Presented By:

vijay odedra (52) Malay panchal (51) Khushboo patel (61)


“CSR is about how companies manage the business processes to produce an overall positive impact on society.” 2 .

for a firm to pursue long term goals that are good for society .  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 that of the local community and society at large.Corporate social responsibility (CSR):  An obligation.  About how a company manages its business process to produce an overall positive impact on society. 3 . beyond that required by the law and economics.

” World Business Council for Sustainable Development: “Corporate Social Responsibility is 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”.Contd… Millen Baker: “A way companies manage the business processes to produce an overall positive impact on society. 4 .

employees. The organizations voluntarily taking advance steps to improve the quality of life for employees and their families as well as for the local community and society. communities other stakeholders.Concept of CSR CSR(corporate social responsibility) is a concept in which organizations consider the interests of society by taking responsibility for the impact of their activities on customers. shareholders. suppliers. 5 . future generation and on environment.

Models of CSR The socioeconomic model  Trusteeship model  Social entity theory  Pluralistic model  4/2/2012 xidas 6 .

From the perspective of employees. . The spectrum of CSR includes a number of areas as human rights. customers. CSR has evolved to encompass employees. This helps in fostering a healthy environment within the company. climate protection and caring for the environment. preserving employee rights and discouraging discrimination at workplace. safety at work. and sustainable management of natural resources.In India. consumer protection. stakeholders and sustainable development or corporate citizenship. CSR activities include providing health and safety measures.

TVS Electronics was involved in CSR during the Tsunami to provide relief measures to the victims. They have also participated with the government to improve sanitation in a village called Tiruvidenthai. and so. From the perspectives of customers. after 1945.• • For example. CSR activities may include commitment to product quality. Such initiatives will help in improving the conditions of rural people. fair pricing policies. . TATA implemented social welfare provisions for its employees that have since become the legislative norm.

Benefits CSR behaviour can benefit the firm in several Ways:       It aids the attraction and retention of staff It attracts green and ethical investment It attracts ethically conscious customers It can lead to a reduction in costs through recycling It differentiates the firm from its competitor and can be a source of competitive advantage It can lead to increased profitability in the long run 9 .


 It also known as . CSR Reports. sustainability reporting. or non-financial reporting  .Social reporting is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to society at large. social accounting. corporate social reporting. social and environmental accounting.What is Social Reporting Definition:.

Contd… Social Reporting is a tool to provide internal and external stakeholders with a picture of the corporate’s position and activities on economic. environmental.  . social and ethical dimensions  The key drivers for the quality of sustainability reports are Global Reporting Initiative (GRI) guidelines 2006(GRI G3).

Social Reporting in India India has no mandatory environmental or social reporting requirement for public companies  In India There are several local organizations that are promoting this sustainability reporting/ social reporting Example:   The Institute of Chartered Accountants of India (ICAI)  The Confederation of Indian Industry (CII) .

Benefits of Social Reporting     Establishing a meaningful communication with stakeholders which enhances the trust and relationship Attractive investments from investors conscious about Environment. their origin which would facilitate better management . Social & Governance issues Improving your reputation by demonstrating your concern about environmental and social issues. and by fostering transparency and accountability Improving your environmental and social risk management by identification of such risks.


External: individual user who runs the risk. Governmental: faulty design. .  (A) (B) (C) Grounds for Whistle-Blowing: Internal: to make the product safe or change the process.WHISTLE-BLOWING   Whistle-blowing is a tool that is resorted to by an executive or a worker when convinced that an unethical practice is being used in the workplace and brings it to the knowledge of the auditors or CEO as the situation may require with a view to getting it rectified for all good of the organization. In most ethically run organizations. whistle-blowing is encouraged and a well-laid system provided to protect the whistle-blower. defects which will affect the public.

because (a) Complicity in the misconduct (b) Cowardice (c) False sense of loyalty Whistle-Blowing Is Not Only Moral But Also Obligatory.WHISTLE-BLOWING  Whistle-blower is considered a “traitor” or a wrecker of „family‟ by „others‟.. ..

WHISTLE-BLOWING  When is Whistle-Blowing Permitted? When listening to the inner voice: the motives are moral. . 1. 2.the stage of universal ethical principles. When all existing internal procedures have failed to get the moral error corrected. When the employee has reached the last and sixth stage of kohlbergh‟s six stages of moral evolution. 3.

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