CSR Concept of CSR CSR and Corporate Governance CSR related concepts Legal aspect Corporate social responsibility (CSR) is a self-regulating business model that helps a company be socially accountable — to itself, its stakeholders, and the public. Corporate social responsibility (CSR) is a self-regulating business model that helps a company be socially accountable — to itself, its stakeholders, and the public. Balance of Triple Bottom line (Economy, Environment, society)

1. CSR-
CORPORAT SOCIAL
RESPONSIBLITY

2. Agenda
▪Concept of CSR
▪CSR and Corporate
Governance
▪CSR related concepts
▪Legal aspect

3. CSR Meaning
▪ Corporate social responsibility
(CSR) is a self-regulating business
model that helps a company be
socially accountable — to itself, its
stakeholders, and the public.
▪ Corporate social responsibility
(CSR) is a self-regulating business
model that helps a company be
socially accountable — to itself, its
stakeholders, and the public.
▪ Balance of Triple Bottom line
(Economy, Environment, society)

4. History and Evaluation of CSR
-Indian Scenario
CSR & philanthropy
-Indian Legislation
It is a compressive set of rule, regulation,
principle and practice.
-Principles of CSR
MCA-Ministry of Corporate Affairs (MCA),Guidelines in 2011 called
NNG- National Voluntary Guidelines on the Social, Environmental and
Economic
Responsibilities of Business (NVGs).
SDGs -In order to align the NVGs with the Sustainable Development Goals
UNGP- United Nations Guiding Principles
NGRBC-National Guidelines on Responsible Business Conduct
-Responsibility of Adoption
NGRBC -9 PRICIPLE

5. Corporate philanthropy and corporate social responsibility
▪ Corporate philanthropy and corporate social responsibility are
similar concepts that often overlap in practice.
▪ In fact, the relationship between CSR and philanthropy are often
barely distinguishable from each other, as the terms are sometimes
used interchangeably.
▪ Often, philanthropy is integrated into a bigger picture corporate
social responsibility plan.
▪ Both are positive concepts designed to deliver corporate resources
to the community the corporation serves, and the giving may also
be aimed toward specific causes.
▪ The divide between philanthropy and corporate social responsibility
is pretty clear when you take a hard look at the context for each,
and when both are practiced simultaneously by corporations.
▪ The difference between philanthropy and charity is less clear, and
the terms often have greater overlap.

6. NGRBC PRINCIPLES/PILLERS
▪ Principle 1- Business should run with Integrity, ethical, transparent and
accountable
▪ Principle 2- Business should provide goods and Services that’s
sustainable and safe
▪ Principle 3- Business should give value to employees &Value chain
▪ Principle 4- Business should protest the Interest of all stake holder
▪ Principle 5- Business should respect and promote human rights
▪ Principle 6- Business should protect and restore environment
▪ Principle 7- Business should Influence public and regulatory policy
▪ Principle 8- Business should promote growth and equitable
development
▪ Principle 9- Business should care customer values / satisfaction

7. 2030 agenda for sustainable
development 17 SDGS
▪ The Agenda is a
commitment to
eradicate poverty and
achieve sustainable
development by 2030 w
orld-wide, ensuring that
no one is left behind.
▪ The adoption of
the 2030 Agenda was a
landmark achievement,
providing for a shared
global vision
towards sustainable
development for all.

8. 17 SDGS
▪ Goal 1: No poverty
Refugees and displaced persons are left behind economically, when losing their jobs, livelihoods, assets
and land.
Goal 2. Zero Hunger
It is time to rethink how we grow, share and consume our food. Poor food security is also causing
millions of children to be stunted, or too short for the ages, due to severe malnutrition. A profound change of the global
food and agriculture system is needed if we are to nourish the 815 million people who are hungry today and the
additional 2 billion people expected to be undernourished by 2050.
Goal 3. Good health and well being
Ensuring healthy lives and promoting the well-being at all ages is essential to sustainable development.
Many more efforts are needed to fully eradicate a wide range of diseases and address many different persistent and
emerging health issues
Goal 4: Quality Education
Refugees and displaced persons are behind the education curve. Every second refugee is a child
below 18 years.
DRC offers education and support integration in host communities, so that no generation is left behind.
▪ Goal 5: Gender Equality
Displaced women are an especially vulnerable group left behind.They experience greater risks of
physical and sexual assaults, and face discrimination when trying to access a range of basic rights to build
their future on.

