General Management

“A CASE STUDY ON THE CORPORATE

SOCIAL RESPONSIBILITY OF THE SELECTED
INDIAN COMPANIES”

Submitted in Partial Fulfillment for the award of

the degree of Master of Management Studies (MMS)
(Under Mumbai University)

Submitted By
Rohit Laxman Kerkar

Finance Specialization

Roll No. 27
Academic Year: 2020-2021

Under the Guidance of

Prof. Meera Hirapurkar

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 University of Mumbai
NCRD’S Sterling Institute of Management Studies
Plot No. 93/93 A, Sector – 19, Nerul (East), Navi Mumbai – 400706

Institute Certificate

This is to certify that Mr. / Ms. Rohit Laxman kerkar, Roll No. 27 is a

bonafide student studying in MMS Program (Semester III, Finance

Specialization) of the University of Mumbai in this institute for the year 2019-21.

As a part of the University curriculum he/she has completed a Summer

Internship Project titled as “A Case Study On The Corporate Social

Responsibility Of The Selected Indian Companies” under our guidance.

Prof. Meera Heerapurkar Dr.Prashant Gundawar

Faculty Guide Director

Place : Nerul, Navi Mumbai

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Date :

ACKNOWLEDGEMENT

A work without the blessing and the guidance of experienced is always half done and

unsatisfactory. The task of completing this project needs knowledge, experience & guidance of

the prominent person as mentioned in the subject line. My abundant and most sincere thanks

goes to the honorable guide for providing me with the necessary facilities to carry out the project

successfully.

I would also like to thank Prof. Meera Hirapurkar, Faculty Guide, for familiarizing me with

the concepts of management, which were of great help to complete this project.

ROHIT LAXMAN KERKAR

MMS (4TH SEM)
Roll No.: 27

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 TABLE OF CONTENTS

Sr. No Topic Page No.

1 Introduction to CSR 6

2 Literature Review 9

3 Objective and Need for the Study 12

4 Research Methodology 14

5 Data Analysis of the CSR Act 15

Provisions
6 Case study- Tata Motors 22

7 Case study- Wipro 36

8 Findings And interpretations 50

9 Conclusion 52

10 Suggestions 53

11 Limitation and Scope of the study 54

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14 Reference 55

LIST OF TABLE

Serial No. Topic Page No.

1. The schedule VII (CSR activates a 8

company should do)
2. Tata Motors CSR financial details 23

3. CSR Annexure of TATA Motors for 23

the year 2018-19
4 Wipro’s CSR financial details 32

LIST OF CHARTS

Serial No. Topic Page No.

1 TATA Motors 5 year highlight 16
2 Tata Motors CSR financial details 23
3 Wipro CSR financial details 32

LIST OF FIGURES

Serial No. Topic Page No.

1 CSR Areas 2
2 CSR Committee 10

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 INTRODUCTION

The term Corporate Social Responsibility came into utilization in the late
1960s after many corporates began utilizing the term partners which was utilized to
depict the corporate proprietor's past investors, which was impacted from the book
Strategic Management: A Stakeholder Approach, 1984 by R. Edward Freeman.
Even though the underlying foundations of CSR lie in humanitarian exercises, (for
example, gifts, good cause, alleviation work, and so on.) of organizations, all
around, yet as of late CSR has developed and now incorporates every related idea,
for example, corporate citizenship, vital magnanimity, altruism, the triple primary
concern, shared worth, corporate maintainability and business duty. The
organizations must work together in a morally, socially and earth mindful way
along these lines profiting the general public all in all and not simply centre around
the advantages for the organization or benefits. An organization can uphold CSR
exercises from various perspectives like giving a piece of benefit as a good cause
or actualizing greener methodology towards working together tasks.
The objective of CSR is to expand an organization's obligation towards its
activities and urge them to positively affect the earth, buyer, networks, partners,
workers and everybody who is straightforwardly or in a roundabout way related.
The organizations can turn out to be socially dependable by adhering to the law
and incorporating social-ecological, moral, shopper and human rights worries into
their business system and tasks, in this manner expanding their bookkeeping
towards their exercises.
India has become perhaps the greatest economy yet has not left the strife of
neediness and undernourishment. This circumstance wins as there is a lopsided
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conveyance of advantages in this way prompting social turmoil. Governments just
as controllers have reacted to this agitation which can be seen by these two
examples, that is, National Voluntary Guidelines for Social, Environmental and
Economic Responsibilities of Business or the NVGs and the CSR proviso inside
the Companies Act, 2013.

Figure no.1: CSR Areas

Corporate social responsibility in India

In India, CSR is referred to from old time as a social obligation or noble cause,
which through various ages is changing its inclination in more extensive angle.
From the source of business, which leads towards abundance riches, social and

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natural issues have profound roots throughout the entire existence of the business.
India had a long custom of corporate magnanimity and modern government
assistance has been put to rehearse since the late 1800s. CSR is perceived as a
significant capacity adding to quicken the procedure of general advancement of a
country. India is the second-most crowded nation on the planet, and home to the
biggest number of individuals needing essential civilities, calls for increasingly
escalated endeavours as a major aspect of such activities in the medicinal services
space of the country. Indian organizations are currently expected to release their
partner duties and cultural commitments, alongside their investor riches
amplification objective. The advancement of CSR in India can be isolated into four
stages. • CSR spurred by noble cause and altruism: It was portrayed by the
tendency of mechanical groups of the nineteenth century, for example, Tata,
Godrej, Modi, Birla and Singhania towards financial just as social contemplations.
• CSR for India's social improvement: The subsequent stage began with the
autonomy

development where the industrialists were impacted by Mahatma Gandhi for

financial advancement of the country. During this stage schools, universities,
preparing focuses and so on. Were set up by different organizations. • CSR under
the worldview of the blended economy: the work and condition laws were
presented in a free India. The CSR exercises were mostly taken by the Public
Sector Undertakings (PSUs). • CSR at the interface among magnanimous and
business draws near: the fourth stage began from 1980 till the present. Indian
began deserting their customary commitment with CSR and coordinated it into a
reasonable business technique. Today, CSR in India has gone past only foundation
and gifts and is drawn nearer in a progressively composed manner. It has become a
vital piece of corporate procedure. Organizations have CSR groups that devise
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explicit arrangements, techniques and objectives for their CSR projects and set
spending plan to help them.
LITERATURE REVIEW

According to the study by Douglas and Emily (2011),0020the business condition

has changed altogether as of late. To get by right now condition, organizations
have been compelled to adjust different procedures, among them being the
incorporation of corporate social obligation (CSR) into their plans of action.

As indicated by the UNIDO, "Corporate social obligation is an administration idea

whereby organizations incorporate social and ecological worries in their business
activities and collaborations with their partners. CSR is commonly comprehended
similar to the route through which an organization accomplishes a parity of
financial, ecological and social objectives (Triple-Bottom-Line Approach), while
simultaneously tending to the desires for investors and partners. Right now is
imperative to draw a qualification between CSR, which can be a vital business the
executive's idea, and a good cause, sponsorships or altruism. Even though the last
can likewise make a significant commitment to destitution decrease, will
straightforwardly upgrade the notoriety of an organization and reinforce its image,
the idea of CSR unmistakably goes past that."

