Block 2

MEDS-053
CSR IMPLEMENTATION
Indira Gandhi National Open University
School of Extension and Development Studies
Block
2
IMPLEMENTATION PARTNERSHIP
UNIT 1
Components of Implementing Agency 59
UNIT 2
Inter-Agency Relationship 73
UNIT 3
Role of CBOs and NGOs in Driving CSR 87
Initiatives
UNIT 4
Actioning the Theory 103
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BLOCK 2 IMPLEMENTATION PARTNERSHIP
Block 2: Implementation Partnership consists of four units.
Unit 1: Components of Implementing Agency discusses how to strategize
CSR. It also discusses the roles of the implementing agency like designing
a project and formalizing CSR activities, scaling the deliverables with time,
monitoring the progress and realigning implementation strategy and impact
assessment.
Unit 2: Inter-Agency Relationship discusses about the need for inter agency
relationship, stakeholder identification, socio-cultural ethos, workstyles and
values, attaining synergies and inter agency dynamics.
Unit 3: Role of CBOs and NGOs in driving CSR Initiatives discusses the
evolution of role of NGOs in CSR practice, Corporate NGO partnership,
identifying the right NGO, rating scales for NGOs. It also discusses the
importance of being a well rated NGO and gives some successful case
studies of an NGO Corporate partnership in CSR.
Unit 4: Actioning the Theory discusses about the relevance of actioning
theory into practice. It also discusses about identification of problem and
idea development, stages of implementation, integrating practice with
community as well as company interest. Finally, it gives examples of
successful CSR practices in India.
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UNIT 1 COMPONENTS OF IMPLEMENTING
AGENCY
Structure
1.1 Introduction
1.2 Defining and Strategizing CSR
1.3 Implementing Agency: Roles and Requisites
1.4 Let Us Sum Up
1.5 Keywords
1.6 Bibliography and Selected Readings
1.7 Check Your Progress – Possible Answers
1.1 INTRODUCTION
In the previous block, you learnt about the fundamental aspects to keep
in mind while selecting an implementation agency to execute corporate
social responsibility (CSR) projects in line with the corporate values and
CSR mandate. How does one ensure that the implementing agency executes
the projects on ground keeping in mind all the legal, economic and social
stipulations? The answer to this question lies in determining the essential
components of an implementing agency which help design projects that are
responsive to issues on the ground, are impactful and sustainable.
After studying this unit, you should be able to:
●● Describe the important facets of aligning project focus and
implementation with the company’s CSR policy while ensuring larger
social good
●● Discuss the role an implementing agency needs to play in
implementation of CSR projects
●● Set short term and long-term goals for a project
●● Explain the concepts of programme assessment at various levels to
maximize project impact and support scale up.
1.2 DEFINING AND STRATEGIZING CSR

India is the first country to make a CSR law binding for companies falling
under the applicability criteria (Mody, 2018) to invest for larger social good.
The modalities of how companies are required to adhere to the legal provisions
are detailed and described in the Companies Act, 2013 with specific CSR
rules. CSR is expected to be a strategic response of a company to prevalent
and pressing social issues than a mere act of philanthropy. Select areas are
identified as national priorities by the government and CSR is expected to
align with these to accelerate the sought transformation. The United Nations
Global Compact Network report (2017) outlines how among the top 100
national stock exchange listed companies based on their market capital have
CSR initiatives increasingly aligned with the national priorities such as skill
development, hygiene, health and safe drinking water. Parallel to this trend,
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Implementation Partnership what is most evident is the influx of non government organizations (NGOs)
and other social sector players in the strategization and implementation of
CSR. Setting priorities, aligning activities in line with the corporate product/
service offerings while simultaneously responding to the national and global
development agendas are aspects that NGOs are beginning to specialize in.
In the backdrop, rampant mushrooming of NGOs to absorb the volume of
funds directed towards social development is evident. Therefore, in view
of this development, it becomes imperative that agencies conceptualizing
and implementing CSR activities for companies are well equipped and
capacitated to ensure that there is effective return on social investment and
maximum impact at the grassroots.
1.2.1 Models of implementing CSR
In the Indian context, CSR approach has been largely the ‘link to business’
approach which helps companies integrate CSR as a part of their business
strategy and create a win-win situation at all ends. The Companies Act of
2013 prescribes various ways of managing and implementing CSR (Udhas
and Venkateshwaran, 2013):
a) The company can set up a not-for-profit organization in the form of
trust, society or non profit company to facilitate implementation of
its CSR activities. However, the contributing company shall specify
projects/programs to be undertaken by such an organization and the
company shall establish a monitoring mechanism to ensure that the
allocation to such organization is spent for intended purpose only.
b) A company may implement its CSR programs through not-for-profit
organizations that are not set up by the company itself.
c) CSR spends may be included as part of company’s prescribed CSR
spend only if such organizations have an established track record of
at least 3 years in carrying on activities in related areas.
d) Companies may also collaborate or pool resources with other
companies to undertake CSR activities.
e) Companies can also implement the CSR activities directly with in-
house resources
f) Only CSR activities undertaken in India would be considered as
eligible CSR activities.
g) CSR activities may generally be conducted as projects or programmes
(either new or on-going), however, excluding activities undertaken in
pursuance of the normal course of business of a company.
h) CSR projects/programmes may also focus on integrating business
models with social and environmental priorities and processes in
order to create shared value.
i) CSR activities shall not include activities exclusively for the benefit
of employees and their family members.
j) CSR spend may contribute towards Central and State Government
funds for socio-economic development and relief.
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Activity 1 Components of Implementing
Agency
Visit the website of one big company in India and explore how it has
implementing CSR activities, how it decided on the current model and
what is the impact of its activities on ground.
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Over time, companies have come up with various ways of managing and
implementing CSR activities. FICCI in the year 2016 conducted a survey
to get some insight on how companies are executing activities in adherence
to the provisions of CSR law and how they are integrating CSR reporting
into their mainstream business practices. The survey tried to gauge the
involvement of management in CSR implementation, the strategy adopted
by companies, how the companies are identifying and implementing
the projects but also the broad trend in budgeting for CSR activities.
A majority of the respondents who belonged to companies from various
sectors, participating in the survey indicated ethical considerations as the
primary motivation factor behind adoption of CSR activities. Companies
are increasingly looking at integrating their businesses with the community
to create shared value. About 49% respondents in the study stated creation
of shared value as a motivation factor followed by social good compliance.
Dovetailing a company’s business interest with larger social good
through CSR practice looks possible but is largely dependent on how it is
approached. Several models of CSR practice have emerged over time and
it will be good to understand the nature and type of such models before
delving into the essential tenets of an implementing agency. The FICCI
survey yielded that about 40% companies implement projects through their
company foundation, another 36% said they do so directly. About 65%
respondents indicated that they partner with the government or another
corporate for execution of projects. Another research conducted by Bala
(2015) of the top 500 Indian companies reveals that companies use multiple
methods to implement CSR. Around 69.1% companies implement CSR
through a separate CSR project management vertical. 52.5% implement
through partner NGOs, 35.8% mention establishing a trust or a foundation
to implement CSR, 27.2% collaborate with other companies and 15.4%
fund the government initiatives to implement CSR. The study also awards
ranks on the most preferred method which yields that implementing CSR
through partner NGOs is the second most preferred method.
The ongoing industry trend is that a company typically, through its
CSR policy decides the CSR focus and mandate. Thereafter, it is the
implementing agency, which in most cases is an NGO that proposes projects
and corresponding implementation strategy. Thus, the role of implementing
agencies in CSR practice is of insurmountable importance given what gets
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Implementation Partnership done on ground is entirely dependent on grounded planning and effective
implementation.
Check your Progress - 1
Notes: a) Write your answers in about 50 words.
b) Check your answer with possible answers given at the end of
the unit.
1. What are the various ways of implementing CSR projects as described
in the Companies Act of 2013?
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2. What according to you is the most feasible way of implementing CSR
projects and why?
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1.3 IMPLEMENTING AGENCY: ROLES AND

REQUISITES
The roles and requisites of an implementing agency are critical to ensure
effective and impactful CSR practice. Beyond drafting a CSR policy and
deciding the domains on which a company is willing to invest its CSR
money, it is the implementing agency that is required to formalise the CSR
activities and implementation plan, set realizable short term and long term
goals and assess impact at critical points to ensure the goals are being
met. The following sections discuss these components of an implementing
agency in greater detail.
1.3.1 Designing a Project
The foremost responsibility of an implementing agency is to design a
project that is feasible, impactful and sustainable. At the same time, given it
is a CSR project, the objectives need to be simultaneously aligned with the
CSR policy of the company and its broader mandates. An effective project
design should have the following essential components:
a) The contextual setting in which the project will be implemented with
clearly spelt out roles of all identified development actors
b) An elaborate assessment of the key needs of the targeted beneficiaries
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c) Clearly set out project goals, baselines and end lines. This includes the Components of Implementing
identification of output, outcome and impact targets and measuring Agency
indicators and theory of change.
d) Project milestones for mapping progress on the project
e) Budget along with basis for estimation
f) Monitoring
Once the broad goals of the project are set, activities for each goal need
to be formalised. This is a critical step as the contextual relevance of the
activities thus proposed needs to be ascertained. Alongside, the outputs and
outcomes of each activity need to be spelt out for two purposes namely, for
the purpose of assessing progress and measuring impact and second for the
purpose of scale up.
Figure 1.1: The critical steps in implementation partnership
1.3.2 Formalizing CSR Activities

Most companies try and focus on the core of their activities which forms the
heart of their business. They aim to be transparent and try to demonstrate their
social commitment as they believe that this would lead to good community
involvement (Netherlands Enterprise Agency, March, 2016). As described
in this statement, while the companies decide the core of their CSR practice,
it is the implementing agency that has a critical role in designing projects
that are corresponding to the stated priorities. Simultaneously, the agency
also has to align the project with the legal prescriptions outlined in the
Companies Act. The convergence is necessary to not only ensure adherence
to the legal provisions but also to create ‘shared value’ as was outlined in the
previous section. Formalization of CSR activities therefore happens at two
levels, viz., macro and micro.
At the macro level, the agency is supposed to identify or design projects
under the broad domains that are responsive to the national priorities. As
you may have read in the previous units, Schedule VII of the Companies
Act, 2013 lists key focus areas in which companies can undertake CSR
activities. Besides this list, one of the most important strategies identified
is to choose and design projects that are in accordance with the national
priorities, existing initiatives of the government, Millennium Development
Goals (MDGs) and Sustainable Development Goals (SDGs). A survey of
150 companies conducted by FICCI in the year 2016 yields that about 95%
companies claim that their CSR projects are aligned with the Government’s
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Implementation Partnership development initiatives and the top three initiatives that the companies have
aligned their activities include Swachh Bharat Mission, Skill India and
National Health Mission. The analysis indicates that approximately 74%
of companies are running projects to improve quality of education. Around
34% of companies included in the research are found to be running their
own schools. In the healthcare domain, organizing health camps to offer
curative services and raising awareness on health issues is the most common
activity being implemented by nearly 74% of the companies included in
the research. Providing infrastructural and equipment support is another
common activity in the healthcare domain being undertaken by around 68%
of the companies. Green initiatives garner most effort with 74% companies
undertaking initiatives to improve the environment and approximately
64% taking measures to conserve water. In rural development, 68% of all
researched companies have been working toward betterment of rural areas
by providing infrastructure support as well as improving health services. It
is this alignment with the national development priorities which forms the
prime responsibility of the implementing agency while deciding the project
focus.
At the micro level, the implementing agency plays the role of ensuring
that the project activities thus designed are responsive to the local
development needs. After the broad focus area is decided by the agency,
it is necessary to gauge what activities under the domain will fit the socio
cultural and economic ethos of the geographical locale decided for project
implementation. Some of the top strategies that implementation agencies
can adopt to identify projects include:
a) Participatory Rural Appraisal: this technique can be helpful in
engaging with communities where the projects are sought to be
implemented. Participatory rural appraisal entails understanding the
communities through their lens and is helpful in building a rapport
with community members.
b) Needs Assessment Survey: in order to strategize and formalize
activities on the ground that can have the desired impact, it is necessary
to understand whether the needs of the local communities where the
project will be implemented align with the project activities. A needs
assessment survey will provide insight into the current needs of the
communities which can be used as the basis for designing specific
activities.
c) Stakeholder Engagement: effective engagement with the communities
where the projects are to be implemented is essential to ensure
community ownership leading to long term sustainability. In the case
of development, community members are the key stakeholders. While
formalizing the CSR activities, it is necessary that the implementing
agency works in close collaboration with local community leaders
and key people who are respected in the village such that larger
ownership of the community can be ensured.
d) Mapping Other Ongoing Activities: before starting a CSR project
in a location, it is essential to map other ongoing development
works. while formalizing activities, the implementing agency has
to ensure that there is no duplication arising out of the new project
being introduced. Mapping the existing development work will help
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obtain an idea about what is already being done such that the new Components of Implementing
investment does not go waste. This also helps ensure maximum return Agency
on investment.
While formalising CSR activities, it is imperative for an implementing
agency to undertake both macro and micro approach such that the projects
thus planned are contextually relevant, socially acceptable and impactful.
1.3.3 Theory of Change
After formalizing CSR activities, it is necessary that the implementing
agency creates a theory of change for the project. Theory of change is a
method used to explain how a given intervention or a set of interventions
will lead to a certain change. It is a method of backward mapping such that
the short term, intermediate and long term goals can be set up which are
linked resulting in a ‘pathway of change’. The theory of change helps in the
following six ways while formalising activities and designing the project at
large:
a) Identifying long term goals
b) Backward mapping helping to estimate the essential requisites to
achieve the intended goals
c) Identifying basic assumptions about the context in which the project
will operate
d) Identifying interventions that the initiative will perform to create the
intended change
e) Developing indicators to measure the outcomes to assess the
performance of the initiative
f) Writing a narrative to explain the logic of the initiative.
(Source: Center for Theory of Change)
Theory of Change is an effective tool in setting realistic goals for a project
and mapping progress at every milestone. It is also an effective tool to
manage partnership between a company and the implementation agency
undertaking the CSR project for the company. A standard theory of change
serves as a useful tool for all stakeholders involved in the project who
have standardised expectations from what the project will achieve. Thus,
it is necessary that the theory of change is developed in a consultative
manner such that the expectations and understanding of all stakeholders
is included. It should be realistic and backed with existing evidence such
that the expectations set are grounded and achievable. Theory of Change is
a dynamic tool that has the scope to weave in improvements as the project
progresses.
Let us now understand how a Theory of Change is constructed. The
essential components include inputs, outputs, outcome and impact (M&E
Blog, 2013).
a) Input: inputs are things we use to implement a project. These can be
human resources, monetary resources. Inputs are the starting point in
a project.
b) Activities: activities are actions associated with delivering project
goals. These are actions that are intended to result in change.
c) Output: the first level results associated with the project are outputs.
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Implementation Partnership d) Outcome: the second level of results associated with the project are
outcomes. These are the midterm consequences of project activities
being implemented on ground.
e) Impact: the third level of results associated with the project are
impacts. These are long term consequences of the project and may
not be visible soon after the project concludes.
An implementing agency, while formalising activities has to consider these
modalities to ensure that the pathways of change are ascertained before
the implementation begins on ground. Post formalisation of activities, it is
necessary to chalk out the outputs, outcomes and impacts which need to be
linked to the broad goals of the project. Once the Theory of Change is fixed
for a project, the outputs can be used or referred to as the short term goals
of the project. Likewise, the outcomes are synonymous with midterm goals
and impact is the long term goal. Figure 1.2 outlines an example of a theory
of change outlined for an education and life skills program for you to have
a more elaborate understanding of how it is constructed.
Activity 2
Select an intervention that you feel passionate about. Attempt to write a
Theory of Change for that intervention in line with the example stated here.
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Figure 1.2: Example of a Theory of Change
Check Your Progress - 2

