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 (CSR), also known as
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 , is
a form of corporate self-regulation integrated into a
business model.
 3 .operating in a manner that meets or exceeds the
ethical, legal, commercial and public expectations that
society has of business .
Business for social
responsibility.

 xssentially, CSR is the deliberate inclusion of public

interest into corporate decision-making, and the
honoring of a triple bottom line:  
 
  

 
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 CSR encompasses the x  , !

,
x 
and  
 
 (Philanthropic)
expectations that society has of
organizations at a given point of time
M

  
     

  
   
 x 

x 

x   Required Be profitable. Maximize

sales, minimize costs, etc.
!
Required Obey laws and regulations.

x 
xxpected Do what is right, fair and just.

 
 
 xxpected Be a good corporate citizen.


 
 

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x    
 

 how resources for the production of

goods and services are distributed
within the social system
 xfficient operation to satisfy
economic needs of the society and
generation of surplus for rewarding
the investors and further
development.
!
  
 

 Refers to obeying governmental laws

and regulations
 civil law: Rights & Duties of
individuals and organizations
 criminal law: prohibits specific actions
and imposes fines and/or
imprisonment as punishment for
breaking the law
x 
  
 
 behaviors and activities that are à
àà or
prohibited by organizational members, the
community, and society (not codified into
law)
 standards, norms, or expectations that
reflect the concern of major stakeholders
 For xxample- a company should not resort
to bribing, adulteration, unfair competitive
practices etc.

 
   
 

 Goluntary contributions of business to

the society like involvement in
community development or other
social programmes
CSR towards different sections
 Responsibility to Shareholders
 Responsibility to xmployees
 Responsibility to Consumers
 Responsibility to Community
 Responsibility to Government
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Facts of India in CSR
 India has consistently ranked among the top
three along with Singapore and Hong Kong in a
survey carried out by the Asian Governance
Association
 In another study undertaken by automotive
research company, TNS Automotive, India has
been ranked second in global Corporate Social
Responsibility. Bharat Petroleum and Maruti
Udyog were ranked as the best companies in
India
Contd«
Contd«
 A recent KPMG study among 27 Indian
companies showed that a mere 8% mentioned
their social expenditures in their annual reports,
and only 25% filed CSR reports at all
 According to Times, the Indian corporate
sector spent Rs30,000 crore on social
expenditure during the last year
 Steel Authority of India Ltd (SAIL), the
country's largest steel company, spent Rs100
crore on CSR last year; this was 2% of its
Profit After Tax (PAT)
Contd«
Contd«
 Tata Steel Ltd spends an average of Rs150
crore as part of its annual revenue
expenditure.
 Pharmaceuticals company Jubilant Organosys
Ltd, already runs an Anti-tuberculosis
programme with the government of Uttar
Pradesh
#%p  
 ITC partnered the Indian farmer for close to a century
 Leveraging Information-Technology through its
trailblazing ‰p 
‰ initiative
 Creating livelihoods by helping poor tribal make their
wastelands productive
 investing in rainwater harvesting to bring much-
needed irrigation to parched dry lands
 empowering rural women by helping them evolve into
entrepreneurs
 providing infrastructural support to make schools
exciting for village children.
 There are 6,500 e-Choupals today. ITC Limited plans
to scale up to 20,000 e-Choupals by 2012 covering
100,000 villages in 15 states, servicing 15 million
farmers
 