According to the study by Bendell (2005) contends that there is no single

unmistakable meaning of what CSR is, as different associations characterize this
idea in various manners. In any case, the vast majority of these definitions are
firmly related as in they relate CSR with how associations deal with their business
procedure to make a generally positive effect on the general public. In this way,

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CSR is generally characterized as the progressing devotion by associations to act
morally just as to add to monetary improvement, simultaneously upgrading the
personal satisfaction of their workers, their families, and the neighbourhood
network and society altogether. From this definition, it is obvious that CSR is
about how associations identify with the outer and inner condition, throughout
seeking after its business thought processes.

As per the overview done by Kaur (2017), demonstrated that two-third (66%)
individuals are happy to pay more for the administrations and items conveyed by
the organization that is focused on positive social and ecological effect and 58%
said they would pay more for an item on the off chance that it was from an
organization that is known for being progressively natural neighbourly.

As indicated by the contextual investigation, New Rules for CSR done by Rishi
(2014) expressed that organizations have raised inquiries and concerns identified
with the usage, immaterialness and the sort of effect the Clause 135 of the
Companies Act will have on their organizations. For which the MCA has proposed
the organizations should put down a consistency technique and an appropriate
Governance Framework for Corporate Social Responsibility to be completed easily
with no snags.

As per Investopedia.com, Corporate Social Responsibility is an automatic plan of

action that makes an organization all the more socially responsible, that is, to itself,
its partners, and people in general; as by rehearsing Corporate Social
Responsibility organizations become increasingly aware of the sort of effect they
are having on monetary, social, and ecological components of the nation and the
world in general. CSR assists with incorporating the social and natural worries in
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business activities. These organizations are called Corporate Citizens. The
organizations rehearsing CSR direct tasks of the organization is such a way, that
assists with improving the general public and the earth in general instead of
contributing contrarily towards it. CSR assists with boosting the organization
picture as the organization progresses in the direction of the improvement of the
network and the earth. CSR assists with making a more grounded bond between
the representatives and the company; CSR serves to unequivocally associate the
workers and the business with their general surroundings. CSR encourages
organizations to accomplish a harmony between the social, monetary and
ecological goals, called the Triple Bottom Line Approach and a similar time
meeting the desire for the investors and the partners. Triple main concern (TBL)
bookkeeping considers social and ecological execution notwithstanding budgetary
execution. It is an endeavour to adjust private ventures to the objective of feasible
worldwide improvement by furnishing them with working goals which are more
extensive as opposed to simply benefit alone. Regularly organizations that have a
decent developed business and can offer back to the general public take part in
CSR exercises, significantly it is an essential methodology of the bigger
partnerships. This encourages the organization to set a moral standard for their
friends, rivals and the business. The legislatures are taking endeavours towards
expanding the CSR exercises by the littler associations and a similar time keep
them serious

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 OBJECTIVES OF THE STUDY

1. To understand bout the CSR activities of the selected companies and to

understand the provisions under the Indian Companies Act 2013.

2. To understand the benefits of CSR under the Indian Companies Act 2013.

3. To find the challenges faced by the companies to implement the CSR under the
provision of the Indian Companies Act 2013

4. To know how the companies fulfils their responsibility towards its stakeholders
and what activities have initiated and implemented.

NEED FOR THE STUDY

The Government of India has laid down certain provisions by which the companies
in India can perform Corporate Social Responsibility activities which will not only
benefit the companies but also help the Government to improve the society and the
living standards of the people with this increased contribution from corporates.
This will make companies perform operations in a more responsible manner and
thus increase their accountancy towards the community.

The Government of India has implemented a framework for implementation

of Corporate Social Responsibility activities through the provisions in the
Companies Bill, 2012 which has been notified by the Ministry of Corporate Affairs

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on February 27, 2014 offering impact to Section 135 the new Companies Act, 2013
managing CSR and the Companies (Corporate Social Responsibility) Rules, 2014
and have
Yet there are concerns rising from the industry based on the implementation and
execution of the provision and its flexibility within the legitimate boundaries as
well how the interpretation and monitoring will take place. Simultaneously through
contextual analyses, one can comprehend what sort of issues these organizations
confronted and how different organizations could pick up the required information
to not play out similar slip-ups or to stay away from such conditions. Hence, there
is a need to comprehend the arrangements just as rundown the issues and
difficulties that can be confronted with the goal that they can be tended to in a
superior manner.

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RESEARCH METHODOLOGY

Research Design:

Exploratory Research Design

I am using the Exploratory Research Design because it is flexible and used when
the problem is not studied clearly. It is used to explore different ways to fine tune
and improve the final research. Exploratory research design does not aim to
provide the final conclusion to the research questions, but it only intends to explore
the research topic with varying levels of depth. Therefore, I have used it to
understand the provisions regarding Corporate Social Responsibility, the
Companies Act 2013, as well as understand through case study how CSR is being
implemented and followed.

Data Type

Secondary data

Data Collection

The entire data of the study is collected from secondary source. World Wide Web
is a main source for collecting the data for the study. The data’s are collected
mainly from Research papers, Websites.

Sample size

One Indian company and One Abroad company which is working in India.

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DATA ANALYSIS
Data Analysis of the CSR Act Provisions
CSR Provisions in INDIA
Provisions of the Companies Act, 2013
Applicability: Companies meeting the following criteria,
 Net worth of ₹ 500Cr or more

 Net turnover of ₹ 1000 Cr or more

 Net profit of ₹ 5 Cr or more

The organizations meeting all requirements to these criteria need to shape a CSR
council and need to guarantee that in any event 2% of the normal net benefit of the
3 promptly going before money related years is made as a commitment towards
CSR exercises. The net benefit is the benefit before charge according to the books
of records and should just incorporate the benefit emerging from branches in India.

Activities of the company: There is a rundown of exercises that can be performed

under CSR and the organizations may execute these exercises while thinking about
the nearby condition and on the endorsement of the Board.
The schedule VII lists the following activities:

1. Eradicating neediness, craving and lack of healthy sustenance, making safe

drinking water accessible to all and advancing preventive social insurance
and sanitation.
2. Promotion of instruction, including custom curriculum. Improving work
occupation abilities among kids, lady, old and the diversely abled and
making and executing employment improvement ventures.
3. Promoting sexual orientation balance and simultaneously engaging ladies;
setting up homes and inns for ladies and vagrants, setting up mature age
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 homes, day-care places for kids, and such offices for senior residents and
executing and producing
4. Protection of National Heritage, workmanship and culture
5. The benefit of furnished power veterans, war widows
6. Ensuring ecological supportability, environmental equalization, the security
of widely varied vegetation, creature government assistance, agroforestry,
protection of characteristic assets and keeping up of nature of the soil, air
and water
7. Contributions or assets gave to innovation hatcheries situated inside
scholarly establishments which are endorsed by the Central Government
8. Promoting rural games, Paralympic and Olympic games
9. Contribution to the Prime Minister's National Relief Fund or some other
reserve set up by the Central Government for financial improvement and
help and government assistance of the Scheduled Castes, the Scheduled
Tribes, other in reverse classes, minorities and ladies.
10. Rural Development projects

Notwithstanding, in figuring out which CSR exercises ought to be attempted

principally the inclination will be given to neighbourhoods the territories around
where the organization works. CSR Committee: According to the Section 135 of
the Companies Act, 2013 Corporate Social Responsibility Committee of the Board
should comprise of at least three executives, out of which in any event one chief
will be free. A privately-owned business or an unlisted open organization which
are secured under Section 135(1) of the Act, which isn't required to select an
autonomous chief, will have its CSR Committee without a free executive. A
privately-owned business with two executives on Board should shape its CSR
Committee with just two chiefs. The CSR Committee will organize an observing

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component for execution of the CSR tasks or projects or exercises attempted by the
straightforward organization.