the unit.
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1. What are the critical steps that an implementing agency needs to adopt Components of Implementing
for an implementation partnership? Agency
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2. How can the implementing agency formalise CSR activities?
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3. What is Theory of Change and what are its key components?
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1.3.4 Scaling Deliverables with Time
Once the Theory of Change is defined for all project activities, it is necessary
to scale the activities according to the time and resources available for a
project. The implementing agency needs to project the scope, extent and
magnitude of deliverables keeping these considerations in mind. For the
purpose of scaling deliverables with time, it is imperative to keep the
following factors in mind:
a) Budgetary allocations: as described previously, a comprehensive
project design contains a budget estimation for the project. The budget
is an important constituent that needs to be considered for planning
implementation of activities.
b) Timelines: every project has definitive timelines in which the
implementation has to be initiated and completed. These timelines are
worked around every activity that is being planned to be undertaken
during the project. Timelines are also important to estimate the
number, nature and type of resources that need to be put in to achieve
the goals on time.
c) Personnel power: the number of personnel trained to be a part of the
project are important for scaling deliverables within the stipulated
time frame in the project. This goes hand in hand with the budgetary
allocations and therefore, needs to be organised in that light.
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Implementation Partnership d) Risk management: there are several risks that are encountered while
implementing a project on the ground. These risks need to be projected
ahead of time such that resources in terms of budget and time can be
adjusted for the deliverables to be achieved timely.
For effective program management, an implementing agency is required
to define each project deliverable outlining each of the factors mentioned
above. Simultaneously, monitoring of project progress is an essential step
to ensure that the project is being executed as planned and if there is a need
to realign the implementation strategy or the activities to ensure that the
project goals are met.
1.3.5
Monitoring Project Progress and Realigning Implementation
Strategy
Monitoring project progress helps in effective project and risk management.
It helps in future decision making while the project is being implemented
on ground. Important aspects that a monitoring study looks at are inputs,
outputs and outcomes outlined before the project initiation. It estimates
the result of activities in line with the outputs and outcomes to understand
the performance of the project. Ideally, a monitoring study should be
able to outline what works and what doesn’t such that project activities,
the implementation strategy and the resource allocation can be reworked
to ensure that the intended goals are met. The two critical questions an
implementing agency needs to constantly ask and seek answers through the
course of project implementation are:
1. “Are we taking actions we said we would take?
2. Are we making progress on achieving the results we said we wanted
to achieve?” (UNDP, 2009).
Answers to these questions are extremely important to ensure that the
project is on track. For the purpose of conducting an impact evaluation
later, data from monitoring studies is useful. For an implementing agency,
using the results based management approach, that is, combining planning,
monitoring and evaluation together is important to achieve intended goals
and demonstrable impact (UNEG, 2007).
1.3.6 Project Impact Assessment
Once the project implementation is complete, an important function of the
implementing agency is to also conduct an impact assessment. Measuring
impact of a development project however cannot be conducted soon after
the project activities have been concluded in the region. As discussed
previously, impact is the long-term goal of the project which may take a
while to manifest and become evident. Therefore, an impact assessment has
to be undertaken much after the project is complete. Ideally, to eliminate
the element of bias, impact assessment should be conducted by a team
independent of the team that implemented the project. There are several tools
and frameworks available to assess impact of development programmes.
However, the following principles should be used as guidelines while
planning an impact measurement study:
a) Based on the size, scope and scale of the project, decide on the impact
measurement method to be applied
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b) The team who will be conducting the impact assessment should Components of Implementing
be separate from the team who implemented the project. The team Agency
should also have a thorough knowledge about the project, its intended
outcomes and the broad project goals.
c) The team needs to be trained on the survey tools, methodologies such
that the information being sought is collected appropriately.
d) The impact assessment has to be with reference to the baseline and
intended impact based on predefined measurable indicators as a
change will be there even without an activity.
As per the Chairman of PwC India, CSR initiatives should not be measured
by the money spent or by the percentage of work being done. The focus
must be on the programme’s effectiveness, the quality and the change it
promotes as well as its ability to accomplish the mission through on the
ground partnerships. When undertaking CSR projects, companies must do a
start-to-end analysis of what is the benefit they will deliver to their targeted
communities and not execute it just to tick a box (Manku, 2016).
An impact assessment study is useful in gauging the scope of sustainability
of a project. This can be helpful in informing the design of future projects.
Besides routine impact assessment surveys, there are several standardised
tools that companies and implementing agencies can use to understand the
impact their projects are making. Some of these are outlined in Box 1.1.
Box 1.1: The SROI Network
The SROI Network is a framework based on social generally accepted
accounting principles that can be used to manage and understand the
social, economic and environmental outcomes created by an organisation
or a person. SROI helps in understanding, managing and communicating
the social value that a particular task creates in a clear and consistent way
with consumers, beneficiaries and funders. It also helps in managing risks
and identifying opportunities. It flags potential improvements. Forecasting
the value a company intends to create using SROI, it is easier to identify
the areas where changes are required and a comparison of performance
against forecasts can help create additional value.
The LBG Model
The LBG measurement model can help assess the real value and impact
of a company’s investment in the communities, both for the business and
the society. This model helps companies to understand the total amount of
cash, time and in-kind investment that has been made in a community and
enables them to understand the geographical spread of their community
support and the kind of themes supported such as education, health and
arts and culture. This model can help track the manner in which their
programme has been able to make a difference in the communities.
Source: pwc.in, 2013
Impact asssessment is useful in guiding the future of an implementation

partnership. The results are indicative of whether the project was able to
promote beneficiary ownership and was responsive to national development
priorities, whether it was inclusive and led to upliftment or betterment in
the quality of life of people in general and the marginalised sections in
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Implementation Partnership particular and led to sustainable capacity building of targeted beneficiaries
to ensure that the project left a lasting impact.
the unit.
1. How is monitoring different from an evaluation?
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2. Why is impact assessment important?
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1.4 LET US SUM UP

An implementation partnership to implement a CSR project can be successful
if the implementing agency responsible for executing the project follows
a methodical approach. The essential components of an implementing
agency include formalizing CSR activities, establishing the theory of
change for all activities which helps outline the short term, intermediate
and long term goals for the project, scaling project deliverables with time,
monitoring project progress and realigning the strategy and activities to
achieve project goals. These components when executed in order can yield
maximum impact on ground and lead to sustainable development. Critical
aspects of an implementing agency are a consultative approach, effective
stakeholder engagement, transparency and a methodical approach to project
implementation. These can help fructify an implementation partnership.
1.5 KEYWORDS
Sustainable Development Goals: Global goals adopted by United Nations
Member States in 2015 to tackle global development problems like poverty
by the year 2030.
Needs Assessment: A method of capturing what are the gaps between the
existing situation and the desired situation.
Participatory Rural Appraisal: An approach adopted by NGOs in general
to incorporate the knowledge and opinions of rural people in the planning
of development projects.
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Theory of Change: A method used to explain how a given intervention or Components of Implementing
a set of interventions will lead to a certain change. Agency
Impact Assessment: Evidence based approach to understand the impact of

a development project on various dimensions.
1.6 BIBLIOGRAPHY AND SELECTED READINGS

Bala, M. (2015). A Comparative Study of Methods of CSR Implementation
in Indian Context. International Journal of Management. Volume 6, Issue 1,
January (2015), pp. 05-18.
Center for Theory of Change. (2019). How Does Theory of Change Work?
Retrieved on May 20, 2019 from https://www.theoryofchange.org/what-is-
theory-of-change/how-does-theory-of-change-work/
E & Y. (2013). Corporate Social Responsibility in India. Retrieved
from https://www.ey.com/Publication/vwLUAssets/EY-Government-
and-Public-Sector-Corporate-Social-Responsibility-in-India/$File/EY-
Corporate-Social-Responsibility-in-India.pdf
FICCI. (2016). Corporate Social Responsibility Survey. Retrieved from
http://ficci.in/Sedocument/20361/csr_survey_ficci.pdf
M&E Blog. (2013). Difference between Inputs, Activities, Outputs,
Outcomes and Impact. Retrieved on August 20, 2019 from https://impact-
evaluation.net/2013/06/10/difference-between-inputs-activities-outputs-
outcomes-and-impact/
Manku. (2016). CSR plan must focus on effectiveness, quality:
Deepak Kapoor. Livemint. https://www.livemint.com/Companies/
wdEHrifp1Or5Ll7a2DsSyH/CSR-plan-must-focus-on-effectiveness-
quality-Deepak-Kapoor.html
Mody. (2018). Modalities in CSR. Western India Regional Council of The
Institute of Chartered Accountants of India. Retrieved from https://wirc-
icai.org/material/CSR-Presentation-22dec18.pdf
Netherlands Enterprise Agency. (2016). Corporate Social Responsibility in
India. Retrieved from Factsheet-CSR-India.pdf
PwC.in (2013). Handbook on Corporate Social Responsibility in India.
Retrieved on September 10, 2019 from https://www.pwc.in/assets/pdfs/
publications/2013/handbook-on-corporate-social-responsibility-in-india.
pdf
Udhas, P. & Venkateshwaran, S. (2013). Companies Act 2013: New
Rules of the Game, KPMG, Retrieved from http://www.kpmg.com/IN/en/
Documents/KPMG_Companies_Act_2013.pdf
UN Global Compact Network India. (2017). Sustainable Development
Goals: Leveraging CSR to achieve SDGs. Retrieved from https://assets.
kpmg/content/dam/kpmg/in/pdf/2017/12/SDG_New_Final_Web.pdf
UNDP (2019). Handbook on Planning, Monitoring and Evaluating for
Development Results. Retrieved on September 30, 2019 from http://web.
undp.org/evaluation/handbook/documents/english/pme-handbook.pdf
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Implementation Partnership UNEG (2007). The Role of Evaluation in Results-based Management.
Retrieved on October 10, 2019 from http://www.unevaluation.org/
papersandpubs/documentdetail.jsp?doc_id=87.
1.7 CHECK YOUR PROGRESS - POSSIBLE ANSWERS

Answer 1: There are several ways in which a company can implement
CSR. The company can set up a not for profit organization to implement
CSR project. it can also implement through a NGO, collaborate with other
companies to pool resources and implement.
Answer 2: According to a survey of 500 companies, partnering with NGO
to implement CSR activities is the second most preferred method.
Answer 1: An implementing agency needs to formalise CSR activities, set
the theory of change, scale deliverables with time, monitor project progress
to realign implementation strategy and activities to achieve the intended
project goals.
Answer 2: There are two levels at which project activities are formalised.
At the macro level, the agency can identify or design projects under the
broad domains that are responsive to national priorities. These can be in line
with the domains identified under Schedule VII of the Companies Act and
the sustainable development goals. At the micro level, the implementing
agency plays the role of ensuring that the project activities thus designed
are responsive to the local development needs. These can be done through
using participatory rural appraisal techniques, needs assessment analysis,
stakeholder engagement and mapping other ongoing development projects
in the region.
Answer 3: Theory of Change is a method used to explain how a given
intervention or a set of interventions will lead to a certain change. It is a
method of backward mapping such that the short term, intermediate and
long-term goals can be set up which are linked resulting in a ‘pathway of
change’. Its main components include inputs, activities, outputs, outcomes
and impact.
Answer 1: Monitoring is typically conducted while the project is still
underway and is done with the objective of understanding whether the project
is on track or it requires re-strategization or rework on the activities. Impact
evaluation is conducted much after the project has concluded on ground
and is done with the objective of understanding whether the project was
able to make a sustainable change among the intended beneficaries or not.
Answer 2: Impact asssessment is useful in guiding the future of an
implementation partnership. The results are indicative of whether the project
was able to promote beneficiary ownership and was responsive to national
development priorities, whether it was inclusive and led to upliftment or
betterment in the quality of life of people in general and the marginalised
sections in particular and led to sustainable capacity building of targeted
beneficiaries to ensure that the project left a lasting impact.
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UNIT 2 INTER-AGENCY RELATIONSHIP
Structure
2.1 Introduction
2.2 Need for Inter-Agency Relationships
2.3 Stakeholder Identification
2.4 Socio-Cultural Ethos
2.5 Work Styles and Values
2.6 Attaining Synergy
2.7 Inter-Agency Dynamics
2.8 Let Us Sum Up
2.9 Keywords
2.1 INTRODUCTION
In the last unit, you learnt about the essential components that an
implementing agency should constitute in order to ensure that the projects
thus designed are realistic, impactful and sustainable. In implementing a
CSR project, it is necessary that expectations of all stakeholders resonate
such that outcomes and impact of the project are clearly defined and
implementation is carried out accordingly. Differing expectations can lead
to conflict at various stages of the project from planning to implementation
and can cause wastage of invested resources and potential damage to the
intended beneficiaries. Therefore, it is imperative that an implementing
agency, when getting into an implementation partnership identifies all the
modalities involved to ensure a lasting and fruitful association. What are
these modalities? How should one attain synergy with everyone involved
in the process? The answer to these questions lies in understanding the
constituents of inter-agency relationships.
After studying this unit, you should be able to:
●● Identify the various stakeholders involved in an implementation
partnership related to a CSR project
●● Discuss how the socio-cultural ethos of the agencies and the
geographical locale of an intervention influences relationships and
execution of projects
●● Describe facets of inter-agency relationships that are essential for
effective and smooth planning and execution of a CSR project
●● Explain the dimensions to be kept in mind to ensure synergy between
a funding agency and an implementing agency.
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Implementation Partnership
2.2 NEED FOR INTER-AGENCY RELATIONSHIPS
An organization must possess advanced organizational learning capabilities
and innovation to learn and innovate on a sustainable basis. These are
critically important attributes for building sustainable business models for
sustained competitive advantage in future. CSR initiatives are implemented
by companies, usually in partnership with non governmental organizations
(NGOs) who are experienced in working with the local communities and are
knowledgeable in tackling social issues specific to the area. From responsive
activities to sustainable initiatives, corporations have demonstrated their
ability to make a significant difference in the society and improve the overall
quality of life.
Since companies want to invest in domains of their expertise, the concept of
CSR has become broader based to look at society as a stakeholder. Relevant
rules, regulations and laws are being considered in various countries. Every
country is slowly picking up CSR as a compulsory business practice.
Different kinds of companies approach CSR differently. Manufacturing
companies mainly want to serve the communities around their factories.
They recognize that manufacturing is inherently disruptive and have to
focus on improving conditions in villages around their factories. Most
seek non profit partners working with communities around their plants to
execute CSR activities. Service-oriented companies might prefer to support
non profits running programmes near their offices so that their employees
can get involved. Non profits that understand the needs and necessities
of companies can develop partnerships accordingly. Most companies are
interested in specific and quantifiable outputs because it is in those terms
that companies understand their impact. Corporates tend to bring their
skills such as project management, technical skills, and output orientation
to their CSR work (Venkateswaran, 2017). Many companies do not have
the bandwidth such as number of staff members, consultants, experts for
supervision to undertake consistent CSR implementation. These companies
not only need to spend on CSR, but also on CSR training for their employees
and add to the work force dedicated to CSR capability. NGOs in India
pitch a streamlined, customized solution to these corporations. For NGOs,
corporates are not only a source of consistent funding but also access to
strategic resources (Save the Children, 2016).
Many CSR initiatives are executed by companies in partnership with
NGOs who possess knowledge and experience of local conditions (Gupta,
2014). SAP India, in partnership with Hope Foundation, has been working
throughout India on initiatives for short and long-term rehabilitation
of the tsunami victims. In a joint initiative, they started the SAP Labs
Center of HOPE in Bangalore which provides food, clothing, shelter,
medical care and education for street children. Though CSR is supposed
to be a voluntary initiative, the onus of ethical and transparent CSR falls
on companies. Corporations can apply their expertise, strategic thinking
abilities, work force, money and material resources to facilitate extensive
social change. Organizations like Bharat Petroleum Corporation Limited,
Maruti Suzuki India Limited, and Hindustan Unilever Limited, focus on
holistic development in the villages they have adopted. Their projects aim
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to provide better medical and sanitation facilities, build schools and houses, Inter-Agency Relationship
and help villagers become self-reliant by building their vocational and
business capabilities. GlaxoSmithKline Pharmaceuticals’ CSR programmes
primarily focus on health and healthy living. They work in tribal villages
where they provide medical check-ups and treatment, health camps and
health awareness programmes. They also provide financial support,
medicines and equipment to non profit organizations who work towards
improving health and education in underserved communities.
On the part of NGOs, lack of capacities of local and regional NGOs results
in a dearth of trained staff and resources that could help in the execution of
CSR. This compromises efforts to scale CSR initiatives which consequently
limits the scope of a company’s CSR initiatives. Lack of transparency is one
of the key issues in the execution of CSR. There is a perception that partner
NGOs or local implementation agencies neither share adequate information
nor make efforts to disclose information on their programs and utilization
of funds. This perceived and real lack of transparency has a negative impact
on the process of trust building between companies and local communities,
which is a key to the success of any CSR initiative. Another large challenge
faced in the execution of CSR is a lack of consensus among local agencies
regarding CSR project needs and priorities. This lack of consensus often
results in duplication of activities by corporates in their intervention
regions. The consequential result is unhealthy competition among local
implementing agencies, which goes against the need for collaborative
approach on important issues. This factor also limits an organization from
undertaking any assessment of their initiatives.
Thus, the need to understand and streamline inter agency relationships is
critical to ensure that the larger intended objective of CSR is realized leading
to sustainable development nationwide. The first step in this regard will be
to map all the stakeholders involved in an implementation partnership.
2.3 STAKEHOLDER IDENTIFICATION