9. 17 SDGS
Goal 6 Clean water and sanitation
Clean, accessible water for all is an essential part of the world we want to live in and there is sufficient
fresh water on the planet to achieve this..
To improve sanitation and access to drinking water, there needs to be increased investment.
Goal 7 –Affordable and clean energy
Energy is central to nearly every major challenge and opportunity the world faces today. Be it for jobs,
security, climate change, food production or increasing incomes, access to energy for all is essential. About 3billion
people rely on wood, coal, charcoal or animal waste for cooking and heating
▪ Goal 8: Decent work and Economic growth
Refugees and displaced persons are far behind on the labor marketas the effect of
displacement leaves them with a natural disadvantage compared to the host population.
DRC works to secure equal access to the labor market, and create sustainable, decent jobs for displaced and
host community members.This is done in close collaboration with private sector partners.
Goal 9- Industries , Enovation and Infrastructure
Manufacturing is an important driver of economic development and employment.
Goal 10- Reduce inequalities
To reduce inequality, policies should be universal in principle, paying attention to the needs of disadvantaged and marginalized populations.
Goal 11- Sustainable cities and communities
Half of humanity – 3.5 billion people – lives in cities today and 5 billion people are projected to live in cities by 2030.
95 per cent of urban expansion in the next decades will take place in developing world
883 million people live in slums today and most them are found in Eastern and South-Eastern Asia.

10. 17 SDGSGoal 12- Responsible consumption and Production.
Sustainable consumption and production is about promoting resource and energy efficiency, sustainable infrastructure, and providing access
to basic services, green and decent jobs and a better quality of life for all.
Delivering humanitarian aid in +35 countries requires an efficient and responsive model and engagement with relevant suppliers. In 2019 DRC
will upgrade its supplier management process to promote practices that are increasingly based on sustainability and ethical parameters.
Goal 13: Climate action
DRC will in the coming years enhance its work with climate-induced displacement and conflict. Climate change exacerbates and drives
conflicts leading to more displacement and is expected to increase in scope and complexity towards 2030. Further, priority will be given to
policies on how DRC can go about its day-to-day work in the most climate friendly manner, starting in 2019 with an updated climate policy.
Goal 14- Life Below water
Oceans cover three quarters of the Earth’s surface, contain 97 per cent of the Earth’s water, and represent 99 per cent of the living space on
the planet by volume. Over three billion people depend on marine and coastal biodiversity for their livelihoods.
Goal 15- Life On Land
Forests cover 30.7 per cent of the Earth’s surface. Efforts are being made to manage forests and combat desertification.
Goal 16: Peace, Justice and strong Institutions
Refugees and displaced persons are behind on access to basic human rights. If rule of law, peace and strong institutions were present
everywhere, there would be no displacement. The roots to displacement are violence, conflict, weak institutions and fragile and dysfunctional
societies.
DRC’s work touches upon almost all the SDGs, but there are areas where we would like to improve. Goal 12 and 13 are areas of improvement
while we strategically wish to improve our influence to a greater degree when it comes to goal 5:
Goal 17:Partnership for the Goal
A successful sustainable development agenda requires partnerships between governments, the private sector and civil society.
The public sector will need to set a clear direction.

11. CSR And Corporate Governance
▪ “CorporateGovernance is about promoting corporate fairness,
transparency and accountability”.
▪ ICSI Principles of Corporate Governance
▪ 1. Sustainable development of all stakeholders
Ensure growth of all individuals associated with or effected by the enterprise on sustainable
basis.
▪ 2. Effective management and distribution of wealth
Ensure that enterprise creates maximum wealth and judiciously uses the wealth so created for
providing maximum benefits to all stakeholders and enhancing its wealth creation capabilities to
maintain sustainability.
▪ 3. Discharge of social responsibility
Ensure that enterprise is acceptable to the society in which it is functioning.
▪ 4. Application of best management practices
Ensure excellence in functioning of enterprise and optimum creation of wealth on sustainable basis.
▪ 5. Compliance of law in letter and spirit
Ensure value enhancement for all stakeholders guaranteed by the law for maintaining socio-economic
balance.
▪ 6. Adherence to ethical standards
Ensure integrity, transparency, independence and accountability in dealings with all stakeholder

12. Corporate Governance Pillars
Corporate Governance pillars on transparency
and fairness in action satisfying accountability
and responsibility towards the stakeholders.