Figure no.2: CSR Committee

Administration: An organization can spend for Corporate Social Responsibility

exercises through an enlisted trust or society an organization set up as holding,
auxiliary or partner organization or in any case gave the organization has indicated
the exercises and how they plan to spend the store, the revealing and the checking
instrument. If such an element isn't built up, at that point such an element is
expected to have a setup track record of 3 years for having directed comparable

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exercises. Organizations can mutually direct Corporate Social Responsibility
exercises gave each organization readies their reports on the action spent. An
organization can assemble CSR capacities of its workforce or usage offices
through foundations and the use for these exercises ought not to surpass 5% of the
all-out Corporate Social Responsibility consumption of the organization for that
money related year. Reporting: The budget summary report arranged by the
organization ought to likewise remember the yearly report for the Corporate Social
Responsibility exercises led that for a year by the Board of Directors in the
recommended position CSR Rules setting out bury Alia a concise blueprint of, the
synthesis of the CSR Committee, the CSR approach, the normal net benefit for the
last three budgetary years and the endorsed CSR consumption. On the off chance
that the organization neglects to do the vital use towards Corporate Social
Responsibility, at that point the Board report needs to determine it with the
reasons. The organization is likewise expected to transfer the data of the Corporate
Social Responsibility exercises directed by them on their site.

The Issues and Challenges while actualizing Corporate Social Responsibility

Activities

Prohibitive extension: Schedule VII of the Corporate Social Responsibility rules

indicate the various exercises that can be attempted by the CSR board of trustees.
This confines the organizations to just scarcely any picked zones and in this
manner debilitating them to concentrate on numerous other basic zones. In this
manner, Schedule VII extraordinarily impacts the dynamic of the CSR advisory
group and limits the board to put their assets in the most ideal manner that they
could consider.

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Prohibitive geographic centre: Segment 135(5) states that the organization needs
to offer inclination to the neighbourhood where the organization works for
directing CSR exercises. Although it is an extraordinary thought to assemble solid
network business relationship and yet it goes to be one-sided if the organization
isn't working in specific regions that are in reverse and are needing such a
commitment to inspire them.

Contribution to Prime Minister's National Relief Fund and such different

assets as set up by Government: The Schedule VII of the CSR demonstration
takes into consideration organizations to make commitments towards the Prime
Minister's National Relief Fund or other such subsidies built up by focal or state
government. Be that as it may, according to the accommodation of the Prime
Minister's Office (PMO) to the Central Information Commission, the Prime
Minister's National Relief Fund is certifiably not a legislative body and isn't
responding to any places of the parliament. Accordingly, such gifts can undermine
the genuine pith of CSR arrangement.

CSR Implementing Agency: The CSR arrangement urges organizations to

execute CSR exercises by building up their trust or society or area 8 organizations.
Be that as it may, such improvement issues are mind-boggling and are better
known by neighbourhood networks who have worked in these territories for a
considerable length of time. It would be valuable for such nearby community
social orders and the association to hold hands and work towards the advancement
of the general public

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Foreign Contribution Regulation Act, 2010 FCRA Regulation: according to the
FCRA guideline, any cash got from remote organizations as a CSR commitment to
an Indian Organization will be considered as FCRA cash. Similar principles apply
to gifts from Indian organizations that have 51% of the property by outside
investors. Since there is a great deal of capital development right now, it can get
hard for advancement associations to follow the cash that they as get CSR gifts
from India Organizations which may frequently lead them to FCRA infringement.

Benefits of CSR activities to Indian Companies

Communities provide the licence to operate: Lately companies have realised that
amongst the important stakeholders that give them the licence to operate like the
government, the communities in which they operate also hold the utmost
importance and are the actual licence providers to operate. Because it is the
communities that are affected by the actions or the business operations of the
company. Thus a robust CSR program that meets the aspirations of these
communities not only provides them with the license to operate, but also helps in
filling for ‘trust deficit’. This helps the company to develop and enhance good
relationship with the customers, suppliers and all the other stakeholders.

Attracting and retaining employees: Studies have found that a company that a
company can attract, retain and motivate their employees when they have a greater
commitment towards Corporate Social Responsibility. The involvement of
employees encourages and enable employees to participate in Corporate Social
Responsibility activities are shown to increase employee morale and a sense of
belongingness towards the company.

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Communities as suppliers: Some companies have invested in increasing the
livelihood of the communities by their innovative Corporate Social Responsibility
initiatives. They have incorporated them in their supply chain and this has
benefited the communities to increase their income level and provided the
companies with an additional and secure supply chain. Like the Tata Motors
flagship program - Learn, Earn and Progress (LEAP) for mechanic motor vehicle
training, a year-long program where theoretical learning is supplemented through
'on-the job' exposure at service centers. The Tata Motors' company staff dealers
along with the company’s implementation partners (the Technical Training
Institutes and the partner NGOs) wherein the Dealers provide the training and
contribute two-thirds of monthly stipend of the trainee while Tata Motors
contributes the rest. The implementation partner provides theory training.

Enhancing Corporate reputation: Corporate Social Responsibility helps to boost

the company image, its goodwill and its brand. Thus helping companies to position
themselves as responsible corporate citizens.

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 CASE STUDY
TATA MOTORS

TATA- Trust, Acceptability, Transparency, Accountability

Tata is the prime association of India with business in different areas like steel, car
to buyer merchandise; having more than 80 organizations. Under the initiative of
Ratan Tata, the organization contacted new statures and now incorporates roughly
2 lakh representatives. The association has experienced observable periods of
justification, globalization and innovation, in approaches to arrive at a revealed
$500 billion in incomes by 2020-21, which is equivalent the size of the income of
the worldwide mammoth Wal-Mart. Right around two-third of the value of the
parent firm, Tata Sons Ltd., is held by altruistic trusts enriched by Sir Dorabji Tata
and Sir Ratan Tata, children of Jamsetji Tata, the organizer of the present Tata
realm during the 1860s. Through this trust, Tata Sons Ltd utilizes 8-14 per cent of
the benefit each year for social reason. The gathering burned through 3.37% of its
benefit on Corporate Social Responsibility in the year 2012-13 also, they spent an
extra of 300 crores towards ecological security. Tata Groups has consistently been
strictly satisfying their Corporate Social Responsibility towards society as the
organizer Jamsetji Tata himself trusts in the way that the network isn't only the
partner however in actuality the very explanation behind the presence of any
organization. The gathering has likewise given the nation various science and
research focuses which has fortified the development of the nation.