The key to a successful CSR project that is impactful, sustainable and
replicable lies in mapping, involving and managing the key stakeholders.
Earlier, CSR was largely perceived as a tick box activity by companies.
However, in recent times, it is increasingly being seen as a medium to create
shared value for the company and its brand image. Thus, companies are
taking greater interest in investing into CSR and also generating impact that
simultaneously facilitates their social image building. Creating this shared
value is possible only when the key stakeholders in the process of CSR are
identified and their roles defined. A critical driver of CSR practice comes
from corporate leaders. Corporations are organizations governed and led
by individuals and anchored in the societies in which they conduct their
businesses. Corporate social responsibility schemes reflect the human side
of corporations and their leaders’ personal commitments to contribute to the
community and society. Some corporate leaders feel a compulsion to serve
their community or society in the course of their business practice, while
others sponsor CSR programs to express and support their employees’
community values. Additionally, business leaders are well aware of the need
to gain goodwill and society’s permission to operate within the communities
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Implementation Partnership where they conduct their business. Civil society organizations (CSOs) and
NGOs are key stakeholders in CSR practice and often act as a compelling
force pushing corporations to attend to the social and environmental impacts
of their business operations (Rangan, Chase and Karim, 2012). Hence, some
of the motivators for CSR are reactive, in response to community concerns.
Given that CSR projects are meant for the communities that are underserved
or lag on key development indices, communities also are identified as key
drivers guiding the CSR focus. Simultaneously, any CSR project is expected
to align with the government schemes and policies already in place such
that there is complementarity and efficient usage of available resources.
Therefore, government emerges as another important stakeholder. Besides
these critical stakeholders, the entire value chain of a company comprising
of its shareholders, suppliers, consumers also play an important role as a
company decides to be socially responsive and responsible.
Corporations, NGOs, CSOs, government and communities are key
stakeholders in CSR. With corporations being legally bound to undertake
CSR, the onus to plan and execute a good CSR project lies on them. The
reality however remains that the government, NGOs and communities are
equally important stakeholders in the process. CSR practice is to essentially
be witnessed as an inter-agency process where two or more agencies work
in coordination towards the same objective and using the same approach
to address a common concern. The corporation provides strategic insight
into programme designing narrowing down on the domains it wants to
focus upon. The NGO or implementing agency proposes a development
programme with interventions that are designed based on the strategic focus
from the corporation and the corresponding needs of the communities for
whom the project is being designed. This is done through roping in the
community members at the design phase to instill a sense of ownership.
Communities play a critical role in articulating the needs correctly such that
programmes can create impact. They are critical role players in ensuring
that the project impact sustains beyond its implementation duration. An
important predecessor to the success of any CSR project also relies on the
socio- cultural value systems of the region for which the project is planned.
The next section will give you an insight into this aspect.
Activity 1
Visit a CSR programme being implemented in your vicinity. Identify the
various stakeholders of the programme.
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the unit.
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1. Why are inter agency relationships required in CSR? Inter-Agency Relationship
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2. What are the key challenges faced while establishing a CSR
partnership?
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3. Who are the important stakeholders in a CSR collaboration?
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2.4 SOCIO-CULTURAL ETHOS

The central principle of CSR is to further the growth and development of the
underdeveloped and marginalized groups in the country while also operating
in ways to protect the environment. Adherence to the legislation governs
and protects this principle. Responsible and supportive relationships need
to be established with all key stakeholders to ensure sustenance of efforts.
However, that is only possible when the value systems of all stakeholders
are in sync with each other. Every company or organization has its own
cultural framework in which it operates and accordingly, its relationship
with internal and external stakeholders is established. Commitment of an
employee towards the society is heavily influenced by whether the cultural
ethos of a corporation favours or disfavours development responsibility
and responsiveness. When corporations engage NGOs to implement CSR
projects, the cultural framework of the NGO is likely to be very different.
This can potentially lead to conflicts and difference in opinions negatively
impacting the relationship and the project eventually. It is therefore
imperative that agencies align their organizational culture and not envision
projects or their impacts in silos. As Shetty (2019) puts it, “A fruitful
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Implementation Partnership association with a corporate partner is key to successfully implementing
community focused empowerment initiatives through equitable sharing
of time, knowledge, technical know-how, resources and efforts”. Ethical
approach and responsiveness to the developmental needs of involved
stakeholders should essentially be the guiding factors in an inter-agency
collaboration.
Besides aligning the cultural and social values of agencies, it is important
to ensure that the programmes thus designed fit well with the socio-cultural
ethos of the targeted communities. Programmes that contradict the socio-
cultural value systems of a population group are likely to fail or not yield
the intended impact. Globally, there are several examples to showcase
that programmes mismatching the socio-cultural milieu of a region can
derail CSR projects. Box 2.1 details one such example from South Africa
which proves that lack of cultural understanding and responsiveness of a
company’s CSR project led to grave animosity with the communities.
Box 2.1: The Marikana Massacre
The mining company Lonmin had a dispute with its labour force which led
to the death of 34 miners after the police open fired on the demonstrating
labourers. Even though, Lonmin offered to create alternative housing
for the workers and the displaced population at large, research shows
considerable gaps in what was promised and what was undertaken. It also
highlights serious gaps in the CSR strategy of Lonmin.
In the South African context where the Marikana massacre happened
in 2012, land in select communities is considered central to people’s
identity. Traditions and customs are closely attached to the land. In the
backdrop of this cultural practice, for mining activities, the government
can appropriate the land from the local populations and the mining
companies are expected to compensate and relocate them. Research
shows that aspects such as acquiring graveyards and compensating
families who want to re-bury their ancestors is not considered to be of any
cultural relevance to the businesses but may be perceived as a taboo or a
cultural malpractice by the local population thus leading to the conflict.
The Marikana massacre is a direct example of lack of communication and
cultural insensitivity of the business towards the communities that were
affected by the work (Samuel, 2018). In 2013 Lonmin has radically change
its discourse and crisis response strategy. The organization has started to
show accountability and commitment to address the issues raised by the
crisis (Alves and Branco, 2020)
Different cultures have different expectations regarding social responsibility
of corporations (Burton et al., 2000). As White (2008) puts it, “intersections
of cultural traditions and business practices are discernible in other emerging
economies as in the developed world. In India, the Gandhian tradition of
trusteeship toward community, and in South Africa, the tradition of Ubuntu
(humanity toward others expressed through mutual responsibility), have
subtle but enduring effects on how business views its role in society”. This
intersectionality becomes especially relevant in the backdrop of globalization
of businesses and a lot of MNCs expanding their work in different countries.
Bartlett and Ghoshal (1998, 2000) emphasize that MNCs are oriented to
78 interpreting CSR based on their ‘administrative heritage’ which can result
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in cultural conflicts in a country other than their country of origin (as cited Inter-Agency Relationship
in Arthaud-Day, 2005). Thus, the companies are required to culturally adapt
their CSR practice to suit the socio-cultural ethos of the region they are
operating in.
2.5 WORK STYLES AND VALUES

As matching of social and cultural frameworks of partnering organizations
is essential to make a CSR collaboration workable and impactful, aligning
work values and styles is also important to ensure that all stakeholders in
the process have coherent expectations and work in coordination such that
intended impacts are generated. While there are several examples of how
this alignment is being brought to reality, there are certain key components
that need to be kept in mind. These are detailed below:
a) Sharing best practices: defining best practices to follow in a process
helps create uniform expectations and also helps establish yardsticks
or standards for all involved stakeholders to adhere to. A best practices
document can be effective in aligning processes.
b) Setting work flows: designing work flow diagrams before the start
of any project helps eliminate ambiguity and streamlines tracking of
project progress while highlighting challenges which may result in
delays.
c) Defining and sharing values related to social responsibility: it is
necessary that a corporation and the collaborating NGO relays value
framework especially pertaining to social responsibility. This is
necessary to ensure congruence of perspectives between collaborators
that will eventually trickle down to the targeted beneficiary population.
d) Increasing involvement: companies tend to consider NGOs as the
‘doers’ in a CSR partnership which leads to gaps in understanding
processes, outputs and outcomes. If companies engage their employees
more intensively in a CSR partnership, it can help bridge this gap and
also lead to a more fruitful collaboration.
Defining and relaying all these parameters ensure consistency in messaging
and practice even if there are internal changes in leadership in any of the
collaborating organizations.
Activity 2
Visit a CSR programme being implemented in your vicinity and discuss the
following issues: who are the partnering organizations in that programme?
What steps have been taken to ensure alignment of work styles and value
among the partnering organizations?
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Implementation Partnership Check Your Progress - 2
the unit.
1. What can result from a mismatch of socio-cultural values in a
community-NGO-corporation relationship?
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2. What are the essential pre-requisites related to work values that should
be considered before entering into a CSR collaboration?
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2.6 ATTAINING SYNERGY

There is no element of denial in the fact that there are fundamental
differences in how corporations undertake businesses to obtain profits, how
NGOs operate to address pressing social problems and bring sustainable
change and how communities respond to these interventions and operate in
their socio-cultural ecosystem. Given that there are fundamental differences
among key stakeholders, for any project or activity to bring positive change,
synergizing processes and perceptions is important. As Rajeev et. al. (2017)
points out, there are several obstacles in the way of a fruitful and effective
corporate- NGO partnership. These range from trust deficit to gap in
expectations on return on investment that a company has and an NGO can
deliver. There are capacity doubts which are reaffirmed by research. For
instance, Mukherjee (2015) states that India has only around 100,000 CSR
ready NGOs with an average annual absorptive capacity of 20 lakh Indian
rupees. Thus, several companies decide to implement projects through their
own foundations and trusts.
In this backdrop, there is an urgent need for NGOs to prepare themselves
to fulfil the role expected of them in the wake of the CSR provision in
the Companies Act. There are select guiding parameters that should be
considered by all stakeholders before entering into a collaboration. These
are as follows:
a) Alignment with vision and mission: it is common for NGOs to have
a vision and mission statement guiding their day to day activities
and broad thematic focus. It is necessary that the NGO only
accepts projects that align with the vision and mission. Taking up
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an assortment of projects that do not fall in the ambit of expertise Inter-Agency Relationship
of an NGO can result in underperformance leading to the inability
to deliver impactful projects. A study of about 100 Indian NGOs by
Rajeev et al. (2017) points out that 93% NGOs had a clear vision and
mission but about 27% agreed to accept projects not aligning with
their vision and mission.
b) Structural capacity: Majority of Indian NGOs are small sized ones
started with the vision of an individual. In the wake of CSR bill, there
has been a huge influx of funds in the development sector. However,
a majority lack the structural capacity to handle the quantum of
work required in large projects. A mismatch in the size of the project
envisioned and the size of the NGO can yield negative results for
all stakeholders. Therefore, it is necessary that an NGO accepts
projects corresponding to its structural and personnel capacity and
a corporation also selects an NGO based on its size and structural
capacity.
c) Functional capability: There can be NGOs that may qualify on the
structural capacity aspect but may not have the functional expertise
to deliver on project goals. Due to erratic funding sources, a large
number of NGOs also tend to operate on part time volunteers who
may not be as experienced or interested to see a project through
completion. Erratic workforce also results in not having clear work
flows in place which are necessary to synergize expectations among
collaborators.
Ensuring that these parameters are followed before entering into a
collaboration can ensure that synergies are attained such that the collaboration
yields the intended impact. Additionally, an important stakeholder in this
collaboration is the government. Even though, the government may not
directly have a role to play in the collaboration, it does have an important
influence on the projects that are designed and the way they are implemented.
As has been described previously, the purpose of introducing CSR in the
Companies Act and mandating profit-making corporations to invest in
development is to complement the development work being undertaken
by the government. This implies that the projects thus planned have to
align with the schemes and policies of the government. Non alignment can
result in conflict with the local government administration and may further
yield hostility from the targeted communities. To eliminate this possibility,
it is necessary that the NGO designs interventions in consensus with the
most localized government institution, that is the ‘panchayat’ or the village
council. Attaining synergy with the government and the community is
essential to ensure project success and sustainability.
2.7 INTER-AGENCY DYNAMICS

