This document discusses corporate social responsibility (CSR) and sustainability reporting. It defines CSR as a self-regulating business model that helps companies be socially and environmentally responsible. The document outlines the main types of CSR which include environmental, ethical, philanthropic, and financial responsibility. It then defines sustainability reporting as communicating a company's economic, environmental, and social impacts and performance. The benefits of sustainability reporting are that it increases understanding of risks and opportunities, emphasizes the link between financial and non-financial performance, and helps avoid failures related to environmental, social, and governance issues.

1. YG
CSR REPORTING AND
SUSTAINABILITY
REPORTING
Subject - Coorporate Laws

2. GROUP MEMBERS
Yashdeep Garg
Manu Kumar Sharma
Samyak singh
Neeraj Pandey

3. What Is Corporate Social
Responsibility (CSR)
Corporate social responsibility (CSR) is a self-
regulating business model that helps a company
be socially accountable to itself, its stakeholders,
and the public. By practicing corporate social
responsibility, also called corporate citizenship,
companies can be conscious of the kind of impact
they are having on all aspects of society, including
economic, social, and environmental.

4. UNDERSTANDING
CORPORATE SOCIAL
RESPONSIBILITY (CSR)
Corporate social responsibility is a broad
concept that can take many forms depending
on the company and industry. Through CSR
programs & volunteer efforts, businesses can
benefit society while boosting their brands.
A c ompany to be soc ially responsible, it needs
to be accountable to itself & its shareholders.
Companies that adopt CSR programs have often
grown their business to the point where they
can give back to society.

5. TYPESOF CSR
Environmental
Responsibility
Ethical
Responsibility
Philanthropic
Responsibility
Financial
Responsibility

6. Environmental
Responsibility
Environmental responsibility is the pillar
of corporate social responsibility rooted
in preserving mother nature. Through
optimal operations and support of
related causes, a company can ensure it
leaves natural resources better than
before its operations. 20
22

7. Ethical Responsibility
Fair treatment across all types of
customers regardless of age,
race, culture, or sexual
orientation.
Expansion of vendor use to utilize
different suppliers of different
races, genders, Veteran statuses,
or economic statuses.
20
22

8. Philanthropic
20
22
Responsibility
Philanthropic responsibility refers to how a
company spends its resources to make the
world a better place. This includes:
Whether a company donates profit to
charities or causes it believes in.
Whether a company only enters into
transactions with suppliers or vendors that
align with the company philanthropically.
Whether a company sponsors fundraising
events or has a presence in the community
for related events.

9. Financial Responsibility
Research and development for new products
that encourage sustainability.
Recruiting different types of talent to ensure a
diverse workforce.
Initiatives that train employees on DEI, social
awareness, or environmental concerns.
Processes that might be more expensive but
yield greater CSR results.

10. Need For CSR
TO Reduce the Social Cost.
To enhance the
performance of employees.
It leads to industrial peace.
It improvr the public image.
Can generate more profit.
It satisfies the
Stakeholders.

11. What is Sustainability
Reporting
sustainability reporting, companies
communicate their performance and impacts
on a wide range of sustainability topics,
spanning environmental, social and
governance parameters. It enables companies
to be more transparent about the risks and
opportunities they face, giving stakeholders
greater insight into performance beyond the
bottom line.

12. Benefits of Sustainability
Reporting:
Increases understanding of risks and
opportunities.
Emphasizes the link between financial and
non-financial performance.
Influences long-term management strategy,
policy and business plans.
Streamlines processes, reducing costs and
improving efficiency.
Helps companies avoid publicized
environmental, social and governance
failures.

13. The value of CSR and sustainability reporting is that it
ensures businesses take cognisance of their impacts on
sustainability matters and allows them to be transparent
about the risks and opportunities they face.
Furthermore, the Global Reporting Initiative (GRI)
describes sustainability reporting as an outline of an
organisation’s environmental, economic and social
impacts produced by its everyday business activities.
WHY ARE CSR AND SUSTAINABILITY
REPORTI
NG I
MPORTANT?

14. Thank you!