CSR in TATA Motors

Company profile

TATA Motors is a Part of the USD 100 billion Tata group, Tata Motors Limited a
USD 45 billion organisation, is a leading global automobile manufacturer of cars,

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utility vehicles, buses, trucks and defence vehicles. It is India’s largest and the only
OEM offering extensive range of integrated, smart and e-mobility solutions. With
‘Connecting Aspirations’ at the core of its brand promise, the company’s
innovation efforts are focused to develop pioneering technologies that are
sustainable, provide enhanced purchase experience and deliver consistent quality
of after Sales service to meet the evolving aspirations of the market and the
customers. With its strong commitment towards providing smart, safe and zero
emission transport solutions for personal and mass mobility, Tata Motors has
developed a range of EV products that are specifically designed for our New-Gen,
environment-conscious customers. Tata Motors is further supported by Tata Group
companies, bringing their unique and specialized offerings, to develop
comprehensive solutions and build the future ‘Smart Mobility, Smart City’
ecosystem”
Tata Motors follows the Tata philosophy that the community is not just any other
stakeholder but is in fact the very purpose of its existence. The involvement of
senior leaders is decided at the CSR Committee of Board level based on the
involvement having a potential impact which is worthy of their participation. The
Board develops key policies based on value system that governs the way of
conducting business with all stakeholders and ensures correct interpretations and
implementation of policies.
As an integral part of our commitment to Good Corporate Citizenship, we at
TATA Motors believes in the actively assisting within the improvement of the
standard of lifetime of the people within the communities, giving preference to
local areas around our business operations.
The CSR committee comprises of two Independent Directors and two Whole-time
Directors. The Board in accordance with the Act constituted Corporate Social
Responsibility (CSR) Committee to act as:
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  To Plan and suggest the Board of meeting, a Corporate Social Responsibility
Policy which shall indicate the activities to be undertaken by the company as
stated in the Schedule VII of the Companies act 2013;

 To advocate the amount of expenditure to be incurred on the activities

mentioned within the above point; and

 To observe the Corporate Social Responsibility Policy of the company from

time to time

Senior Leaders believe that inclusive, equitable and holistic development of society
is important for nation building as also for sustainable growth of the organization.
In line with the group’s vision of inclusive development, the company’s
Affirmative Action (AA) Programme is an instrument to bring social equity by
making the Scheduled Caste and Scheduled Tribe communities (with preference to
women, physically challenged, single women etc.) as their focal points across all
the CSR programmes.

5 Years Journey Highlights

 Touched over 2.45 million lives till date

 240% higher achievement than planned.
 They have Invested ₹ 105 crore till date by utilising 80% of planned budget

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Chart no1: TATA Motors 5 year highlight

Aarogya- Health

Tata Motors has concentrated on fighting ailing health in youngsters under five
years old and giving safe drinking water particularly in dry spell inclined innate
villas/residences. Tata Motors empowers a biological system that will support great
wellbeing. These mediations incorporate making mindfulness on wellbeing,
achieving positive attitudinal and social change in networks, fortifying the
institutional conveyance instrument, making open foundation like arrangement of
safe drinking water and better sanitation offices The organization has made a solid
unit of network wellbeing labourers who offer essential assistance at their
doorstep. In Pune, Jamshedpur and Lucknow, the portable clinical van ships the
area all the time and has captured numerous medical problems. Accordingly, the

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number of patients profiting the administrations have decreased after some time.
Aside from giving beneficial eating regimen and enhancements to malnourished
youngsters, endeavours are coordinated to take a shot at preventive estimates like
empowering conduct changes in networks, particularly youthful moms and
guardians through mindfulness meetings, giving antenatal and post-natal
administrations. Added to these medications are the remedial social insurance
administrations wherein the networks are overhauled through analysis,
organization of conventional prescriptions and meetings. Tata Motors has
concentrated on battling lack of healthy sustenance in youngsters under five years
old and giving safe drinking water particularly in dry season inclined ancestral
homes.

 Vidyadhanam- Education

Vidyadhanam, our instruction activity, addresses needs in the whole range of

training, beginning from centre school to higher learning. A focused on approach
by initiating need-based moving grants/money related help for monetarily tested
understudies, and arranging bolster classes for troublesome subjects, esteem based
fundamental abilities, sports and other co-curricular exercises. Advancement has
been a lifestyle for our instructive projects in India and the greater part of the
schools and understudies are entirely agreeable now with innovation, which is
made accessible at their doorsteps. These incorporate portable based learning
applications, IT empowered homerooms, test-based learning and so forth. Aside
from these mediations, learning organizations are bolstered through foundation
support. The help class mediation remember everyday contributions for English,
Maths and Science to class going understudies after or before their school hours.
Connecting holes framework at schools has gone far in improving educational
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execution and injecting trust in youngsters. Our training activities in India have
prompted improvement in pass level of government schools from 55% in 2015 to
80% in the last scholarly year. The normal score of the understudies has expanded
by 5% and 44% of the understudies have made sure about over 60% stamps in their
group X board assessment.
Kaushalya- Employability or skilling
 Tata Motors' Employability (Skill Development) program focusses on
preparing the school dropout jobless youth in three fragments – auto
exchanges, non-auto exchanges and agribusiness and united exercises,
prompting balanced out occupations, miniaturized scale venture
arrangements and expanded yearly salary. As a methodology, Tata Motors'
extent of Employability Programs address the tremendous pool of school
dropout jobless youth. The courses are accessible for adolescents from our
instructive program, the individuals who have a critical need to help their
families or don't wish to proceed with training. Given the restricted chance
to gainfully partake in the proper economy, our ability advancement
program in India "quicken yearnings" of school dropout youth in areas
which give chance to those experienced consistent conventional learning and
preparing (ITI and Diploma).
 Auto Trade: Tata Motors uses its area information vehicle space and has
structured courses (like auto administration professional) which have been
endorsed via Automotive Skill Development Council (ASDC). We influence
our thick system of Industrial Training Institutes for bestowing preparing
and more than 6600 Dealers and Tata Authorized Service Stations (TASS)
for On the Job Training (with the duty of spend).
 Non-Auto Trade: Tata Motors offers a host of professional instructional
classes which have a high market request.
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 Agriculture and Allied Activities: Tata Motors Limited takes into account
the need of networks which fall past the 50-kilometre range from the plant
offices (Jamshedpur, Pune, Palghar and Thane). The accentuation is on
imbuing innovation, better farming practices, business programs, animal
raising and so on..
 Institutional Strengthening: Tata Motors consistently presents and
manages courses for the educators and authority of the preparation
organizations (ITI and Polytechnic Colleges) and NGO accomplices. The
modules go from specialized, useful to delicate aptitudes. The organization
likewise connects the asset hole by offering support through the gift of
hardware, updates and redesigning courses.

 Vasundra- Environment: Tata Motors, under its condition related CSR –

Vasundhara program, puts forth thought attempts to build the green spread
through sapling ranch on one hand and improve natural mindfulness levels
in the network on the other. Tata Motors restricted (TML) has planted
117186 saplings (of indigenous assortments) across areas and guaranteed
their endurance rate is fundamentally high (85%). At scarcely any areas,
these spots have transformed into microhabitats which host changed types of
greenery. Our ecological mindfulness programs mean to sharpen small kids,
and we have had the option to reach to 89,263 people, making these of the
dynamic green activities by corporates in India.

 Amurtdhara- Drinking Water Facility

 Tata Motors, as an initiative of its Amrutdhara program, the company has
been endeavouring to make safe drinking water open across rustic and semi-
urban geologies in India. Water shortage and water disparity are significant

28
concerns influencing India's general improvement. Goodbye Motors and its
CSR – Amrutdhara activity attempts to make spotless and safe drinking
water accessible for all in the nation, particularly in the water focused on
districts in the country territories, mountains or dry season inclined towns.
Sumant Moolgaokar Development Foundation

Sumant Moolgaokar Development Foundation is a TML coasted Foundation

which works solely for giving safe drinking water to water-focused on the
country and semi-urban geologies in India.

The entrance to clean drinking water is fueled through the negligible and
deliberate month to month commitments by representatives, which is
coordinated by an equivalent commitment from Tata Motors. The tasks are
conveyed through substances having area ability and the townspeople
contribute intentionally through work, locally accessible assets where
development work is required and through the gift of land to the network
anyplace relevant.