13. G20and OECD Principal
of Corporate Governance
▪ Business has not only profit motive but all so social motive
▪ Transiency in business and ethical in business operation
▪ Business are equally responsible for society,
environvement, employee, sustainability
▪ CSR= Corporate Citizenship
▪ Corporate Governance and CSR result good image and
better performance

14. FACTERS INFUENCING CSR
▪ Globalization- HRM, health, safety, environment
protection.
▪ Government and Regulatory bodies (UN,ECD,ILO)
▪ Advance Communication Technology ( Internet,
Artificial intelligence
▪ Investor and consumer Satisfaction and interest-Risk
▪ Corporate Governance pillars on Accountability,
responsibility transparency and fairness
▪ Use of best practice of CSR for reduce business Risk
▪ Increasing awareness of the limits of government
legislative and regulatory

15. Carrols CSR Pyramid
Economic – For survive on a long-
term basis and benefit the society, the
first responsibility of the company is to
gain profits.
Legal –company to obey and adhere
to the laws and regulations related to
the nature of its business, competition,
employment, and health and safety
among others.
Ethical –company to act on the
grounds of ethics and morals in
society and should also go beyond the
narrow requirements of the law and
order.
Philanthropic – It is the responsibility
of the company to give back to
society.

16. TBL:-P P P
▪ The need ofTBL
(a)Increased consumer sensitivity to corporate social
behaviour
(b) Growing demands for transparency from
shareholders/stakeholders
(c) Increased environmental regulation
(d) Legal costs of compliances and defaults
(e) Concerns over global warming
(f) Increased social awareness
(g) Awareness about and willingness for
respecting human rights
(h) Media’s attention to social issues
(i) Growing corporate participation in social upliftment

17. CSR Legal Aspects
▪ Applicable law- Companies act
2013
▪ Relevant Section -135
▪ CSR Rule 2014
▪ Definition CSR- Cover in Rule 2(C)

18. Applicability- 135(1)
▪ Companies having
- Net worth Rs 500 Cr
-Turnover >=Rs 1000Cr
- Net Profit >=Rs 5 Cr
Committee to be formed
>=3 Directors
>=1 Independent Directors
Comply CSR Provisions

19. Function of CSR Committee
▪ Formulate CSR policies
▪ Amount of CSR exp.To be incurred
▪ Monitor CSR policies
All Recommendation to Board
Boards Responsibilities towards CSR
-Approval of CSR POLICIES
-Activities should be incurred in CSR
Policies of companies
-Spend at list 2% ANP every year
-Display of CSR Activities on its Website

20. CSR Activities (Rule 4)- Schedule 7
▪ Eradicating hunger, poverty and malnutrition, promoting health care including preventive health care and
sanitation including contribution to the Swach Bharat Kosh set-up by the CentralGovernment for the promotion of
sanitation and making available safe drinking water.
▪ Promoting education, including special education and employment enhancing vocation skills especially among
children, women, elderly and the differently abled and livelihood enhancement projects.
▪ Promoting gender equality, empowering women, setting up homes and hostels for women and orphans; setting
up old age homes, day care centres and such other facilities for senior citizens and measures for reducing
inequalities faced by socially and economically backward groups.
▪ Ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare,
agroforestry, conservation of natural resources and maintaining quality of soil, air and waterincluding contribution
to the Clean Ganga Fund set-up by the CentralGovernment for rejuvenation of river Ganga.
▪ Protection of national heritage, art and culture including restoration of buildings and sites of historical importance
and works of art; setting up public libraries; promotion and development of traditional art and handicrafts;
▪ Measures for the benefit of armed forces veterans, war widows and their dependents;
▪ Training to promote rural sports, nationally recognised sports, paralympic sports and olympic sports
▪ Contribution to the Prime Minister’s national relief fund or any other fund set up by the central govt. for socio
economic development and relief and welfare of the schedule caste, tribes, other backward classes, minorities and
women;
▪ Contributions or funds provided to technology incubators located within academic institutions which are approved
by the central govt.
▪ Rural development projects
▪ Slum area development.

21. MCA – NVGs (National voluntary Guide)
▪ Business Responsibility - Social
,Environmental & Economical
▪ Large Public Interest-ESG and BRR (By
SEBI)
▪ NGRBC-National Guideline on
Responsible Business Conduct
▪ CPSEs/ DEP Guideline
▪ IRDA-Insurance Regulatory Development
Authority

22. ESG

23. DPE

24. I M POSSIBLE
1
I M POSSIBLE
Bibek Prajapati
(FCMA, CS , MBA, M COM, ).
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