The concept of creating ‘shared value’ through CSR is not limited to a
corporation. It can only be realized and brought to reality if all stakeholders
add value to the process. In common parlance, it is widely perceived that
in the pursuit of CSR, private sector brings a lot of value to the social
sector. However, there is a parallel set of evidence based literature to prove
that NGOs or the social sector in general also brings a lot of value to the
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Implementation Partnership private sector (Montes, 2017). In practice however, it is the funder- receiver
relationship that prevents effective communication between a corporation
and an NGO. As Montes, 2017 puts it, “mutual mistrust, knowledge and skill
gaps and embedded power dynamics inhibit NGOs from communicating
openly with companies which also prevents corporations from gauging the
benefits they can derive from the social sector.”
Inter-agency relationships should be founded on the sustainability framework
where there is mutual trust and benefit and stakeholders are partners in the
process. CSR practice should be able to operationalize this framework such
that outputs and outcomes are measured and there are clear sustainability
goals attached to every activity that is undertaken. Effective inter-agency
dynamics can result in the following outputs:
a) Establishment of social capital: an impactful CSR project realized
through effective partnership can yield social capital for all partners.
For the corporation, it implies generating a congenial relationship
with the society at large, establishing a socially responsible and
positive brand image. For the NGO, it means more responsiveness
and trust of the communities leading to better sustainability outcomes
of development interventions. Establishment of social capital yields
establishment of economic and natural capital for all stakeholders.
b) Innovation: effective inter-agency relationships can improve
information flow between stakeholders leading to unleashing
newer business opportunities and also obtaining quicker and rooted
feedback on the company’s products in the market. For the NGO,
better communication with a corporation can result in using the
corporation’s expertise in finding technology driven solutions to
grassroots problems.
c) Sustainability: synergized relationship between stakeholders helps
devise programs that are sustainable. Synergy promotes worthwhile
contribution of every stakeholder in the project thereby ensuring
ownership. When the funding partner, the implementing partner and
the beneficiary partner work towards a common goal, the objectives
are likely to be met.
Unless all strands of corporate responsibility are brought together under
a common management framework, CSR and its sustainability is bound
to remain as a peripheral activity and its impact is likely to remain below
required levels to achieve the SDGs (Gupta, 2014). Corporate Governance
must establish the legal framework which will protect a company’s
stakeholders, the relative emphasis being dependent on national models.
CSR is aimed at extending the legal requirements to promote ethical practice,
philanthropy and social reporting to satisfy stakeholder concerns. To ensure
corporate sustainability, there needs to be a focus on the long-term economic
and social stakeholder expectations both by optimizing their sustainability
performance and by participating in networks with governments, NGOs
and other stakeholders. Such an arrangement will significantly enhance
the capacities of all stakeholders and lead to sustainable development.
Bhaskar Chakravorti (2018) highlights certain challenges in establishing
and sustaining partnerships:
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a) Compatibility of goals and cultures of all partners. Inter-Agency Relationship
b) Measures to assess success of the relationship and the impact with

respect to tangible business value outputs for the company and NGOs
social purpose.
c) Any dimensions that may be contradicting with the fundamental value
systems of the partnering organizations that can result in friction.
d) Extent of dependency on individuals or representatives from the
partnering agencies that guide the future prospects of the relationship.
e) Aspects of priority shift from the corporation that can prevent a lasting
relationship between the partnering agencies.
Essentially, the underlying principle for inter-agency relationships should be
transformational in nature instead of being transactional. The collaboration
continuum by Austin (2001) describes the evolution of collaboration
between a corporation and an NGO where at the philanthropic stage, there
is minimal interaction between the agencies as NGOs are considered to
be mere recipients for undertaking charitable activities. The next stage
is the transactional stage where the interactions increase due to resource
exchanges. This may progress to the integrative stage where firms and
NGOs begin to merge their missions and activities. It is the integrative stage
that results in transformation and therefore, it is necessary that the NGO
and the corporation work in an integrative manner right from the point of
establishing the partnership.
Activity 3
Visit a CSR programme being implemented in your vicinity. Discuss
with the partnering organizations the challenges faced in establishing
sustainable partnerships.
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the unit.
1. What are the guiding parameters that should be considered to ensure
synergy among partners in a CSR collaboration?
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2. What outputs can an effective inter-agency relationships yield?
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2.8 LET US SUM UP

Compared to public companies, privately owned companies, both large and
small, often have much greater freedom in allocating their funds in line with
the philanthropic inclinations of their controlling owners, regardless of how
the donations align with the company’s business purpose. As a company
grows larger, it may seek a more disciplined approach to its philanthropic
activities, either through the creation of a formal foundation to oversee the
company’s charitable contributions or the creation of a “community affairs”
liaison within the company to direct its activities. The company officials
may also attempt to move philanthropy to a more strategic platform,
creating a closer alignment with business goals. In doing so, partnerships
with stakeholders become key. Such partnerships not only yield a positive
brand image for the company, they also create positive impact on the ground,
contributing to society. However, this is only possible if inter-agency
relationships are aligned, synergized and work in coordination towards
achieving a coherent vision. Mismatches occurring due to differences in
expectations, work processes, capacities and/or value systems can result in
wastage of resources, hostility among partnering entities and development
of mistrust across sectors.
2.9 KEYWORDS
Inter-agency: Any work or activity where more than one agency is
involved.
Socio-cultural ethos: The social and cultural value systems that operate in
a community group or the society at large.
Work style: Parameters defining processes or work protocols of any entity.
Social capital: A network created out of relationships among people and/or
institutions that enable smooth functioning of the society.
Work flow: A systematic protocol of activities defining a process that is
repeatable and replicable.

Alves, A.F. and Branco, M.C. (2020). Lonmin CSR Reporting Practices and
the Marikana Massacre. Journal of Sustainability Research, 2 (4).
Arthaud-Day, M. (2005). Transnational Corporate Responsibility: A Tri-
Dimensional Approach to International CSR Research. Business Ethics
Quarterly,15(1), 1-22.
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Austin, J. (2001). Strategic Collaboration Between Nonprofits and Business. Inter-Agency Relationship
Nonprofit and Voluntary Sector Quarterly, 29 (1), 69-97.
Bhaskar, C. (2018). Corporate- NGO Partnerships: Why They Work
and Why They Don’t. Retrieved from https://www.forbes.com/sites/
skollworldforum/2015/05/28/corporate-ngo-partnerships-why-they-work-
and-why-they-dont/#75f8b37e15d3
Burton, B., Farh, J-L., & Hegarty, W. (2000). A Cross-Cultural Comparison
of Corporate Social Responsibility Orientation: Hong Kong vs. United
States Students. Teaching Business Ethics, 4(2), 151-167.
Gupta, Ananda. (2014). Implementing Corporate Social Responsibility
in India: Issues and the Beyond. Springer. Retrieved fromhttps://www.
springer.com/in/book/9788132216520
Role of NGO in Corporate Social Responsibility Activities. (May, 2016).
Save the Children. Retrieved fromhttps://www.savethechildren.in/role-of-
ngo-in-corporate-social-responsibility-act
Rangan, Chase & Karim. (April, 2012). Why Every Company Needs a CSR
Strategy and How to Build It. Retrieved fromhttps://www.hbs.edu/faculty/
Publication%20Files/12-088.pdf
Confederation of Indian Industry. (2013). Handbook on Corporate Social
Responsibility in India. Retrieved fromttps://www.pwc.in/assets/pdfs/
publications/2013/handbook-on-corporate-social-responsibility-in-india.
pdf
Montes, J.C. (2017). Sustainability: A new path to corporate and
NGO collaborations. Retrieved from https://ssir.org/articles/entry/
sustainability_a_new_path_to_corporate_and_ngo_collaborations
Mukherji, U. P. (2015). CSR spending may not touch Rs 20,000 crore mark.
TNN, Jan 29, 2015, 05.25 PM IST.http://timesofindia.indiatimes.com/
business/india-business/CSR-spendingmay-not-touch-Rs-20000-crore-
mark/articleshow/46055040.cms. Retrieved on April 11, 2019.
Rajeev, P.N. & Kalagnanam, S.S. (2017). The difficulties in doing good: NGO
preparedness for implementing mandatory corporate social responsibility
projects in India. Working Paper IIMK/WPS/240/OB&HR/2017/24.
Retrieved from https://www.iimk.ac.in/websiteadmin/FacultyPublications/
Working%20Papers/240fullp.pdf?t=01
Samuel, O. (2018). How corporate social responsibility projects can be
derailed. Retrieved from http://theconversation.com/how-corporate-social-
responsibility-projects-can-be-derailed-80441
Shetty, A. (2019). Corporates need diverse policies, objectives to ensure
workable CSR outcomes. Retrieved from https://www.businesstoday.
in/opinion/columns/corporate-social-responsibility-csr-corporates-
need-diverse-policies-objectives-to-ensure-successful-implementation/
story/392838.html
Venkateswaran, Shankar. (April, 2017). How Indian companies approach
CSR. Retrieved from https://idronline.org/how-indian-companies-
approach-csr/
White,A.L. (2008). Culture Matters: The Soul of CSR in Emerging Economies.
Retrieved from bsr.org/reports/CultureMatters_CSRSpirituality_1.pdf
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Answer 1: Inter-agency relationships are the need of the hour in CSR as
different agencies have different sets of expertise, the exchange of which
can help them in furthering each other’s work. NGOs can help unleash new
business opportunities for a corporation while also giving them feedback
about their social image. At the same time, a corporation can help build the
skill set of an NGO along with introducing technological innovations that
help them maximize their impact on ground.
Answer 2: Differing expectations is one of the biggest challenge in
establishing a CSR partnership. Given that the overarching mandate of an
NGO is to create social capital and for a corporation is to create economic
capital, it is difficult to bridge the gap between the understanding and
perception of the concept of CSR. This is further magnified with issues of
non-transparency and accountability in NGO operations.
Answer 3: The company, NGO, government and communities are important
stakeholders in a CSR collaboration. A CSR collaboration can only lead
to positive change on ground if it complements with the need of the
communities and the schemes of the government. This is possible through a
local NGO which has inroads into a community and has a positive rapport
to make the community partners in the project. The corporation works in
coordination with these stakeholders alongside providing financial capital
to bring in change.
Answer 1: Mismatched socio-cultural values in a CSR partnership between
a community, an NGO and a corporation can result in conflict and hostility
among partners. Consequentially, this can lead to economic, social and
human loss to any of the stakeholders.
Answer 2: The collaboration organizations should share their best practices
in the work they are responsible to undertake. Setting work flows helps
streamline uniform expectations and processes. The third pre-requisite is
to define and share the values related to social responsibility. Only when
the values and perception towards social responsibility will match among
partners will an impactful project take shape.
Answer 1: Alignment of a project with the vision and mission of an NGO is
important to ensure that they have the required knowledge about the project
at hand. Structural capacity to handle the size of the project must also be
assessed before entering into a partnership. Besides structural capacity,
functional capability should also be assessed to see if the NGO has the
domain expertise and knowledge to design and implement the project.
Answer 2: Effective inter-agency relationships can yield social capital for
all involved stakeholders. The company generates a positive brand image;
the NGO receives greater community support making the project impacts
sustainable. Synergy between partnering organizations can also result in
innovations to supplement development interventions at the grassroots.
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UNIT 3 ROLE OF CBOs AND NGOs IN DRIVING
CSR INITIATIVES
Structure
3.1 Introduction
3.2 Evolution of the Role of NGOs in CSR Practice
3.3 Corporate – NGO Partnership
3.4 Identifying the Right NGO
3.5 Rating Scales for NGOs
3.6 Successful Case Studies of NGO – Corporate Partnership for CSR
3.7 Importance of Being a Well Rated NGO
3.8 Let Us Sum Up
3.9 Keywords
3.1 INTRODUCTION
In the previous unit, you learnt about the nature and importance of relationship
between agencies that are identified as key stakeholders in the design and
implementation of a CSR program. In the Indian context, inclusion of CSR
in the Companies Act in the year 2013 witnessed a simultaneous rise in the
number of Community Based Organisations (CBOs) and non government
organisations (NGOs) in the country. Ever since, their numbers have been on
the rise. This is because such organisations are seen as having the capacity
as well as the understanding to design and implement development projects
at the grassroots to drive positive change. Thus, as the companies came
under the ambit of being legally bound by the CSR Law, they increasingly
looked at CBOs and NGOs (hereafter referred to as NGOs) to drive their
CSR practice. As you read in the previous units, these organisations are
considered to be a key stakeholder in furthering CSR practice. However,
we need to understand in greater detail as to what role is envisioned for
NGOs in driving CSR initiatives? How can a company ensure that the right
NGO is selected for a project? Are there are any yardsticks or standardised
measures against which NGOs can be rated for quality? Answers to these
questions lie in understanding the modalities of NGO engagement in CSR.
After studying this unit, you will be able to:
●● Explain the role that NGOs play in the practice of CSR
●● Discuss the need for identifying the right NGO for the right project
or domain
●● Describe the yardsticks that can serve as reference points to evaluate
the quality of an NGO.
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3.2 EVOLUTION OF THE ROLE OF NGOs IN CSR
PRACTICE
The long tradition of Indian businesses to engage in philanthropy/charity
work has been acknowledged for a long time. During the early stages of
industrialization in the country, social responsibility was driven by business
families setting up trusts and institutions such as schools, colleges, hospitals,
etc., along with donations to temples and pilgrim rest houses. The mid to
late 1800s saw Indian industrialists grouping together into associations that
provided the necessary groundwork to what is now popularly called corporate
social responsibility (CSR), (Arora & Puranik, 2004). Many authors also
tend to agree with a general classification of these initiatives into models of
social responsibility as evident in India and elsewhere (Arevalo & Aravind,
2011) (Balasubramanian, David, & Fran, 2005) (Kumar, Murphy, & Balsari,
2001). These models include the following:
1. The ethical (Gandhian) model
2. The statist (Nehruvian) model.
3. The liberal (Friedman) model.
4. The stakeholder (Freeman) model
In all these models of social responsibility, there are several non business
actors such as NGOs which have played an important role. Let us briefly
discuss their role which will also help you in understanding the emerging
role of NGOs in the CSR space.
In the ethical model spearheaded by Gandhi, emphasis was laid on a change
in consciousness to enable redistribution of wealth, based on the principles
of social justice. During this time, nationalistic ideas for a progressive and
modern India drove investments into physical and social infrastructure
including creation of institutes of scientific and technical research and
academic repute.1 The Nehruvian led Socialist Indian government that
formed after Independence reportedly constrained business operations.
During this phase Arora and Puranik note (Arora & Puranik, 2004) that
a high tax regime and declining business accountability led to setting up
of a large number of charitable trusts that were allegedly intended for the
purpose of tax evasion. 1970s saw a revival of corporate interests in social
concerns, in the new form of corporate philanthropy as opposed to family
philanthropy [(Sundar, 2000) cited in (Arora & Puranik, 2004)]. Growing
profitability of Indian businesses transformed them into institutions that run
organized corporate activity and motivated them into a form of corporate
citizenship. This phenomenon has continued in the last four to five decades
during which corporates have started to assist the State in its development
initiatives in a proactive fashion.
1)
Pushpa Sundar in her book (Sundar, 2000) chalks out the history of charity work
conducted in India from pre industrial times to modern times. In her reference to this
time, she says that “Some of the best Indian institutions, such as the Tata Institute for
Fundamental Research, the Birla Institute of Technology and Science, and the Calico
Textile Museum, all owe their existence to the private business generosity of the post-
independence era”.
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India was one of the first countries to create a space for collaboration Role of CBOs and NGOs in
between the government and NGOs to facilitate development. New types Driving CSR Initiatives
of NGOs appeared, notably the “welfare-oriented” NGOs in the 1960s
and “empowerment-oriented” NGOs in the 1970s. The emergence of both
groups is related to the socioeconomic and political context of India at
that time, including the professionalization of the sector, resulting in viable
employment opportunities for young professionals. The government also
began to see NGOs as implementers or service providers and supported
them through grants, as long as the NGOs in question were not too radical
[(Sen 1993), cited in (Arora & Puranik, 2004)]. Such a politically rooted
history of NGOs is deemed significant in understanding the transition of
corporate responsibility in the forms of liberal and stakeholder models:
wherein, in the former case, the onus of social responsibility is levied on
the shareholders and is proposed to be conducted privately; and in the latter
model (stakeholder model) companies respond to the needs of multiple
stakeholders including customers, employees and communities (Kumar
et al., 2001).
More recent literature that reviewed the model of responsibility being
practiced by Indian corporates reveals stakeholder approach to be the most
dominant approach to CSR today, (Arevalo & Aravind, 2011). This study
surveyed top-level managers of a sample of companies currently engaging
in a CSR initiative, representing a variety of industry sectors. It notes that
contemporary practice also draws from Gandhian values of stewardship
and notes lack of resources to spend on CSR activities is a major obstacle
to move CSR forward in India. The study concludes that, given India’s
mounting social problems, it is much more urgent for Indian firms to find
resources to devote to CSR than for firms in the West in order to address
these social issues. Praveen Raj and Vijaylaxmi (2014) remark that ‘sectoral
stereotypes, a fierce short-term business climate and a capacity deficient
NGO sector are obstacles to greater social impact that can be brought
through CSR’. A Study conducted by Narwal & Singh, (2013) maps the
performance of CSR in 500 top Indian companies and concludes:
●● Very few companies have a clearly defined CSR philosophy. Most
implement their CSR in an ad hoc manner, unconnected with their
business process.
●● Most companies spread their CSR funds thinly across many activities,
thus somewhere losing the purpose of undertaking that activity.
●● Generally speaking, most companies seem either unaware or don’t
monitor their company’s CSR.
However, as CSR practice is evolving in the country, NGOs are also
evolving with respect to streamlining their operations, work protocols and
structures. What is left is effective collaboration between these two entities
to bring greater impact.
3.3 CORPORATE - NGO PARTNERSHIP