In 2018-19 saw 73 extra clean drinking water extends under the initiative.
Till date, near 200000 residents from more than 505 water focused on homes
(70% of the individuals who are inborn networks in Pune and Jamshedpur)
have guaranteed and safe drinking water accessible – 30 litres/capita/day
according to WHO rules. This has diminished drudgery of ladies who travel
a normal of 4 kilometres of separation to get water. The enrolment and
participation of young ladies in rustic schools have improved fundamentally.
Likewise, 15 dry spell inclined towns are presently dry spell flexible towns

29
 with access to safe drinking water. They likewise are in the goal of
connecting with Osmanabad region, State of Maharashtra
 Aadhar- Affirmative action
Tata Motors accepts that comprehensive, impartial and all-encompassing
advancement of society is basic for a country working concerning
maintainable development of the association. Booked Caste (SC) and
Scheduled Tribe (ST) comprise 40% offer incomplete recipients and all-out
CSR spending plan of Tata Motors' financial limit spent for recipients.
To promote inclusivity, Tata Motors has institutionalized Tata Affirmative
Action Programme (TAAP) referred to as ‘Aadhar’ that practices positive
discrimination for SC and ST just in case of Employment, Entrepreneurship
and higher coverage in CSR led programmes.
With HR relaxing the age and marks criteria and inspiring a decentralised
recruitment process through Tribal Industrial Training Institutes, the SC/ST
percentage in temporary workforce has jumped from 20% percent in 2007 to
24% now.
We take conscious efforts to increase the business to the SC and ST, and
have developed intensive engagement mechanism to spot and mentor AA
vendors. In FY 2018-19, we extended business worth ₹ 11 crore to active
AA vendors are engaged as ‘service vendors’ with TML and cumulatively,
72% of AA business value is with them.

 Seva- Volunteering
Going beyond investing their personal time through volunteering, senior
leadership has institutionalised a culture by creating a volunteering policy
for the people who are working at Tata Motors Limited. Leadership at TML
has institutionalised a process called ‘Leadership One’ for fast trackers
30
 within the company with an objective to instil sensitivities towards societal
commitments through eight weeks long CSR & Affirmative Action (AA)
stint. Senior leaders from the company have haunted sustained volunteering
programs to deal with social causes and promote development.
The robust volunteering programmes, especially through Pro Engage format,
leverages the managerial competency of employees to strengthen the AA
projects. With over 40 percent of its employees volunteering during a year,
Tata Motors leads the group for such initiatives.

Tata’s motors CSR financial details

 In the year 2014-15

 Average Net Profit of the Company for last three financial years: Loss of
(₹180.40 crores)
 Prescribed CSR Expenditure (2% of -₹180.4 cr): Not applicable in the
case of loss.
 Details of CSR Spend during the financial year: ₹18.62 crores spent
towards various schemes of CSR as prescribed under Section 135 of the Act.
The prescribed CSR expenditure required to be spent in Fiscal 2015 as per
the Act is Nil, in view of net profit of the Company being negative under
section 198 of the Act.
 Total amount to be spent for the Financial Year: Not Applicable

 In the year2015-16
 Average Net Profit of the Company for last three financial years: Loss
of (₹2,034 crores)

31
 Prescribed CSR Expenditure (2% of ₹-2034 cr): Not applicable in the
case of loss.
 Details of CSR Spend during the financial year: ₹20.57 crores was spent
towards various schemes of CSR as prescribed under Section 135 of the Act.
The prescribed CSR expenditure required to be spend in Fiscal 2016 as per
the Act is Nil, in view of net profit of the Company being negative under
Section 198 of the Act.
 Total amount to be spent for the Financial Year: Not Applicable
 In the year 2016-17
 Average Net Profit of the Company for last three financial years: Loss
of (₹2,337 crores)
 Prescribed CSR Expenditure (2% of -₹2337cr.) Not applicable in the
case of loss.
 Details of CSR Spend during the financial year: ₹25.94 crores was spent
towards various schemes of CSR as prescribed under Section 135 of the Act.
The prescribed CSR expenditure required to be spend in Fiscal 2017 as per
the Act is Nil, in view of net profit of the Company being negative
undersection 198 of the Act.
 Details of CSR Spend during the financial year: it’s not applicable as the
3 year profit is negative
 Amount unspent, if any: Not applicable

 In the year 2017-18

 Average Net Profit of the Company for last three financial years: Loss
(₹2,336.56 crores)

32
  Prescribed CSR Expenditure (2% of -₹2336.56cr) : Not applicable in the
case of loss.
 Details of CSR Spend during the financial year: ₹21.44 crores was spent
towards various schemes of CSR as prescribed under Section 135 of the
Act. The prescribed CSR amount for the year 2018 as per the Act was Nil,
in view of net profit of the Company being negative under Section 198 of
the Act.
 Total prescribed CSR amount for the financial year: Not applicable
 Amount unspent, if any: Not applicable

 In the year 2018-19

 Average Net Profit of the Company for last three financial years: Nil:
Loss (₹1496.61 crores)
 Prescribed CSR Expenditure (2% of ₹-1496.61) : Not applicable in the
case of loss.
 Details of CSR Spend during the financial year: ₹22.21 crores was spent
towards various schemes of CSR as prescribed under Section 135 of the Act.
 Prescribed CSR amount for the financial year: Not applicable
 Amount unspent, if any: Not applicable

Table no2: Tata Motors CSR financial details

Tata Motors CSR Financial details (in INR Cr.)

Year 2014-15 2015-16 2016-17 2017-18 2018-19
Prescribe 0 0 0 0 0
d CSR
Actual 18.62 20.57 25.94 21.43 22.4
CSR

33
 Chart no.2: Tata Motors CSR financial details

Table no.3: CSR Annexure of TATA Motors for the financial year 2020-21

S.no CSR Project Sector in Sate in which Project Amount Overhead Total
which projects are Budget (in spend ( in s ( ₹ in amount
project is covered ₹ crores ₹ crores crores) spend ( ₹
covered in crores)
1 Skill Employabilit Karnataka, 5.40 5.39 0.27 5.66
Development y Enhancing Maharashtra,
and vocational Skill Gujarat,
skills in Development Jharkhand,
Automotive Uttar Pradesh,
and Non- Uttarakhand
Automotive
Sector
2 Promoting Promoting Karnataka, 8.54 8.27 0.41 8.68
primary and education Maharashtra,
secondary Gujarat,
education in Jharkhand,
Rural and Uttar Pradesh,
Economically Uttarakhand
Backward

34
 communities.
3 Preventive and Eradicating Maharashtra, 3.22 3.99 0.20 4.9
curative health Hunger, Gujarat,
services in Promoting Jharkhand,
Communities preventive Uttar Pradesh,
healthcare, Uttarakhand
Malnutrition,
Promoting
Preventive
healthcare and
sanitation and
safe drinking
water
4 Ensuring Ensuring Maharashtra, 1.32 1.18 0.06 1.24
environmental environmental Gujarat,
sustainability sustainability Jharkhand,
through Uttar Pradesh,
awareness and Uttarakhand
protection of
natural habitats
5 Rural Development Maharashtra - 1.65 1.51 0.15 1.66
development of rural areas Palghar
6 Drinking water Hygienic Karnataka, 0 0.65 0 0.65
project under drinking water Maharashtra,
SMDF Gujarat,
Jharkhand,
Uttar Pradesh,
Uttarakhand
7 Administrative overheads and capacity building cost 0.20 0.32 0 0.32

