The document defines corporate social responsibility (CSR) as organizations considering the interests of society through their business operations and impact on customers, employees, communities, and the environment. It discusses CSR as a continuing commitment by businesses to behave ethically and improve quality of life while contributing to economic development. A responsibility pyramid shows businesses' obligations from economic responsibilities to ethical responsibilities. Key factors of CSR include climate change, transparency, labor rights, and education. Businesses benefit from CSR through reputation management, employee attraction, cost efficiency, and investor relations. The document also outlines some top Indian companies involved in CSR and examples of CSR initiatives in India.

2. Definition of CSR
 Corporate Social Responsibility
(CSR) is a concept whereby
organizations consider the interests of
society, based on the impact of their
activities on
customers, employees, shareholders, co
mmunities and the environment, for all
aspects of their operations.

3. CSR as per World Business
Council
 “The continuing commitment by
business to behave ethically and
contribute to economic
development, while improving the quality
of life of the workforce and their families
as well as of the local community and
society at large”.

4. Triple Bottom Line of CSR
Profit People
Planet

5. Responsibility Pyramid in
Business
Ethical
Responsibilities
Social
Responsibilities
Legal Responsibilities
Economic Responsibilities

6. CSR Prime Factors
1. Climate Change
2. Transparency in business practice
3. Ecological diversity
4. Fair trade and fair procurement
5. Corruption prevention
6. Labour rights
7. Health and Safety
8. Education
9. Income equality and fair wages
10. Poverty

7. Need of CSR
1. Reputation
management /
Goodwill
Creation
2. Employee
7. Quality
attraction
6. Cost 3. Competition
efficiency (in general)
5. Corporate
4. Investor
liabilities /Legal
relations
claims

8. Argument over CSR
 Businesses do not have an
unquestioned right to operate in society
 Those managing business should
recognize that they depend on society
 Business relies on inputs from society
and on socially created institutions
 There is a social contract between
business and society involving mutual
obligations that society and business
recognize that they have to each other

9. CSR V/s Business
 CSR should not be at Cost of Business
 CSR should not affect Profitability of
Business
 CSR should be a Profit Center & not a
cost component
 CSR should only when business is
prospering
 CSR should be Meaning full
 CSR is not a use as sword of ego

10. CSR – Tax Angle
 Sec. 10 of Income Tax  Sec. 80 of Income Tax
Act Act
 Income Tax  Income Tax Deduction
Exemption for for activities like
activities like  Contribution to Relief
 Research & Funds
Development  Contribution to
 Education Activity Employees funds
 Health Activity  Staff Training
 MAT credits available  Society Welfare
activities
 Other Benefits

11. Top Indian Companies in CSR
- Ranking as per CII
 Tata Group
 BHEL
 Wipro
 Bajaj Auto Limited
 Larson & Toubro
 Otis Elevator Company
 ACC
 Asian Paints
 SAIL
 Colgate Palmolive
 ITC
 Sahara Group
 Ashoka Leyland

12. CSR Activities in India
 Starting social trusts
 Anti pollution measures
 Adopting villages
 Family planning clinics
 Training unemployed youth
 Community development activities
 Conducted social audits on a voluntary basis
 Provide medical
 Recreational facilities
 To develop sports,
 Undertake consumer education campaigns etc.

13. CSR Initiative is India
 Tata Group – TIFR , TISS , Tata Cancer
Hospital, Ratan Tata Institute , JRD Tata
Lecture Series – Awards. Nationalization
of Tata enterprises
 Ambuja Cement receives International
Reorganization for Di- Salianation
Project in Costal Gujarat

14. CSR Initiative is India
 Wipro – Donation of 1/4th of Personal
Worth’s by Owners for Social Cause
 JSW Steel in Dolvi – Pen , Maharashtra
Provides free electricity to nearby
villages through surplus of captive unit
 Indian Automobile industry promotes
use of CNG for Public Transport
 Solar Energy Street Lightning by various
corporate

15. Thank You
- YourQueries & Suggestion
are welcome