You must have read in the previous units that Section 135 of the Companies
Act encourages collaboration wherein the legislation calls for companies
to harp on the expertise of not for profit organisations with a credible
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Implementation Partnership work record of three years or more. Additionally, provisions in the Act
also encourage corporate- corporate collaboration which can help more
concentrated investment in a particular social issue yielding greater
impact. One such example is the outcome yielded through collaboration
between Bharti Airtel, Star Global Resources and IFFCO Kisan Sanchar
Limited (IKSL). In this inter-agency collaboration, they worked towards
empowering farmers by providing them essential information related to
agricultural practices through voice messages and also a helpline. Reported
outcomes suggest that about 13 lakh farmers benefited from this initiative
(ibid, 2014).
Generally speaking, for a corporate- NGO partnership to last, it is necessary
that it is mutually beneficial. According to the Corporate-NGO Partnerships
Barometer, a corporation’s primary motivation to enter into such a
partnership is to enhance its brand, reputation and credibility. NGOs enter
such partnerships largely to access funds. Long term stability and impact
are other motivations that surface both ways (Caneva, 2014). According
to the C&E Corporate- NGO Partnerships Barometer findings of 2019,
both NGOs and Corporations feel that such partnerships improve the
business understanding of social and environmental issues (C&E, 2019).
Businesses increasingly realise that the social change they aspire to bring
in the communities is achieved faster than they can achieve on their own. It
also brings in transformative changes in the company environment where
employees are more sensitive towards the communities they work in. The
2018 Deloitte Millennial Survey reaffirms this trend as it found that loyalty
of young employees towards their respective employers decreased in the
scenario of a business giving greater priority to the bottom line than to
bring about greater good (Mizar, 2019). At the same time, however, it is
important for a corporation to find the right partner to be able to generate
the intended impact. Wrong partner selection will yield a failed partnership,
consequentially leading to wastage of resources. Why do corporations
need to invest in due diligence of prospective NGO partners? How can a
corporation ensure that the NGO selection process is transparent and valid
enough to yield positive and constructive results in the longer run? Answers
to these questions lie in understanding the need for identifying the right
NGO and what are the validated rating scales or yardsticks that a corporation
can use to identify the right NGO partner.
Activity 1
Review one successful Corporate-NGO partnership and write about any
CSR programme being implemented by that partnership.
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Check Your Progress - 1 Role of CBOs and NGOs in
Driving CSR Initiatives
the unit.
1. What are the four models of social responsibility followed in India
and elsewhere?
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2. What is the difference between the stakeholder and the shareholder
model of social responsibility?
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3. Why is a corporate-NGO partnership important?
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3.4 IDENTIFYING THE RIGHT NGO

India has over three million NGOs operational throughout the country
(Anand, 2015). Such organisations can be found in sizes big and small,
working on an array of development issues the country is facing. Since the
past two decades, a slow and steady trend of corporate funding has emerged
for development programmes and activities run by such NGOs and even
partnering with them for sustained impact. This trend saw its escalation
especially after India became the first country to make CSR mandatory
through the amendment of the Companies Act, 2013. For-profit firms and
big corporate giants across the country make efforts to fund programmes
run by NGOs, or partner with them to design and implement new projects
for the development of the society they are a part of. With such a high
number of NGOs working at the grassroots, national and even global level,
corporates need to consistently research and investigate which NGO to
associate with and where to spend their money in order to get maximum
social impact and generate valuable (and measurable) outcomes.
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Implementation Partnership Choosing the right NGO partner is critical to ensure that the partnership
yields positive social impact and brand positivity for the corporation. The
ratio of NGOs to people (one NGO for 600 people) outnumbers the ratio
of policemen to people (one policeman for 943 people). However, it is this
burgeoning number of NGOs that makes it difficult and more so critical for
a corporation to choose the right implementation partner. While there may
be several credible NGOs in the sector, choosing the right implementation
partner is important and should be based on the following parameters:
a) Credibility: the NGO should have a clear track record on reporting
and adhering to provisions laid out by the government. Financial
transparency is another aspect that adds to the credibility of the NGO.
The corporation should also harp on reviewing the feedback available
about the NGO and should be reflective of these characteristics.
b) Alignment with the Corporate’s CSR Vision: there may be several
NGOs that qualify the credibility dimension. However, they may
not necessarily be experts in the domain that the corporate wants to
invest into. A mismatch of the domain expertise can be harmful as the
project is likely to either fail or not produce the intended impacts.
c) Community Connect: there would be several NGOs that are
credible, transparent and also align with the required domain
expertise. However, they may lack the connect with communities.
Making inroads into communities is of paramount importance as
sustainability of any project has absolute reliance on the communities
taking ownership of the social change a project intends to bring about.
d) Corporate Partnership History: the corporation must obtain a
thorough knowhow of any past corporate partnership of the NGO.
This may not necessarily be present for every organisation but for the
ones that have a history must be reviewed. This gives a peek into how
the NGO managed the relationship and whether it was a lasting one
or didn’t see the light of the day after the initial engagement.
e) NGO Rating on Credible Rating Standards: given the huge number
of NGOs across the country and the growing concerns of corporations
to identify the credible ones for partnerships, the government and
few other agencies have developed rating standards for NGOs which
saves funders from the due diligence process. However, what rating
standard a corporation is using as a reference point for selection also
requires attention.
Activity 2
Visit a CSR project being implemented in partnership with an NGO in the
city of your residence. Discuss with the employees of the CSR department
of the corporate about the parameters considered by them in choosing the
partner NGO
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In a qualitative analysis of interviews conducted with managers responsible Role of CBOs and NGOs in
for implementing CSR in PSUs in India, Subhasis Ray (2014), notes that Driving CSR Initiatives
managers consider working in social welfare department at PSUs as a non-
significant job. The managers complained of lack of guidelines in selection
of NGOs to partner with, in the absence of which they are forced to use the
existing NGOs inspite of their dubious records. The study also found out
that there was no single database in India, identifying the NGOs working
in the country, their background and specialty. Thereby PSUs were at a
loss to identify NGOs in the communities (Ray, 2014). Similar concerns
have surfaced from representatives of profit making corporations who find
selection of credible NGOs a daunting task. In this backdrop, efforts have
been made by private agencies as well as the government to develop rating
scales, conduct due diligence of NGOs and create databases of credible
NGOs.
3.5 RATING SCALES FOR NGOs

NGO rating scales or a database of credible NGOs can be a useful reference
point for corporations and government PSUs who want to implement CSR
through NGOs. A recent stride in this direction has been the setting up of
NGO Darpan by NITI Aayog, a portal that enables VOs/NGOs to enrol
centrally and facilitates creation of a repository of information about VOs/
NGOs in each sector and state of operation. The portal facilitates VOs/NGOs
to obtain a system generated Unique ID that has been made mandatory
to apply for grants under various schemes of Ministries/Departments/
Governments Bodies. However, the portal clarifies that the database only
enlists information that is self declared by the NGO and the portal does not
do any validation (NGO Darpan, 2019). Another initiative by the Union
Government in this regard has come from the Ministry of Corporate Affairs
(MCA). MCA has come out with a list of NGOS that it calls ‘sanitized’
NGOs – ‘free of any terrorist links or unwanted funds’ – that companies may
choose to partner with for implementing their CSR policy. MCA is listing
these NGOs through the Indian Institute of Corporate Affairs (IICA). The
vision for this exercise is to synergise partnerships between corporations
and NGOs (CAP India, 2015).
CII’s Centre of Excellence for Sustainable Development (CESD) has also
come up with an NGO assessment framework in response to most companies
question “Does the organisation have capacities and capabilities to deliver
my project?”. To respond to these two necessities of the companies, there
are four aspects covered under this framework. These are:
●● Human Resources
●● Projects
●● Risk Management
●● Stakeholder Engagement
Each of these aspects consists of questions. In all there are 12 questions.
This NGO assessment is based on guidance and not on scoring. Assessors
will offer guidance based on their assessment. The guidance will cover both
strength and gap areas of NGOs. The guidance will be specific to the extent
of guiding companies whether the NGO should be engaged or not. CESD
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Implementation Partnership is available to help companies with on-demand service. Upon receiving
confirmation of assignment, CESD will send out the assessment form to
implementing agencies to be assessed. The filled form will be given to a
team of assessors for Level-1 assessment. Level-2 assessment or on-site
verification will be conditional to outcomes of Level-1. On-site verification
will seek to validate claims made by organisations in the form. Final outcome
will be presented to the company for their action (CII, 2017).
A couple of private institutions have also taken up this task that caters to
resolving the NGO selection issue by rating NGOs for their performance
across various indicators so as to define their credibility. This helps
corporates planning to build on their social responsibility to carefully
partner with NGOs they can trust, not only in terms of delivering the desired
output but also ensure transparency and accountability among stakeholders.
Credibility Alliance (CA) is one such example of an organisation that
provides accreditation to Voluntary Organisations (VOs). They set some
minimum and desirable norms that VOs should be following in order to
get the accreditation, which ensures the quality of the VO is maintained.
A periodic evaluation is conducted that helps in improving the credibility
of the NGOs. HR Policies, appointment letter provided to staff on joining,
salary levels along with gender break up, international travel details and
blood relation among board members are few of the requirements along
with legal documents like registration and FCRA certificate that are to be
submitted to the organisation. After reviewing these documents along with
a report submitted by an assessor who physically visits the organisation
to check its work, the accreditation is approved or rejected by the Central
Accreditation Committee. Their website currently lists around 683 VOs
under Desirable Norms, Minimum Norms and Basic Norms. These norms
look into the overall image of the organisation from its legal status, vision
and objectives to its governance structure, management and transparency.
Such accreditation helps in attracting financial and other forms of support
from prospective donors and helps increase the authenticity and reach of
such non-profit organisations.
Another such firm that claims to prepare India’s largest list of certified
and vetted NGOs is GuideStar India. They are involved in certifying
non-profit organisations primarily based on their transparency and public
accountability. After thorough due diligence by their experts, GuideStar
certifies the NGOs based on their level of compliance. As per the process
mentioned on their website, the certification ranges from GuideStar India
Platinum (Champion Level) to GuideStar India Gold (Advanced Level) and
needs to be renewed annually. The due diligence involves comprehensive
transparency, accountability and good governance practices followed
by the NGOs and exemplary level of such public disclosure of financial
and organisational details leads to the certification. Basic information
disclosures and verification of filing of annual income tax returns and
voluntary disclosure of the same in the public domain by NGOs also leads
to their certification of a Transparency key at the foundation level. Such
kind of certification is based almost entirely on the voluntary disclosure
of organisational details and it helps corporates choose a trustworthy and
honest NGO for a fruitful partnership.
One of India’s leading rating agency CRISIL also ventured into evaluating
NGOs, offering a comprehensive assessment of their profiles. Their
evaluation is much more holistic and focuses on a number of aspects other
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than just transparency and accountability. The grading done by CRISIL Role of CBOs and NGOs in
looks into the governance structure, management and delivery capabilities, Driving CSR Initiatives
processes, funding profile and cost structure of the NGOs. Document
verification and in-depth analysis of the financial and performance data
helps CRISIL assign grades on the basis of their capacity to deliver. Other
important parameters such as the people driving the NGO, trainings for
field staff, grievance mechanism for beneficiaries and impact evaluation of
NGO’s programmes are thoroughly done before any grades are assigned.
CRISIL came up with five grades for capacity delivery - VO 1A to 5A, while
for financial proficiency, the grades are High, Moderate and Low. Offering
an unbiased assessment of the NGOs, CRISIL also provides customised
screening of such organisations on parameters that are predefined by funders
or corporate donors. Such assessments result in an unbiased and holistic
review of the NGO and help corporates make well informed decisions
regarding disbursement of funds and partnerships.
Private consulting firms have also responded to this need for database
management of NGOs. Tata Strategic Management Group is one such
consulting firm that has listed a project of creating and operating National
CSR Hub on its website. Tata Strategic Management Group has formulated
the strategy for creation and operation of a National CSR Hub that can
provide guidance and direction to PSEs (Public Sector Enterprises) for
carrying out more impactful activities on a larger scale. It conducted a
detailed study on CSR activities of the PSEs and the role a central entity
can assume. IT also studied CSR Hubs in other countries to draw learnings
which can be implemented in the Indian scenario. Various NGOs, PSEs
and United Nations bodies were also consulted during the process. Tata
Strategic defined the roles and activities of CSR Hub including research and
advocacy, managing implementation partners, capacity building of partners,
strategic direction setting for PSEs and monitoring and evaluation of their
activities against plan (TSMG, 2019).
Such accreditations and ratings not only help corporates in identifying
prospective organisations to partner with or fund, but it also proves to be a
great help for NGOs with their visibility and credibility in the development
sector. Organisations that follow low regulatory compliance and lack
credibility affect the donor confidence as well as the inflow of money. It is
widely considered that the IICA listing is expected to have more credibility
among corporations compared to the databases offered by private agencies.
the unit.
1. What guiding parameters should be kept in mind while selecting an
NGO for CSR partnership?
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Implementation Partnership 2. What are sanitised NGOs and who has given this term and in what
context?
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3. Write about two important rating scales available for rating NGOs.
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3.6 SUCCESSFUL CASE STUDIES OF NGO-