8 Total Amount ( in ₹ crores) 20.33 21.31 1.09 22.40

WIPRO
Company profile

35
Wipro (previously, Western India Palm Refined Oil Limited) is an Indian global
organization that gives data innovation, counselling and business process
administrations. It is headquartered in Bangalore, Karnataka, India Wipro Limited
(Wipro), consolidated on December 29, 1945, is a worldwide data innovation (IT),
counselling and business process specialist organization. It works through two
portions: IT Services and IT Products. The Company's IT Services business gives a
scope of IT and IT-empowered administrations. IT Products portion gives a scope
of outsider IT items, which permits it to offer IT framework mix administrations.
IT service
The Company is a supplier of IT administrations to endeavours over the globe. The
IT Services section comprises of IT Service contributions to its clients sorted out
by industry verticals, which incorporate Banking, Financial Services and Insurance
(BFSI), Healthcare and Life Sciences (HLS), Retail, Consumer Goods, Transport
and Government (RCTG), Energy, Natural Resources and Utilities (ENU),
Manufacturing and High-Tech (MFG), and Global Media and Telecom (GMT).
The Company gives a scope of administrations, which incorporate advanced
methodology warning, client-driven plan, innovation counselling, IT counselling,
custom application structure, improvement, re-building and upkeep, frameworks
joining, bundle execution, worldwide foundation administrations, business process
administrations, cloud, versatility and investigation administrations, innovative
work and equipment and programming structure. It conveys start to finish benefits
over the Oracle item range, including E-Business Suite, Oracle Cloud Applications
and Engineered Systems. It’s Connected Enterprise Services incorporate Digital
Customer Experience Management (DCxM) and Encore (NextGen Commerce
Solution). The Company offers incorporated business arrangements that range
across big business applications and advanced change to security and testing. Its

36
application administrations contributions incorporate Oracle Application Services,
SAP Application Services, Connected Enterprise Services, Cloud Application
Services, Enterprise Architecture, Enterprise Security Solutions and Testing
Services. The Service Transformation Group is instrumental in assessing market
slants and recognizing and brooding different innovations. Its Global Infrastructure
Services (GIS) is a start to finish IT framework and the executive’s specialist co-
op, which incorporate Business Advisory, Cloud Migration, Data Centre
Transformation, Workplace Transformation, Networks, Managed Services to
System Integration. Its Analytics incorporates the range of contributions, which
spread the Data-Information-Insight Supply Chain, including computerized
reasoning, AI, progressed examination, information and data the board, and
enormous information stages. The Company's Business Process Services (BPS)
incorporate Enterprise Transformation, Base))), NextGen Customer Experience
(NGCE), Robotics Process Automation (RPA) and Business-Process-as-a-service
(BPass)
IT Products
To offer IT framework coordination arrangements, the Company utilizes a blend of
equipment items (counting servers, registering, capacity, organizing, and security),
related programming items (counting databases and working frameworks) and
combination administrations. The Company's scope of outsider IT Products is
contained Enterprise Platforms, Networking Solutions, Software Products, Data
Storage, Contact Centre Infrastructure, Enterprise Security, IT Optimization
Technologies, Video Solutions and End-User Computing arrangements. It gives its
contributions to endeavours in different businesses, fundamentally in the India and
Middle East markets, including government, protection, IT and IT-empowered
administrations, media communications, producing, utilities, instruction and

37
money related administrations areas. The Company is an affiliate of outsider
venture items through its immediate deals power
CSR in Wipro
At Wipro, we expect that it is critical to interact with the social and ecological
challenges that face humanity. It is our conviction that the engagement with social
issues must be deep, meaningful and formed on the bedrock of future commitment;
for that’s the only way by which real change can happen in the world. This is often
reflective of the very fact that such an approach serves both, enlightened business
interest and social good. We run our social programs on a robust foundation of
ethical principles, good governance and sound management. This includes, among
other things, holding ourselves up to public scrutiny through a framework of
transparent, rigorous reporting.
Wipro’s CSR Policy
Wipro’s engagement with social and ecological issues goes back a long period of
time. The central tenets of our approach are the stress on strong, meaningful work
on systemic social issues. Our CSR policy articulated below therefore reflects
these principles and methods that have informed our long history of corporate
citizenship and social responsibility over the years. (The Annexure to the present
policy provides more details on our CSR initiatives)
1. At Wipro, they think that the primary and the foremost responsibility of a
company is to run its business ethically and in compliance with the law in letter
and spirit. Our framework of ethical business starts with a group of foundational
values as embodied in Spirit of Wipro and comprises, at the least, the subsequent
three principles:
a. Unyielding integrity in every aspect of business
b. Treating people everywhere fairly and with respect – at the workplace as
also as in communities outside and
38
 c. Demonstrating ecological sensitivity in thought and action.
2. Our approach to social responsibility and sustainability rests on three important
pillars
a. The Strategic: We elect domains and issues to interact there upon force
multipliers for social change and sustainable development. Social responsibility is
as much about being a sustainable organization as it is about external initiatives.
Therefore, some of our areas of engagement lie at the convergence of business
goals and social purpose.
b. The Systemic: Within the chosen domains, we choose to engage on systemic
issues that require deep, meaningful and challenging work. Given the nature of
social change, this implies commitment over the long term, typically for several
decades because genuine change does take that long to occur. c. The Deliberative:
Our emphasis on depth and on long term commitment implies a deliberative
approach that precludes spreading ourselves thin or engaging in ‘cheque book
philanthropy’. By implication, this also means that we are wary of expanding and
growing our social programs as ends in themselves. We will continue to adhere to
this approach going forward.
3. Governance and Management: The Board Governance, Nomination and
Compensation Committee is the apex body that oversees our CSR policy and
programs. The committee comprises of following independent directors:
A. Mr William Arthur Owens – Chairman
B. Mr M K Sharma - Member
C. Mrs Ireena Vittal - Member
An officer of the company at the senior most level reports to the Board CSR
committee.
The goals and objectives along with the budgets of the CSR group is discussed and
signed off at the beginning of every year with the board CSR committee and the
39
Chairman. This happens as part of the annual strategic and operating plan
processes of the organization. The CSR leadership team allocates the budgets in
line with the defined priorities and goals. It follows a system of quarterly reporting
to the Chairman and the board CSR committee.
Comprehensive, transparent reporting on sustainability and CSR is a cornerstone of
good governance. Wipro has had a strong track record on this count with our
annual sustainability report based on the global GRI framework having been rated
at the highest level continuously. We will continue to publish our disclosures on
the GRI framework as it is a widely accepted international standard. Since FY
2016, we have been publishing an Integrated Report on multiple capitals as part of
the Annual Report. In addition, we will report on our CSR programs to the
Ministry of Corporate Affairs as required under Section 135 of the Companies Act
2013.
4. Implementation: The implementation of the CSR programs happens through
multiple channels – Wipro Foundation, a separate trust set up in April 2017, Wipro
Cares, the trust for employee contribution and in some cases, directly through
functions and groups within Wipro Ltd e.g. Biodiversity projects for our campuses
is executed directly by the Operations group of Wipro Ltd. Decisions in this regard
are based on what is most appropriate and are taken by the CSR leadership of the
company.
Our implementation approach is to primarily work through partners with
established track records in the respective domains. A small team of dedicated
sustainability and CSR resources oversee and monitor the execution of the
projects. The majority of our projects are long-term multi-year programs.