& 

 The ºp 
x %
 was
established in 1953 by late Mr. K. C. Mahindra with an
objective to promote education
 Its vision is to transform the lives of people in India
through education, financial assistance and
recognition to them, across age groups and across
income strata
 The Trust has provided more than Rs. 7.5 Crore in the
form of grants, scholarships and loans. It promotes
education mainly by the way of scholarships.
 The ÿ  º
project has over 3,300 children under
it. It aims to increase the number of Nanhi Kalis
(children) to 10,000 in the next 2 years, by reaching
out to the underprivileged children especially in rural
areas
Ñ  
 Aptech Limited, a leading education player with a global
presence, has played an extensive and sustained role in
encouraging and fostering education throughout the country
since inception.
 It has, in association with leading NGOs, provided
computers at schools, education to the underprivileged and
conducted training and awareness-camps.
 Aptech students donate part of the proceeds from the sale
of their art work to NGOs
 Aptech fosters tie-ups with leading NGOs throughout the
country, including the Barrackpur-based NGO, Udayan, a
residential school for children of leprosy patients in
Barrackpur, established in 1970.
 The company strongly believes that education is an integral
part of the country¶s social fabric and works towards
supporting basic education and basic computer literacy
amongst the underprivileged children in India
 Ñ$ p
  
 The poor and ignorant of India¶s rural population turn to
nearest towns and cities for healthcare. They face
indifference and exploitation.
 This gave inspiration to AGON for locating
Ñ%ÑºÑ 'Ñ(Ñ x
# Ñ')Ñ p'Ñ#%Ñx
'*#%Ñ.
 Mr. Sohan Lal Pahwa, Avon's Chairman and Principal
Trustee of the hospital, spent a good part of his working
life devoted to philanthropy.
 Reaching out to the needy farther a field, the hospital
holds regular camps in surrounding villages to propagate
scientific approach to healthcare.
 Recently the hospital took the social responsibility concept
a step further and formulated a scheme titled 'Celebrating
Female Child' to enable and inspire positive and enduring
environment for society's all±consuming passion for 'sons
only' to end.
p 

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 Ñ
  (support) is the corporate social
responsibility arm of Satyam Computer Services Limited,
formed to support and strengthen the vulnerable and
underprivileged sections in urban India.
 Registered as Satyam Alambana Trust in 2000,
Alambana aims at transforming the quality of life among
urban population.
 Alambana's services are directed primarily at the
disadvantaged sections in all the cities that Satyam has
offices in.
 Golunteers from Satyam associates and their family
members lead the services and perform the required
tasks.
%p 
 
$ 
 % Ñ
  
 
!
 Ñ was conceived
and set up by Dr. F C Kohli along with Prof. P N Murthy
and Prof. Kesav Nori of Tata Consultancy Services in
May 2000 to address the problem of illiteracy.
 ALP believes illiteracy is a major social concern affecting
one-third of the Indian population comprising old and
young adults.
 To accelerate the rate of learning, it uses a TCS-
designed Computer±Based Functional Literacy Method
(CBFL), an innovative teaching strategy that uses
multimedia software to teach adults to read within 40
learning hours.
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 Balances corporate power with responsibility.

 Discourages government regulation.
 Promotes long-term profits for business.
 Responds to changing stakeholders¶ demands.
 Corrects social problems caused by business.
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 It is the duty of Government and Social

organisation to carry out social activities
 Lowers economic efficiency and profit.
 Imposes unequal costs among competitors.
 Sometimes imposes costs of the social
responsibility on consumers and stakeholders.
 Many companies getting involved because of the
Tax exemption
 It could lead to an increase in the dominance or
influence of business over the society.
 A business may lack required social skills.
 Places responsibility on business rather than
individuals.
  
Ñ 

 A social Audit enables the public as well as the

company to evaluate the social performance of the
company.
 The ³ social audit ± much like the financial audit ±
is an identification and examination of the activities
of the firm in order to assess, evaluate measure
and report their impact on the immediate social
environment.´
 Social Audit is the process of communicating the
social and environmental effects of organisations'
economic actions to particular interest groups
within society and to society at large.
Key Principles of Social Auditing

 Multi Perspective/Polyvocal
 Comprehensive
 Participatory
 Multidirectional
 Regular
 Comparative
 Gerification
 Disclosure
Methods of Social Audit
 Social Process Audit
 Financial Statement Format Audit
 Macro-Micro Social Indicator Audit
 Constituency Group Audit
 Partial Social Audit
 Comprehensive Audit
 Corporate Rating Approach
Thank You