CORPORATE PARTNERSHIP FOR CSR
While there are countless claims of NGOs doing good work with CSR
money, there is no means to verify the validity of impact. A study by
Bala et al, (2014) attempts to capture the differences in the CSR practice
of multinational companies (MNC), private Indian companies (PIC) and
public sector companies (PSCs). The findings conclude that PICs and
MNCs invest more in environment and natural resources protection issues
than social issues. PSCs contrastingly give equal importance to all issues.
MNCs focus more on community welfare and the other two focus more on
community development. Box 3.1 and 3.2 are brief case examples of an
NGO-Corporate CSR partnership where there is evidence of positive impact.
Box 3.1: Glaxo Smith Kline – Save the Children
In 2013, the multinational pharmaceutical company GSK joined hands
with Save the Children organisation to help reduce the incidence of
preventable deaths among children under the age of five. Combining the
resources and scientific expertise of GSK with on-ground knowledge
and experience of Save the Children has shown some exceptional results
in the five years of its partnership. Their joint partnership led to some
ground-breaking results that focused on improving access to basic
healthcare, developing child friendly medicines, training and equipping
health workers and working towards stronger child health policies at a
local and global level. They also work towards strengthening healthcare
systems across countries and accelerating scientific innovations in global
public health.
IMPACT: The partnership has reached over 5 million people till 2018
which includes 2.8 million children under five years of age in 45 countries.
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Role of CBOs and NGOs in
They have successfully immunized 97,600 children, treated diarrhoea and Driving CSR Initiatives
malaria of 187,000 children, as well as screened and treated malnutrition
of over a million children. Apart from this, 300,000 children have also
been helped during or after emergencies.
They have renewed their partnership for another 5 years in 2018. The case
is a perfect example of a strong corporate–NGO collaboration that was
able to harp on each other’s assets and expertise to deliver measurable
impacts at a global level.
Box 3.2: Proctor & Gamble – Pratham Foundation

Proctor & Gamble (P&G) started their own CSR program in 2005 called
P&G Shiksha that worked towards providing holistic education to children
from underprivileged backgrounds. The firm joined hands with various
non-profits along the way to delve deeper into specific areas of early
child education, infrastructure development and improving educational
outcomes. One such partnership was with Pratham Foundation to work
on remedial learning through their Read India program, wherein Pratham
sets up 10-12-day learning camps for students based on their learning
level rather than their age or grade. Another programme they fund is on
early childhood education, focusing on building motor, cognitive, socio-
emotional, language and creative skills in children aged 3-5 years thereby
increasing their readiness for school.
IMPACT: The Read India Program reached out to more than 500
schools and 18,000 children in the states of Rajasthan, Chhattisgarh and
Maharashtra. Only 20% of the children in these schools were able to read
and write as per their curriculum level before the intervention, which
increased to 70% afterwards. A more than two fold increase was seen in
the percentage of children able to do basic arithmetic post intervention
as well. Similarly, the early childhood program has reached more than
1,60,000 children till date across the states of Bihar, Uttar Pradesh,
Rajasthan, Himachal Pradesh and Delhi. Around 85% of these children
in the intervention group were seen to have competent motor skills versus
42% of children in the control group.
Pratham and P&G started this partnership in 2005 and it is still going
strong. P&G was able to achieve such impact by partnering with like-
minded organisations that shared its values and mutual interest in education.
For an NGO-corporate partnership to yield results and make for a lasting
partnership, it is necessary that the corporate invests with the right objective
of bringing in social good and the NGO has the skills and capacity to
transform the objectives to reality. In the light of rating standards developed
by the government and private agencies alike, there is a lot of pressure
and expectations from NGOs to qualify these standards and feature on the
credible databases in order to receive CSR funding.
3.7 IMPORTANCE OF BEING A WELL RATED NGO

As we have discussed in the previous sections, building partnerships between
corporate partners and NGOs is marked with the challenge of the sheer
number of NGOs that function on multiple issues and carry different levels
of expertise (Rajeev & Kalagnanam, 2017). While there are several rating
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Implementation Partnership scales and databases available, there are some essential tenets by virtue of
which a credible NGO can be identified. The set of guidelines released by
CRISIL to evaluate functioning of Indian NGOs based on performance and
financial proficiency can be largely considered to do an initial assessment of
an NGO partner. The guidelines further elaborate on each dimension to list
down the aspects to investigate before making the partner selection.
In Capacity Delivery mainly three things are focused –
1. Profile – means people driving the NGO, founders, trustees and such
other aspects.
2. Process – means how sound an NGO is in processes, training of field
staff, project implementation process, etc.
3. Program – Impact Analysis of Flagship program of NGO.
To Analyse Financial Proficiency, there has been rigorous procedure to
check –
1. Ability of NGOs to raise funds.
2. How well funds are utilized.
(Source: Mansuri, 2014).
In this era of competition, a well rated NGO is likely to be in the spotlight
of corporations for the purpose of furthering their CSR practice and brings
the following advantages to the gamut of CSR:
1. Makes CSR impactful
2. Brings sustainable social change
3. Establishes ideals for CSR partnerships
4. Promotes cross sector collaborations
the unit.
1. What are the dimensions that CRISIL highlights should be focused
upon while assessing NGO?
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2. How do ratings of NGOs help in the practice of CSR?
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Role of CBOs and NGOs in
3.8 LET US SUM UP Driving CSR Initiatives
India has witnessed an enormous proliferation of NGOs and CBOs in recent
years especially after the CSR provision in the Companies Act of 2013 bound
all companies earning a profit of more than 5cr to invest 2 per cent of their
net profits on issues of social development. NGOs have taken centre stage
in the implementation of CSR as corporations are likely to fall short of the
skills required to design and execute projects addressing social issues and the
‘connect’ with communities requiring such interventions. The emergence of
NGOs in the CSR space is however ridden with issues of trust, accountability
and impact. The profit driven perspective of corporations adds to the woes
as they expect immediate returns on investments which are likely to not
appear in development projects. The burgeoning population of NGOs is
another dimension which has led several government and private agencies
to come up with rating scales and standards to help create databases that can
be used by corporations to select NGO partners. These rating scales largely
harp on dimensions of legal identity, management, transparency, financial
capability, organisational structure, operations, systems and processes,
human resources and risk management. Being a well rated NGO is important
to be able to further CSR practice in collaboration with corporations.
3.9 KEYWORDS
Non-Governmental Organizations (NGOs): An agency that works
independent of the government and is largely constituted to address a social
issue.
Community Based Organizations (CBOs): A public or private non-profit
organisation that is representative of a community group and is constituted
with the primary objective of addressing social issues of a community group.
Credibility: The aspect of being trusted or believed by others.
Transparency: The aspect of being open, accessible and accountable.
Rating: A classification or ranking of something based on a comparative
assessment.

Arevalo, J. A., & Aravind, D. (2011). Corporate social responsibility
practices in India: Approach, drivers, and barriers. Corporate Governance,
11(4), 399–414. https://doi.org/10.1108/14720701111159244
Anand, U. (2015). India has 31 lakh NGOs, more than double the number
of schools. Indian Express. Accessed on February 12, 2020. Available at:
https://indianexpress.com/article/india/india-others/india-has-31-lakh-
ngos-twice-the-number-of-schools-almost-twice-number-of-policemen/
Arora, B., & Puranik, R. (2004). A review of corporate social responsibility
in India. Development, 47(3), 93–100. https://doi.org/10.1057/palgrave.
development.1100057
Balasubramanian, N., David, K., & Fran, S. (2005). Emerging Opportunities
or Traditions Reinforced ? The Journal of Corporate Citizenship, (17),
79–92.
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Implementation Partnership Bala, M. & Singh, N. (2014). Empirical Study of the Components of CSR
Practices in India: A Comparison of Private, Multinational and Public
Sector Companies. Pacific
Business Review International, Volume 7, Issue 1, July 2014, pp. 61-72.
Caneva, L. (2014). Corporate- NGO Partnerships Barometer. Retreived from
https://probonoaustralia.com.au/news/2014/09/corporate-ngo-partnerships-
barometer/
CAP India (2015). Corporate India has Applied Only A Quarter Of The
Estimated CSR Budget. Retrieved from https://capindia.in/corporate-india-
has-applied-only/
C&E (2019). C&E Corporate- NGO Partnerships Barometer 2019. Retreived
from https://www.candeadvisory.com/barometer
CII (2017). NGO Assessment Framework. Retreived from https://
sustainabledevelopment.in/wp-content/uploads/2020/08/CSR-NGO-
Assessment.pdf
GuideStar India Certification Brochure. Retrieved from https://
guidestarindia.org/SiteImages/Certifications/GSICertificationBrochure.
pdf.
Kumar, R., Murphy, D. F., & Balsari, V. (2001). Altered Images. The 2001
state of corporate responsibility in India poll.
Mansuri, J. (2014). Credit Rating of NGOs by CRISIL. Retrieved from
https://kcjmngo.com/credit-rating-of-ngo-crisil/
Meaning and Process of Accreditation. Retrieved from http://www.
credibilityalliance.org/accreditation-meaning-process.html.
Mizar, S. P. (2019). Successful corporate- NGO Partnerships. Retreived
from https://www.fm-magazine.com/issues/2019/apr/successful-corporate-
ngo-partnerships.html
Narwal, M., & Singh, R. (2013). Corporate social responsibility practices
in India: A comparative study of MNCs and Indian companies. Social
Responsibility Journal, 9(3), 465–478. https://doi.org/10.1108/SRJ-11-
2011-0100
NGO Darpan (2019). Retrieved from https://ngodarpan.gov.in.
Praveenraj, D.W. & Vijayalakshmi, R. (2014). Role of NGOs in CSR.
International Research Journal of Business Management, Volume No- VII,
December- 2014, Issue-12, pp. 8-14.
Rajeev, N. & Kalagnanam, S. (2017). The Difficulties In Doing Good: NGO
Preparedness for Implementing Mandatory Corporate Social Responsibility
Projects in India.
Ray, S. (2014). Linking public sector Corporate Social Responsibility
with sustainable development: lessons from India. RAM. Revista de
Administração Mackenzie, 14(6), 112–131. https://doi.org/10.1590/s1678-
69712013000600006
Sundar, P. (2000). Beyond business : from merchant charity to corporate
citizenship : Indian business philanthropy through the ages. New Delhi:
Tata McGraw-Hill Pub. Co.
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TSMG (2019). (https://www.tsmg.com/case-study/social-sector/869- Role of CBOs and NGOs in
developing-a-national-csr-hub-to-assist-pses-in-csr-activities.html Driving CSR Initiatives
Accessed on 27.2.2019).
Voluntary Organisation Grading. Retrieved from https://www.crisil.com/
en/home/our-businesses/sme-solutions/corporate-responsibility/voluntary-
organisation.html#.