CSR Activities of Wipro

40
 Domains of engagement: Wipro’s social and sustainability initiatives centre
on Education, Ecology, and Community Care. The driving principles of
these programs are summarized below.
o Education: Engaging in deep and meaningful systemic work in the
area of school and college education. In parallel, our focus is on
access to education for socially disadvantaged sections, with distinct
attention on children with disability
o Community and Urban Ecology: Engaging with the community on
issues of Ecological Sustainability. Given the predominantly urban
nature of Wipro’s operations, significant focus is on issues of urban
ecology
o Primary Health Care: Providing primary health care services for
disadvantaged communities who are proximate to our areas of
business operations
o Business Sustainability: Reducing and minimizing the environmental
footprint of our operations and enhancing the biodiversity quotient of
our facilities o Diversity: Encouraging and enhancing diversity at the
workplace and outside on gender, nationality and persons with
disability
o Art and Culture and the urban public space: The role of the arts
and culture in creating and fostering important human values of social
integrity, inclusion, democracy and empathy is well established. One
important way of doing this is by creating and preserving public
spaces in our cities. The concept of ‘public space’ here refers to not
just physical spaces like public parks or lakes but intellectual and
social spaces that are inclusive in spirit. Engaging with urban public

41
 spaces is l therefore an additional area of focus for us, that we have
added as part of our CSR charter from the year 2018 onwards
 Over the years, these programs have evolved in scale, scope and maturity as
captured in the highlights below
 Our work in education is driven by the belief that education is a key enabler
of social change and a better society. We believe in a social vision of
democracy where each citizen is not only capable in an individual sense but
also sees the ethic of equity, the essentiality of diversity, the ethos of justice,
and is thus driven by social sensitivity.
o School Education in India: We work on systemic issues in school
education in India through a network of partner organizations. Over
the past 18 years, we have supported 116 organizations through 181
projects and initiatives, in improvement of school education. In
addition to reaching out directly to schools and teachers, these
organizations have contributed to systemic improvements at multiple
levels, including state and central government level educational
reforms.
Additional to working on systemic issues in school education, we also
work on access to educational opportunities for underprivileged
children. E.g. children of migrant labourers working in construction
sites in a city. Nearly 40000 children benefit from our 24 education
projects in eight states.
 Education for children with disability: There has been inadequate focus
on education for children with disability, especially those from
disadvantaged Board CSR Charter and Policy for Restricted Circulation 5
backgrounds. Started in 2014, this initiative has supported 17 organizations

42
 and helped enable educational access to close to 2200 children with special
needs.
 Sustainability Education: Started in 2011, our program, “Wipro Earthian”,
brings together two of our key concerns: education and sustainability. This
national level program has directly engaged more than 12500 schools and
colleges, 6500 educators and 30000 students since inception. Through this
program we also host a national sustainability quiz program for colleges, a
unique internship program and academic partnerships with IIM-Bengaluru,
IIM-Ahmedabad, Xavier University - Bhubaneshwar, CEPT-Ahmedabad,
IIT-Mumbai and ICT-Mumbai on developing and integrating sustainability
curricula.
 School Education outside of India: Wipro-Science Education Fellowship
program contributes to improvement of Science and Math education in
schools primarily serving disadvantaged communities in the US and the UK.
The program is currently active in California, Florida, Boston, Missouri,
New Jersey, New York and Texas, in the US; and in Sheffield and London,
in the UK.
 Engineering Education: Developing up-to-date and workplace relevant
engineering and technology skills is critical for a country like India where
the IT Services industry contributes nearly 8% of the GDP. Our efforts in
this direction go back several years and address two important dimensions:
(a) Skills development for students that is based on a comprehensive
framework of post-graduate level education (WASE/WISTA) and
(b) Capacity building among the faculty of engineering colleges
(Mission10X)
The Wipro Academy of Software Excellence (WASE) program that helps
Science graduates to study for a Master’s degree in Software Engineering
43
 (M.Tech). Run in partnership with the Birla Institute of Technology &
Science (BITS), Pilani, India, this unique program blends rigorous academic
exposure with practical professional learning at the workplace. We run a
similar program called WISTA in collaboration with Vellore Institute of
Technology (VIT) for science graduates without a mathematics background.
Mission10X, our countrywide program seeks to improve engineering
education in India through faculty capacity development and curricular
improvement.
 Primary Health Care: We work on delivery of good quality health care
services to underprivileged communities around our locations and in remote
underserved areas. Our work in primary health care from 6 projects across
four states touches the lives of more than seventy thousand people. Apart
from providing regular health services, the emphasis is also to build the
capacity of the communities in terms of higher awareness and developing a
higher degree of self-reliance to handle their own primary health care needs.
 Disaster Rehabilitation: We focus on long term rehabilitation of the
affected communities after a natural disaster. The nature of engagement
varies depending on the individual context of the geography, culture and
larger socio-economic realities of the region. In the past, we have helped
rebuild the lives of people affected by Karnataka Floods, Bihar Floods,
Odisha Floods, the Japan Tsunami, Hurricane Sandy Board CSR Charter and
Policy for Restricted Circulation 6 and Philippines Cyclone. Currently
through four projects we are helping rebuild the lives of people affected by
floods in Uttarakhand, Tamil Nadu and Kerala.
 Business Sustainability: Our work on Wipro’s business sustainability,
based on the Triple Bottom-line framework, focuses on a range of ecological
and workplace initiatives, the principal ones of which centre around Energy
44
 and Carbon, Water, Waste, Biodiversity, Supply Chain Responsibility,
People Diversity on the aspects of Gender, Disability and Nationality,
Employee health, wellness and safety, Employee empowerment through
continuous learning, advocacy forums and a framework of comprehensive
public reporting
 Our CSR charter going forward will be to further strengthen the domains
that we are already engaged in as enumerated above. We may also choose to
add to and modify our domains of engagement in future as appropriate. Our
network of partners has been instrumental in the effectiveness of our
programs and we will continue to leverage and develop the partnership
model to the extent that is required.
 Working with communities everywhere: Wipro has a presence in more than
57 countries around the world; of our workforce of more than 170,000
employees, 12% comprise nationalities other than Indian. We think that it is
crucial to engage with proximate communities wherever we have significant
presence, e.g. the US, UK, Philippines. In line with this, we will continue to
expand and strengthen our community programs in all the geographies
where we have significant presence. This is a reaffirmation of our belief that
at its core, CSR and sustainability must transcend boundaries, whether
organizational or national.
It is important to point out here, especially in the context of rural
communities, that seeing the larger integrated picture is important when
executing programs in individual domains. Issues of healthcare, education,
access to energy, water and sanitation and livelihoods are often closely inter-
linked. If executed well, the outcomes in individual domains can impact the
larger canvas of community development. For example, the work that we do
for long term rehabilitation after natural disasters helps strengthen the
45
 resilience of the affected communities in different ways e.g. intervention in
livelihoods, access to education.
Urban communities on the other hand are diverse and represent a wide range
of interest groups. Given that we are primarily an urban-centric organization,
it is important that we involve and contribute to the urban space we inhabit.
Aligned with our core values
of respect for the individual and being global and responsible, our emphasis
is on helping our cities to be cultural spaces that nurture a vibrant
intellectual, democratic and inclusive spirit
Over the past several years, we have established a strong foundational framework
for social and environmental initiatives, both within the organization as well as
outside. Our endeavour will be to continuously and dynamically build on this and
steer it in the right directions. The coming together of business, government and
civil society to address society’s biggest challenges holds great promise – it is an
idea whose time has come. To this, we will bring our distinctive vision,
commitment and energy to the fullest.
CSR Financial report of Wipro
Details of the CSR Spent during the financial year:
a) Total amount to be spent for the financial year: ₹1,761 million
b) Amount unspent: Not Applicable
c) The areas where the CSR money was spent during the financial year is
detailed below.
This report shows the amount they planned to spend for CSR and how much
they actually spend

