Wipro Details of the CSR Spent during the financial year: a) Total amount to be spent for the financial year: ₹1,761 million b) Amount unspent: Not Applicable c) The areas where the CSR money was spent during the financial year is detailed below. This report shows the amount they planned to spend for CSR and how much they actually spend Table no.4: Wipro’s CSR financial details Wipro CSR Financial details (in INR Cr.) Year 2014-15 2015-16 2016-17 2017-18 2018-19 Prescribed CSR 128.3 156 176.4 183.3 176 Actual CSR 132.7 159.8 186.3 186 185.3 Chart no.3: Wipro CSR financial details
  • 40. P a g e | 40 Table no.5: CSR Annexure of Wipro for the year 2018-19 S. No CSR Projects Sector in which project is done Place in which projects are undertaken Budget For the CSR activity Actual amount spend on the project Cumulati ve expenditu re up to previous reporting period Cumulativ e expenditur e up to reporting period Amoun t spend by the implem enting agency 1 Health service Health care Karnataka, Maharashtra , Nagaland, Delhi NCR 8.00 7.63 27.49 35.12 7.63 2 Education for under privileged Education for under privileged Karnataka, Maharashtra , Telangana, West Bengal, New Delhi, Nagaland, Arunachal Pradesh 20.00 21.51 94.07 21.51 128.3 156 176.4 183.3 176132.7 159.8 186.3 186 185.3 0 50 100 150 200 2014-15 2015-16 2016-17 2017-18 2018-19 WIPRO CSR FINANCIAL DETAILS (IN INR CR.) Prescribed CSR Actual CSR
  • 41. P a g e | 41 Systematic reforms in the education systems Education system reforms Gujarat), Maharashtra , UP, West Bengal, Haryana, Andaman and Nicobar Islands, Karnataka, Jharkhand, Madhya Pradesh, Bhubaneshw ar and others 80.00 80.24 301.45 381.69 80.24 Initiatives in Education of disable children Education For Disable Children Delhi, Telangana, Rajasthan, Maharashtra , Tamil Nadu, Karnataka 18.00 18.83 91.01 109.84 18.83 Initiative in sustainabili ty education in schools and colleges across India Sustainabil ity education 51 districts in 29 states and 3 union territories of India 30.00 34.46 103.19 137.65 34.46 Program of higher education in engineerin g and technology Higher education for building skills Karnataka 990.00 1075.82 4060.13 5135.95 1075.8 2 Initiatives in improving education in higher college across India Engineerin g education Pan India 1.00 1.05 16.67 17.71 1.05 3 Environme ntal sustainabili ty Water Karnataka, Maharashtra 3.00 2.74 22.35 25.09 2.74 Biodiversit y Karnataka, Maharashtra 3.00 3.68 26.51 30.19 3.68 Energy Karnataka 605.00 511.00 1831.10 2342.10 511.00
  • 42. P a g e | 42 Waste manageme nt Karnataka, Maharashtra , Telangana, Tamil Nadu 2.00 1.72 7.67 9.39 1.72 Sustainabil ity advocacy Karnataka, New Delhi, Odisha, Tamil Nadu, Andhra Pradesh, Assam, Jharkhand 30.00 33.58 54.94 88.52 33.58 4 Rural developme nt projects Rural livelihood program Uttarakhand, Tamil Nadu, Kerala 5.00 7.41 13.81 21.22 7.41 5 Initiatives in Art and Culture Protection and promotion of national heritage Karnataka- Bangalore 50.00 50.00 - 50.00 50.00 6 Reserve in Wipro foundation Education and ecology Pan India 3.33 3.33 - 3.33 .333 Total 1848.33 1853.00 6650.38 8503.38 1853.0 0
  • 43. P a g e | 43 FINDINGS AND INTREPRETATIONS  As business is an integral part of the social system it has to care for varied needs of the society Business which is resourceful has a special responsibility to the society.  From the above case studies, we can understand that no company is being able to entirely contribute to the society, they both lack somewhere or the other. But it is good to find that the companies are utilizing their funds properly.  Comparing both companies, Tata motors is more active in the CSR activities. They tried to achieve their presence in every area of social activity starting from customers to the each stakeholder of the company. Even though they were facing loss for the 3 years, they tried to fulfill their CSR activities.  TATA Motors: Tata was successful in helping many people in the last five years. Around 2.4 million people and have achieved 240% higher in CSR than they have planned. They were able to support lives in the area of health, education, job placements, environment sustainability, availability of drinking water etc. this shows that the company is giving their maximum support in every area. They have invested ₹19 crores in 2014 and it increased to ₹22.4 crores in 2019. They have totally invested ₹110 crores in their CSR activities.  Wipro Wipro spend more money in the CSR Activities. They focus on health service, education, environmental sustainability, rural development etc. They spend a total of ₹.850 crores for their CSR activities  Both the companies are helping lives and supporting them. Even though they all lack in some areas but they tried their maximum to fulfil the liability towards the society .