Answer 1: The four models of social responsibility that are largely followed
in India and elsewhere are:
1. The ethical (Gandhian) model
2. The statist (Nehruvian) model.
3. The liberal (Friedman) model.
4. The stakeholder (Freeman) model
In all these models of social responsibility, there are several non business
actors such as NGOs which have played an important role.
Answer 2: In the shareholder model, the onus of social responsibility is
levied on the shareholders and is proposed to be conducted privately;
and in the stakeholder model, companies respond to the needs of multiple
stakeholders including customers, employees and communities.
Answer 3: Corporate- NGO partnership is important as both stakeholders
feel that such partnerships improve the business understanding of social
and environmental issues. Businesses increasingly realise that the social
change they aspire to bring in the communities is achieved faster than they
can achieve on their own. It also brings in transformative changes in the
company environment where employees are more sensitive towards the
communities they work in.
Answer 1: Important parameters to be kept in mind while selecting an
NGO for a CSR partnership are: credibility, alignment with the corporate’s
CSR vision, community connect, partnership history with corporates, NGO
rating on credible rating standards. Alongside, financial transparency,
human resources, organisational structure should also be considered.
Answer 2: Ministry of Corporate Affairs has come out with a list of NGOs
that it calls ‘sanitized’ NGOs – ‘free of any terrorist links or unwanted funds’
– that companies may choose to partner with for implementing their CSR
policy. MCA is listing these NGOs through the Indian Institute of Corporate
Affairs (IICA).
Answer 3: Credibility Alliance (CA) provides accreditation to Voluntary
Organizations (VO). They set some minimum and desirable norms that VOs
should be following in order to get the accreditation, which ensures the
quality of the VO is maintained. A periodic evaluation is conducted that
helps in improving the credibility of the NGOs. HR Policies, appointment
letter provided to staff on joining, salary levels along with gender break up,
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Implementation Partnership international travel details and blood relation among board members are few
of the requirements along with legal documents like registration and FCRA
certificate that are to be submitted to the organisation. After reviewing these
documents along with a report submitted by an assessor who physically
visits the organisation to check its work, the accreditation is approved or
rejected by the Central Accreditation Committee. One of India’s leading
rating agency CRISIL also ventured into evaluating NGOs, offering a
comprehensive assessment of their profiles. Their evaluation is much more
holistic and focuses on a number of aspects other than just transparency
and accountability. The grading done by CRISIL looks with detail into the
governance structure, management and delivery capabilities, processes,
funding profile and cost structure of the NGOs. Document verification and
in depth analysis of the financial and performance data helps CRISIL assign
grades on the basis of their capacity to deliver. Other important parameters
such as the people driving the NGO, trainings for field staff, grievance
mechanism for beneficiaries and impact evaluation of NGO’s programmes
are thoroughly done before any grades are assigned.
Answer 1: CRISIL divides the rating proficiency guidelines into two parts:
capacity delivery and financial proficiency. In capacity delivery, it suggests
to focus on the following:
●● Profile – means people driving the NGO, founders, trustees and such
other aspects
●● Process – means how sound an NGO is in processes, training of field
staff, project implementation process, etc.
●● Program – Impact Analysis of Flagship program of NGO.
To analyse financial proficiency, the following parameters have been
highlighted:
●● Ability of NGOs to raise funds.
●● How well funds are utilized.
Answer 2: Selecting a well rated NGO can help
●● Make CSR more impactful
●● Bring sustainable social change
●● Establish ideals for CSR partnerships
●● Promote cross sector collaborations
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UNIT 4 ACTIONING THE THEORY
Structure
4.1 Introduction
4.2 Relevance of Actioning Theory into Practice
4.3 Problem Identification and Idea Development
4.4 Stages of Implementation
4.5 Integrating Community’s Interest with Practice
4.6 Integrating Company Interests with Practice
4.7 CSR Practice in India: Leading by Example
4.8 Let Us Sum Up
4.9 Keywords
4.1 INTRODUCTION
In the previous units you learnt about the various dimensions of an
implementation partnership like identifying stakeholders in a CSR project,
modalities of engagement and the role of civil society organizations in
driving CSR practice. An important extension to this gamut of information
is that how the partnerships thus formed translate theory into action that
brings about change which is visible, positive and impactful for the targeted
beneficiaries. It is important to note here that all stakeholders have an equally
important role in putting theory into practice. Identifying the right problems,
prioritizing as per the needs of communities, developing solutions that are
sustainable and impactful and ensuring that the project components match
with the company’s objectives require inputs from communities, NGOs,
the corporation and the government as well. How does one ensure that all
the stakeholders come together to achieve consensus such that projects thus
designed are grounded, executable and transformative? Who is responsible
for putting theory into practice? How does one develop ideas that can solve
real problems on ground while at the same time match with the value system
and focus of the corporation involved? Answers to all these questions lie
in understanding the process of implementation from idea development to
creating impact on ground.
After reading this unit, you should be able to:
●● explain the relevance of putting theory into practice
●● describe the different stages of implementation and the process of
advancing from one to the other
●● discuss the modalities of matching project activities with company’s
objectives and interests.
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4.2 RELEVANCE OF ACTIONING THEORY INTO
PRACTICE
Actioning the theory into practice is much desired. One can learn theories
and principles and all the technical skills of the subjects one studies but it
is important that this learning is translated into practice. One would feel
lost if one is not able to put this learning to practice. Putting the learning of
technical skills, theories, principles and values would bring real meaning
to the efforts of learning. Learners need to think of the end goal of their
learning. While they learn, their constant touch with practitioners will help
them understand nuances of practice. This will also help the theorists in
incorporating aspects of practice in theories to make them more practice
oriented or practice ready. Lack of an effective connection between theories
and practice often makes them two different streams. When learners of
theories interact with practitioners they realize this difference and find
themselves to be less equipped to put their learning to use in the real
world. The need is to identify ways to bridge the gaps between theory and
practice and work on them. It is required to ensure that theory and practice
are effective and appreciated amongst various stakeholders. The difference
between theory and practice is mostly because theories idealize situations
and practice generally gives up on idealization. Putting theory into practice
while maintaining its substance and objectives requires stakeholder training
and perspective building.
There are several benefits of putting theories to practice and finding space
for the nuances of practice in theories. Purity of theories and their principles
ensure that their benefits reach various stakeholders as envisaged. This unit
discusses various aspects of actioning the theory into practice in the realm
of CSR.
4.2.1 The Indian Paradigm
India is the first country in the world to make corporate social responsibility
(CSR) mandatory, following an amendment to The Companies Act, 2013
in April 2014 (Dezan Shira & Associates, January 2017). Businesses can
invest their profits in areas such as education, poverty, gender equality,
and hunger. A few top companies paving the way ahead for Indian CSR
are Tata Group, Ultratech Cement, Mahindra & Mahindra, ITC Group,
etc. The aim of CSR is essentially to align organizations with the dynamic
demands of the business and social environment through the identification
and management of stakeholder expectations. CSR also involves learning
over time and the ability to understand the specific context and confluence
of stakeholder expectations. CSR activities may aim to improve conditions
of target audiences which can be done through several ways. This requires
that all stakeholders understand contexts and situations in order meet the
expectations of donors and target stakeholders alike (Maon and Swaen,
2009).
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The development of CSR practices can therefore be seen as an evolutionary Actioning the Theory
and recursive activity, acting and reacting on and with the business
environment. When considering how CSR can be implemented, literature
offers various insights but they are limited. Integrative frameworks for CSR
have come about only recently with initiatives such as UN Global Compact
network and so on. These frameworks however are not largely uniform to
take an organization’s culture, structure, planning and other activities into
cognizance. There are around five activities identified and accepted in CSR
discourse, namely, organization and structure, planning, implementation,
monitoring and evaluation, and communication and reporting, emphasizing
the importance of social risk assessment. For the purpose of implementation,
all these activities are important at every stage. While there are no domain
specific standardized process yardsticks available against which projects
are designed and implemented, the concept of logical framework analysis
can be put to use to understand how theory gets translated into practice at
every stage of implementation.
4.3 PROBLEM IDENTIFICATION AND IDEA

DEVELOPMENT
There is enough evidence based literature to support the fact that projects
designed with the objective of social development need to be grounded.
The projects need to be reflective of the needs of the communities for
whom it is meant. A common mistake that has prevented CSR from being
as impactful as it could be owing to the scale and quantum of investment
that is the fact that it is planned largely using an arm chair approach. The
corporation decides the thematic domain it wishes to invest in along with
the geographical region based on its presence. Thereafter, if the corporation
decides to partner with an NGO, the routine practice is to dictate the region
selection and the intervention domain. In common parlance, NGOs in the
quest of their self-sustainability do not oppose the corporation’s demand
and implement projects which do not yield any positive change thereafter.
This gives rise to issues of trust, capability and accountability between
the two sectors. Over time, there is an increasing realization that projects
need to be designed using the bottom up approach where inhabitants of the
geographical region where the project will be implemented are included at
every step.
Idea development is entirely based on problem identification. However,
there is a process that needs to be followed to ensure that the ideas thus
developed are implementable solutions to the pressing social problems of a
population group. Figure 1 details the steps that need to be followed from
identification of problems to development of ideas that are implementable
and contextually feasible.
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Implementation Partnership Figure 4.1: Process of Idea Development
Let us discuss these steps in detail:

i) Problem identification: Idea development begins with identifying
problems in a region that has been selected for implementation.
Problems can be identified utilizing various sources. The most legible
starting point can be to refer to government data records to see which
dimension of development is the region lagging on and why. This can
help an agency hash out the key problems in the region. Alongside,
rapport building with the key community members such as the village
council head, the person responsible for keeping land revenue records
can be helpful in understanding the pressing social problems in the
region.
ii) Need identification: After the problems have been identified,
corresponding needs have to be identified. Need identification or
assessment is essentially a community driven process and therefore
requires extensive consultation with community members. Through
focus group discussions, felt needs of the community members need
to be enlisted.
iii) Need prioritization: Once all the needs are identified, the next
most important step is to work with the community to prioritize
the felt needs. It is more than a common occurrence for any and
every community group to have a long list of needs. However, the
corporation committing to do a CSR project in the region may have
limited resources or their interest may be limited to one or two
domains of development. In this backdrop, it is essential that the
needs are prioritized based on what the community members would
like to be addressed first. Accordingly, the prioritized needs can be
matched with the CSR focus of the corporation.
iv) Idea development: After the priority list of needs is readied in
consultation with the community, the necessary inputs are available
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to develop ideas for intervention. The most important aspect to Actioning the Theory
developing intervention ideas is that the process has to be driven
to make available workable, sustainable and impactful solutions.
These three tenets are integral to developing any idea focused at
development.
v) Idea testing: Ideas once developed need to be tested for their
feasibility on ground. There can be several workable solutions
available to be replicated and implemented on ground. However, a
solution that may have successfully worked in one region may not
work in another. A classic example of such a situation is the promotion
of implementation of drip irrigation system in water scarce regions.
In a bid to support micro irrigation in Haryana owing to the depleting
ground water sources, the government subsidized adoption of drip
irrigation in agriculture farms. Civil society organizations further
disseminated information about the subsidy and encouraged farmers
to adopt the system. With more and more farmers adopting the
system, there were evident benefits of water saving. Within Haryana,
the scheme also found adoption in all districts including Nuh where
more than 60% of ground water has some amount of salinity. Within
one crop season, pores of the drips started to clog due to salt in ground
water leaving almost 90% of the drip irrigation systems defunct. Over
time, it was discovered that a solution like drip irrigation will not
achieve the desired outcomes in a region like Nuh demonstrating how
an idea needs to be contextually feasible and workable.
Once the intervention ideas develop, they need to be implemented in the
region selected for the intervention. Let us now look into the stages of
implementation.
Activity 1
Visit a CSR project being implemented in your vicinity. Talk to them about
the process they followed in identifying the area in which the intervention
is being done.
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the unit.
1. Why is it important to put theory to practice?
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Implementation Partnership 2. Outline the key steps in the process of idea development.
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4.4 STAGES OF IMPLEMENTATION

4.4.1 Theory of Change, Logical Framework
The implementation of an idea is an elaborate process which involves
bringing together different kinds of stakeholders at different stages. The
process is further guided by the response received from the target group
for whom a project is designed. The success of any development project is
defined by the responsiveness of the targeted beneficiaries and their eventual
ownership to sustain the changes brought in through the project. Each stage
of implementation therefore, needs to be defined and backed by a research
oriented approach to ensure that the intended goals are met as the project
moves forward.
You must have read in the previous units about how to formulate project
goals and processes using the theory of change approach. To help you
recall, construction theory of change for a project begins with defining
clear objectives of the programme along with corresponding activities.
The activities serve as inputs to the program. Immediate results are termed
outputs. Short term change brought in through the influence of the activity
is termed outcome. Long term change envisioned from the project is called
impact. An important thing to note here is that a singular activity may not
yield a corresponding impact. Two or more activities may be implemented
in order to achieve one dimension of impact that the project envisages to
bring in.
4.4.2 Translating Theory into Practice
Once the theory of change is constituted for a project, it needs to be translated
into action. What is important to be kept in mind however is that every action
at each step of implementation has to be backed with research to ensure that
the goals of each step are adequately met. While there are several tools
to facilitate scientific implementation, Results Based Management and
the Logical Framework Approach are distinct performance management
frameworks widely used in the UN (RBM) and NGO (LogFrame) sectors.
RBM Framework will be dealt with in detail in this unit and the LogFrame
will be dealt with in detail in the Block 1 of the next course.
Results Based Management (RBM): This technique allows for measuring
change while the project is ongoing which is helpful for both, the
implementation agency and the corporation funding the project. Results
Based Management (RBM) or Monitoring and Evaluation (M&E) system
is increasingly being seen as a means for promoting good governance and
results-oriented management (Meier, 2003). RBM addresses the most
important dimension in implementation that is, measuring the change and
evaluating progress to ensure that the intended impacts are being created.
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Monitoring and evaluation of a project is ever so important as it coincides Actioning the Theory
with the need for sustained development financing and donor harmonisation.
The continuum of RBM involves higher rate of participation of the
community for various reasons such as sharing and discussing information
and data, their willingness to participate in the design and implementation
of the intervention as well as usage of results from the intervention. To
ensure sustenance of interventions, it is imperative that the process of
RBM thoroughly involves the community at all steps. The steps of RBM
as explained below clearly outline the nature and extent of involvement of
communities.
The RBM framework is divided into three broad phases - planning,
measurement and evaluation (Figure 4.2). Involvement of community is
warranted in all stages of interventions which initiates right from the planning
phase to execution of the project for ensuring desired results not only by the
end of the project but also in the long run. The planning phase initiates with
priority setting at the local level as needs are always infinite to be achieved
by finite resources. Once the set of problems are identified, (understanding
both the needs of the community, and understanding the problem existing at
the local level), it is important to identify the resources available both at local
level and from somewhere else (monetary and non monetary). This can help
in devising the right intervention with right goals. Once the intervention is
clearly articulated, the next step is to prepare the matrix of activities and
outcomes of the selected intervention. The community agreement on the
outcomes is essential for their support and understanding of the context in
which the intervention is planned to be implemented. It is important to state
that in any given intervention, there are both gains and risks involved. This
phase ensures the involvement of all stakeholders in a given area, dialogue
and negotiations and achieving a result that is adopted and supported by
majority of stakeholders.
Figure 4.2: Steps of RBM
Source: Kusek et al. 2004

In the measurement phase of intervention, the focus is on collection of data
and using and sharing information throughout the project cycle. This phase
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Implementation Partnership involves pre-programme logistics and roll out of the programme. As the
intervention of the project is done over the period of time, this phase also
involves understanding the progress towards the target and learnings or
improvements. The phase involves collection of baseline data prior to the
initiation of project and also to ensure continuous collection and sharing
of information with community over the implementation. Community
role is vital as their readiness for sharing the information and providing
accurate details is essential for the right measurement of success and failure
of the project. This involves spending enormous time by the members of
the community during the project cycle. The community also involves in
framing the right set questions for the purpose of measuring the change over
time.
The third and final stage focuses on understanding the change brought by
the implementation of the project. The main task is to report the findings
from the implementation of the project and share the same not only with
the corporation but also with the community. Sharing the findings with
community can help in building better sustenance of the results from
the implementers who generally leave after the project finishes. It is the
community who should better understand the details of the change from the
intervention and reasons behind the same, which can be used by them for
improvements and sustenance of the project in the long run.
RBM can be replaced by other tools that are available to back up the
implementation process of a project. Logical framework approach and
monitoring and evaluation framework are also commonly used tools in project
implementation. Integration of research at every stage of implementation
is instrumental in ensuring project success. Box 4.1 highlights one such
example where lack of research prevented project success.
Box 4.1: Importance of Research in Ensuring Project Success
The Central Rural Sanitation Program initiated by the Government of
India in the year 1986 underwent a refurbishment after almost a decade of
implementation. The program so initiated with the objective of improving
the sanitation situation in the country could not do much despite provision
of infrastructural support for building a sanitation facility to the targeted
population. This was because the programme was not based on any research
that could reflect the most urgent needs of the targeted population, which
at that point in time, were not related to sanitation. It was only after almost
a decade of initiation and efforts entrusted towards making it a success
that the government realized that the campaign had to be transformed into
a demand driven initiative than being a supply driven programme. The
aspect of community support was then felt and thus, the Total Sanitation
Campaign launched in the year 1999 was demand driven and also included
the aspect of behavior change to sensitize the communities towards the
need for sanitation before extending infrastructural support.
4.5 INTEGRATING COMMUNITY’S INTERESTS