46
Table no.4: Wipro’s CSR financial details
Wipro CSR Financial details (in INR Cr.)
Year 2014-15 2015-16 2016-17 2017-18 2018-19
Prescribed CSR 128.3 156 176.4 183.3 176
Actual CSR 132.7 159.8 186.3 186 185.3

Chart no.3: Wipro CSR financial details

47
 WIPRO CSR FINANCIAL DETAILS (IN INR CR.)
Prescribed CSR

S. No CSR Sector in Place in Budget Actual Cumulat Cumulat Amount

Projects which which For the amount ive ive spend by the
project is projects are CSR spend expendit expendit implementing
done undertaken activity on the ure up to ure up agency
project previous to
reportin reportin
g period g period
1 Health Health Karnataka, 8.00 7.63 27.49 35.12 7.63
service care Maharashtra
, Nagaland,
Delhi NCR
2 Education Education Karnataka, 20.00 21.51 94.07 21.51
for under for under Maharashtra
privileged privileged , Telangana,
West
Bengal,
New Delhi,
Nagaland,
Arunachal
Pradesh
Systematic Education Gujarat), 80.00 80.24 301.45 381.69 80.24
reforms in system Maharashtra
the reforms , UP, West
education Bengal,
systems Haryana,
Andaman
and Nicobar
Islands,
Karnataka,
Jharkhand,
Madhya
Pradesh,
Bhubaneshw
ar and others
Initiatives Education Delhi, 18.00 18.83 91.01 109.84 18.83
in For Telangana,
Education Disable Rajasthan,
of disable Children Maharashtra
children , Tamil
Nadu,
Karnataka
Initiative in Sustainabi 51 districts 30.00 34.46 103.19 137.65 34.46
sustainabili lity in 29 states
ty education and 3 union
education territories of
in schools India
and

48
 colleges
across
India
Program of Higher Karnataka 990.00 1075.82 4060.13 5135.95 1075.82
higher education
education for
in building
engineerin skills
g and
technology
Initiatives Engineeri Pan India 1.00 1.05 16.67 17.71 1.05
in ng
improving education
education
in higher
college
across
India
3 Environme Water Karnataka, 3.00 2.74 22.35 25.09 2.74
ntal Maharashtra
sustainabili
ty

Biodiversi Karnataka, 3.00 3.68 26.51 30.19 3.68

ty Maharashtra
Energy Karnataka 605.00 511.00 1831.10 2342.10 511.00

FINDINGS AND INTREPRETATIONS

49
 As business is an integral part of the social system it has to care for varied
needs of the society Business which is resourceful has a special
responsibility to the society.
 From the above case studies, we can understand that no company is being
able to entirely contribute to the society, they both lack somewhere or the
other. But it is good to find that the companies are utilizing their funds
properly.
 Comparing both companies, Tata motors is more active in the CSR
activities. They tried to achieve their presence in every area of social
activity starting from customers to the each stakeholder of the company.
Even though they were facing loss for the 3 years, they tried to fulfill their
CSR activities.
 TATA Motors:
1. Tata was successful in helping many people in the last five years.
Around 2.4 million people and have achieved 240% higher in CSR
than they have planned.
2. They were able to support lives in the area of health, education, job
placements, environment sustainability, availability of drinking water
etc. this shows that the company is giving their maximum support in
every area.
3. They have invested ₹19 crores in 2014 and it increased to ₹22.4
crores in 2019. They have totally invested ₹110 crores in their CSR
activities.
 Wipro
o Wipro spend more money in the CSR Activities.

50
 o They focus on health service, education, environmental sustainability,
rural development etc.
o They spend a total of ₹.850 crores for their CSR activities

 Both the companies are helping lives and supporting them. Even though they
all lack in some areas but they tried their maximum to fulfil the liability
towards the society
.

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 CONCLUSION

CSR isn't bound to any race, culture or religion. This demonstration assists with
urging the organizations to offer back to the network that encourages them to reach
that position. It isn't only the duty of the Government to improve the way of life of
the individuals in a country. Organizations taking an interest and taking such
activities encourage them to gain reliability from clients as well as from their
representatives as they invest wholeheartedly to work with an association that is
concentrating on the organization's government assistance as well as in the
government assistance of the general public. Organizations have understood the
significance of advancing CSR exercises as it causes them to support their
generosity and notoriety and builds the business seriousness. Each organization
needs to develop when contrasted with its rivals thus CSR has been a prime
concentration to have any kind of effect in the general public. The Indian
Corporate segment is likewise attempting to present CSR in little and medium
ventures (SME's) segment to build the range in remote territories.
CSR is, presently, thought to be a crucial piece of the vital business of
organizations. CSR is a method for leading business, which makes corporate
substances socially mindful residents, unmistakably adding to the social great. To
be sure, the brand names depend on quality, value advertisement uniqueness yet on
how, aggregately they cooperate with organizations' workforce, network and
condition prompting reasonable advancement. The Companies Act, 2013 has
become a legitimate acknowledgement to this crucial idea and this would help
further the reason and ideally inspire associations to attempt CSR proactively by
giving a couple of greater clearness on institutionalizing and tending to issues as
examined. even-handed social and monetary improvement.

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 SUGGESTION

 More activities can be added in the Corporate Social Responsibility Act,

Schedule VII. These areas can include interventions to create jobs, making
healthcare services accessible and affordable for the poor.
 Prime Minister’s National Relief Fund should be excluded from the list of
funds eligible for CSR donations or the donations to such funds should be
restricted to only 20-25% of the total CSR fund for that financial year to
such a fund.
 The companies can channelize more fund through the local development
organizations so that such organizations can better implement the CSR
activities.
 Companies should invest in activities that aim to bring long term socio-
economic changes and development rather than implementing activities that
only fulfil the short term needs.
 The companies should make policies taking into consideration the various
CSR activities that they conduct and how these activities are contributing so
that they can measure how well are they performing and what can be done
better.
 TATA has always had a good reputation due to its genuine interest in CSR
but lately they are found to be more focused on making profit than assuring
CSR norms are fulfilled. Therefore, they should rethink and re-route
themselves to uphold their brand.

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 LIMITATION

 Only two companies were analyzed for their CSR activities through the case
studies.
 There was no study on primary data.
 Tata’s prescribed budget for CSR is not available so it was not able to find
out whether they have utilized the funds properly

SCOPE OF THE STUDY

 The study was conducted taking into consideration on the Indian Corporate
Social Responsibility Act but could be extended to the CSR Act of other
countries as well taking more case studies into consideration.
 Primary data study can be done to understand how sustainable and
development oriented are the projects undertaken by the companies.

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 REFERENCE

https://www.tatamotors.com/programs/
https://www.meti.go.jp/english/policy/economy/corporate_accounting/pdf/121114
_11.pdf
https://csrbox.org/India_Company_Tata-Motors-Ltd-Maharashtra_41
https://www.wipro.com/
https://csrbox.org/India_Company_Wipro-Ltd-Karnataka_33
https://www.tatamotors.com/wp-content/uploads/2019/07/05155543/TML-IR-AR-
2018-19.pdf
https://www.wipro.com/content/dam/nexus/en/investor/annual-reports/2018-
2019/annual-report-for-fy-2018-19.pdf
https://www.wipro.com/content/dam/nexus/en/investor/corporate-
governance/policies-and-guidelines/ethical-guidelines/12773-policy-on-corporate-
social-responsibility.pdf
https://www.tatamotors.com/corporate-social-responsibility/

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