  • 44. P a g e | 44 CONCLUSION CSR isn't bound to any race, culture or religion. This demonstration assists with urging the organizations to offer back to the network that encourages them to reach that position. It isn't only the duty of the Government to improve the way of life of the individuals in a country. Organizations taking an interest and taking such activities encourage them to gain reliability from clients as well as from their representatives as they invest wholeheartedly to work with an association that is concentrating on the organization's government assistance as well as in the government assistance of the general public. Organizations have understood the significance of advancing CSR exercises as it causes them to support their generosity and notoriety and builds the business seriousness. Each organization needs to develop when contrasted with its rivals thus CSR has been a prime concentration to have any kind of effect in the general public. The Indian Corporate segment is likewise attempting to present CSR in little and medium ventures (SME's) segment to build the range in remote territories. CSR is, presently, thought to be a crucial piece of the vital business of organizations. CSR is a method for leading business, which makes corporate substances socially mindful residents, unmistakably adding to the social great. To be sure, the brand names depend on quality, value advertisement uniqueness yet on how, aggregately they cooperate with organizations' workforce, network and condition prompting reasonable advancement. The Companies Act, 2013 has become a legitimate acknowledgement to this crucial idea and this would help further the reason and ideally inspire associations to attempt CSR proactively by giving a couple of greater clearness on institutionalizing and tending to issues as examined. The Companies Act, 2013 will be a distinct advantage and inject new ventures, key endeavours and responsibility and open new open door for all the partners to discover imaginative approaches to synergize endeavours and contribute toward even-handed social and monetary improvement.
  • 45. P a g e | 45 SUGGESTION  More activities can be added in the Corporate Social Responsibility Act, Schedule VII. These areas can include interventions to create jobs, making healthcare services accessible and affordable for the poor.  Prime Minister’s National Relief Fund should be excluded from the list of funds eligible for CSR donations or the donations to such funds should be restricted to only 20-25% of the total CSR fund for that financial year to such a fund.  The companies can channelize more fund through the local development organizations so that such organizations can better implement the CSR activities.  Companies should invest in activities that aim to bring long term socio-economic changes and development rather than implementing activities that only fulfil the short term needs.  The companies should make policies taking into consideration the various CSR activities that they conduct and how these activities are contributing so that they can measure how well are they performing and what can be done better.  TATA has always had a good reputation due to its genuine interest in CSR but lately they are found to be more focused on making profit than assuring CSR norms are fulfilled. Therefore, they should rethink and re-route themselves to uphold their brand.
  • 46. P a g e | 46 LIMITATION  Only two companies were analyzed for their CSR activities through the case studies.  There was no study on primary data.  Tata’s prescribed budget for CSR is not available so it was not able to find out whether they have utilized the funds properly SCOPE OF THE STUDY  The study was conducted taking into consideration on the Indian Corporate Social Responsibility Act but could be extended to the CSR Act of other countries as well taking more case studies into consideration.  Primary data study can be done to understand how sustainable and development oriented are the projects undertaken by the companies.
  • 47. P a g e | 47 REFERENCE https://www.tatamotors.com/programs/ https://www.meti.go.jp/english/policy/economy/corporate_accounting/pdf/121114_11.pdf https://csrbox.org/India_Company_Tata-Motors-Ltd-Maharashtra_41 https://www.wipro.com/ https://csrbox.org/India_Company_Wipro-Ltd-Karnataka_33 https://www.tatamotors.com/wp-content/uploads/2019/07/05155543/TML-IR-AR-2018-19.pdf https://www.wipro.com/content/dam/nexus/en/investor/annual-reports/2018-2019/annual-report- for-fy-2018-19.pdf https://www.wipro.com/content/dam/nexus/en/investor/corporate-governance/policies-and- guidelines/ethical-guidelines/12773-policy-on-corporate-social-responsibility.pdf https://www.tatamotors.com/corporate-social-responsibility/