WITH PRACTICE
Obtaining ‘community buy in’ is essential to ensure development
interventions are sustainable. To facilitate community buy in, interventions
or development programmes at large are designed taking cognizance of
community needs. When development programmes are designed keeping
in mind, the needs of targeted beneficiaries, they are bound to achieve the
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desired objectives (IFAD, 2009). However, to ensure sustenance of project Actioning the Theory
interventions, it is necessary that the involvement of communities go
beyond obtaining community buy in. Community buy in has to gradually
evolve into the community taking control over the interventions such that
the community members are able to sustain the development thus brought
about. The case study account in Box 4.2 highlights the importance of
ensuring ‘community buy in’ in ensuring project success.
Box 4.2: Facilitating Community Ownership through Research
The case study presented here is drawn from the work of S. M. Sehgal
Foundation. The foundation has been working in the villages of Mewat2
district of Haryana for more than 15 years now. In the year 2011, the
foundation launched its community radio initiative with the name ‘Alfaz-e-
Mewat’ on the frequency 107.8. Understanding that effective development
can be brought about through amalgamation of community into the design
and implementation process, a thorough situation analysis was undertaken
before the launch. The situation analysis focused on investigating the
routine of households when they would spend time on entertainment, the
amount of radio listenership and the information media villagers use to
keep abreast with current affairs. To garner community ownership, this
step was most important in launching the radio initiative to ensure that
the need is transformed into ‘felt need’ and adequate community interest
is generated for community members to gradually become partners in
running the radio. The study revealed that listenership among women was
almost zero and the men folk in the villages were also largely listening to
radio programs through their mobile phones. Ownership of radio sets was
minimal.
Parallel to the launch of the community radio, findings from the situation
analysis were shared with the community. The purpose of sharing the
findings with community members was to make them a partner in the
implementation strategy. Taking cognizance of the low literacy levels in
the region, findings were shared in the form of flash card presentations
that comprised of images to ensure that the communities received the
key messages correctly and effectively. Responses from the community
members post sharing of findings were interesting, as several participants
didn’t know that radio could be used as a platform to share experiences
and discuss problems. This response emerged primarily from women’s
groups who then seemed interested in knowing more about the use of
radio and its benefits. At the initiation phase of the community radio,
involving the community and sharing research findings with them helped
generate interest and draw community’s attention to the initiative. While
discussing the issue of low radio listenership, solutions were triggered
from within the community. Women and men cohesively suggested that
playing local folklore would help attract listener’s attention. Being an
agrarian community, they unanimously indicated the need for agriculture
related information suited to their geographical context. Such proposals
helped the foundation design the broadcasting schedule of the radio in
first few months.
Utilizing the findings from the situation analysis that primarily indicated
sensitizing communities, especially women to listen to radio, the
community radio initiative conducted numerous mobilization campaigns
in parallel. These campaigns targeted women in specific. The primary
thrust was to sensitize women on the use of radio as an effective source
of information about issues that affect their day-to-day lives. At the same
2)
Mewat district came into existence in the year 2005. Located 30 kilometers from
Gurgaon, the district is untouched by development and lags behind other districts in the
state on almost all indicators of growth and development (Saxena, 2013). 111
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time, research findings were also broadcasted briefly through the radio
that revealed that women were not using the radio as an information
source as against men who were still making use of it. These findings
also helped garner more interest among women about listening to radio.
Women’s views about using the radio were thereafter captured. The
findings revealed that select women were interested in listening to radio.
However, they did not have access to radio sets. Thus, the foundation
gave out few radio sets to women who were found especially interested
and wanted to actively contribute to the initiative. Having received the
radio sets, women sitting in groups listening to radio programmes are a
common sight in select villages. Persistent efforts to make women realize
the benefits of using radio as a medium to not only gain knowledge but also
to share experiences has helped garner women listenership. The monthly
call record reports now indicate that women’s listenership has increased.
When the community radio was launched, there were no women callers.
However, as on date, analysis of call records over the past six months
indicate a ten percent surge in women callers.
The surge in interest towards listening to radio and the increase in radio
listenership brought in through the strategy prepared on the basis of
findings from the situation analysis has helped make the radio initiative a
popular medium to exchange information. In today’s date, the community
radio initiative is a big hit in Mewat villages. The villagers are using it
effectively as a source of knowledge and as a medium to communicate
their views and problems. Backed with research, the community radio
initiative is now reaching out to all target groups, especially women, who,
in a community like Mewat are the ones living at the edge. The strategy
has further reckoned the role of community members in deciding the
content that is broadcasted through the radio that has further ensured that
the success of the radio initiative is attributed to the community.
Source: Saxena et al. (2016)
4.6 INTEGRATING COMPANY INTERESTS WITH

PRACTICE
Of utmost importance in the practice of CSR is that the projects designed
and implemented at the grassroots through CSR funding align well with
the business objectives of the corporation and draw on the company’s
interests. The CSR sector in India continues to be plagued with literature
backed by evidence that declares that a large chunk of corporations are
investing into CSR more because it is a legislative compulsion and not for
the purpose of furthering social good. In this backdrop, it is necessary that
there are mechanisms employed to ensure that the projects match with the
corporation’s mandate. We need to pay attention to the fact that matching is
a two way street and therefore, it needs to be practiced both ways. On part
of the implementing organization, the following strategies can be helpful:
i) Develop a thorough understanding of the corporate strategy:
it is necessary to understand the culture of a corporation to be able
to gauge the interest and orientation of its people. A corporation is
what its people make it. Therefore, understanding the corporate’s
strategy can help the implementing agency make inroads into what
will interest its people and also help them develop programmes in
line with the expectations of people.
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ii) Embed programme in strategy: to ensure sustainability and long Actioning the Theory
term commitment, it is necessary that the program is in line with
the strategy that the business has. The program needs to essentially
relate to the business value chain of the corporation. For a company,
building a positive social image through CSR is one of the key
rewards. Therefore, it is necessary that the implementing partner
furthers this interest.
iii) Engage meaningfully: as ownership of a community is important
to ensure success of a development programme, equally important
is ownership of a corporation. The implementation agency needs
to engage with the company’s staff meaningfully instilling a sense
of ownership in them. This can be done through volunteering
opportunities, exposure visits, direct interface with communities and
most importantly, engaging them in every step of project development
and execution. Timely and adequate reporting on project progress is
also an effective medium of engaging the corporate in the process.
At the corporation’s end, the following strategies can help:
i) Make Ideas Holistic: for CSR practice to flourish and get a
corporation’s own people interested, it is necessary that the idea of
CSR is integrated into the business ethos. Only when it will be related
to the business and is encrypted to constitute a business’s DNA will it
find holistic acceptance from top to bottom.
ii) Embed Programme in Strategy: while it is important for an
implementing organization to align the suggested program activities
with the business value chain of a corporation, it is equally important
for a corporation to also find avenues where the aspects of CSR
practice are embedded in the business. This is possible when there
is an inherent cultural acceptance of integrating profits with social
good. Nijhof & Jeurissen (2010) remark that to embed CSR in an
organization, it is necessary to integrate the orientation towards
economic constraints with an orientation towards individual and
collective moral values which then needs to be integrated with
corporate decision making.
iii) Learn to Adapt: there are several grassroots challenges and realities
that may prevent success of a project. A corporation needs to be aware
of such challenges and make space for an implementing agency
to alter the project activities or strategy to fit the contextual needs.
Flexibility and adaptability to change is important to ensure that the
collaboration yields results and is lasting. Polonsky and Jevons (2009)
reiterate that there must be long term commitment to CSR activities
which must be supported from within.
While it is important that a corporation operates its business in a socially
responsible manner setting aside the legislative compulsion of investing
in CSR, there is enough evidence to prove that CSR is one of the most
important drivers of corporate reputation (Petkeviciene, 2015). Therefore,
it is necessary that while the implementing agency works in line with the
CSR mandate of a company, the onus is entirely on the company to behave
in a socially responsible manner and not treat CSR only as a promotional
activity.
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Activity 2
Visit a CSR Department of a company in your vicinity. Discuss with
the CSR team about the strategies adopted by them to ensure that the
Company’s interest is integrated with the CSR practice and write about it.
.....................................................................................................................
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4.7 CSR PRACTICE IN INDIA: LEADING BY EXAMPLE

CSR is not a new concept in India. Corporates like the Tata Group, the
Aditya Birla Group, and Indian Oil Corporation, to name a few, have been
involved in serving the community ever since their inception. Several other
organizations have been doing their part for society through donations and
charity events. Companies have CSR teams that devise specific policies,
strategies and goals for their CSR programs and make budgetary provisions
to support them. These programmes, in many cases, are based on a clearly
defined social philosophy or are closely aligned with companies’ core
business expertise. Employees and CSR departments become the backbone
of these initiatives to implement them. There are few industry players that
are setting examples of CSR practice. Box 4.3 highlights a few of these.
Box 4.3: Industry Leaders in CSR Practice
1. The Tata Group
The Tata Group conglomerate in India carries out various CSR
projects, most of which are community improvement and poverty
alleviation programmes. Through self help groups, it is engaged in
women empowerment activities, income generation, rural community
development, and other social welfare programmes. In the field of
education, the Tata Group provides scholarships and endowments for
numerous institutions. The group also engages in healthcare projects such
as facilitation of child education, immunization and creation of awareness
of AIDS. Other areas include economic empowerment through agriculture
programmes, environment protection, providing sports scholarships, and
infrastructure development such as hospitals, research centers, educational
institutions, sports academy, and cultural centers.
2. Ultratech Cement
Ultratech Cement, India’s biggest cement company is involved in social
work across 407 villages in the country aiming to create sustainability and
self-reliance. Its CSR activities focus on healthcare and family welfare
programmes, education, infrastructure, environment, social welfare,
and sustainable livelihood. The company has organized medical camps,
immunization programs, sanitization programmes, school enrolment,
plantation drives, water conservation programmes, industrial training,
and organic farming programmes.
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Actioning the Theory
3. Mahindra and Mahindra
Indian automobile manufacturer Mahindra & Mahindra (M&M)
established the K. C. Mahindra Education Trust in 1954, followed by
Mahindra Foundation in 1969 with the purpose of promoting education.
The company primarily focuses on education programmes to assist
economically and socially disadvantaged communities. CSR programmes
invest in scholarships and grants, livelihood training, healthcare for remote
areas, water conservation, and disaster relief programmes. M&M runs
programmes such as Nanhi Kali focusing on girl education, Mahindra
Pride Schools for industrial training, and Lifeline Express for healthcare
services in remote areas.
4. ITC Group
ITC Group, a conglomerate with business interests across hotels, FMCG,
agriculture, IT, and packaging sectors has been focusing on creating
sustainable livelihood and environment protection programmes. The
company has been able to generate sustainable livelihood opportunities
for six million people through its CSR activities. Their e-Choupal
programme, which aims to connect rural farmers through the internet
for procuring agriculture products, covers 40,000 villages and over four
million farmers. It’s social and farm forestry programme assists farmers
in converting wasteland to pulpwood plantations. Social empowerment
programmes through micro-enterprises or loans have created sustainable
livelihoods for over 40,000 rural women.
Organizations in India have been intelligent in taking up CSR initiatives
and integrating them into their business processes. Indian companies have
realized that it is important to develop supportable relationships with
the community at large. Companies now have specific departments and
teams that develop specific policies, strategies, and goals for their CSR
programmes and set separate budgets to support them. Most of the time,
these programmes are based on well defined social beliefs or are carefully
aligned with the companies’ business domain. This might explain the rise in
CSR spending in 2017 where corporate firms have aligned their initiatives
with government programmes such as Swachh Bharat (Clean India) and
Digital India, in addition to education and healthcare, to foster inclusive
growth.
the unit.
1. What are the key stages of implementation of a development project?
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Implementation Partnership 2. What can a corporation do to ensure that the company drives a CSR
project?
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..............................................................................................................
..............................................................................................................
..............................................................................................................
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..............................................................................................................
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3. List two Indian CSR examples that have demonstrated success in the
past?
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4.8 LET US SUM UP

Business organizations across the world are realizing the benefits of adopting
socially responsible behavior. If a company engages with its stakeholders
effectively, it can enjoy a strong and enduring reputation in the market and
community. CSR has come a long way in India. From responsive activities
to sustainable initiatives, corporations have clearly demonstrated their
ability to make a significant difference in society and improve the overall
quality of life. In India, it is difficult for one single entity to bring about
change, as the scale is enormous. Corporations have the expertise, strategic
thinking capabilities, work force and money financial resources to facilitate
extensive social change working alongside civil society. However, what is
of utmost importance is to make communities important stakeholders in
the process. To put theory to practice, it is necessary that implementation
of a development project is backed by research at all stages to ensure the
intended goals are met.
4.9 KEYWORDS
Needs Assessment: Needs Assessment is a systematic process of identifying
the needs or gaps in the current situation and the desired situation.
Results Based Management: Results based management is a tool for
managing the implementation strategy of a development project.
Monitoring and Evaluation: Monitoring and evaluation is a tool/ process
to assess the performance of a project or institution set up by an agency.
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Community buy in: Community buy in is the outcome of a process that Actioning the Theory
attempts to obtain consensus and support for a development project from
the intended beneficiaries of that project.

Das Gupta, Ananda. (2014). Implementing Corporate Social Responsibility
in India: Issues and the Beyond. Corporate Social Responsibility in Indian
Banking Sector: A Critical Analysis. 10.1007/978-81-322-1653-7_2.
Dezan Shira & Associates. (2017). Corporate Social Responsibility in
India. India Briefing. Retrieved from https://www.india-briefing.com/news/
corporate-social-responsibility-india-5511.html/
EMG Worldwide (2017). How to Implement CSR in your Company?
Retrieved from https://www.emg-csr.com/how-to-implement-csr/
International Fund for Agricultural Development (IFAD) (2009).
Sustainability of Rural Development Projects: Best Practices and Lessons
Learned by IFAD in Asia. Retrieved on 12th January, 2016 from http://www.
ifad.org/operations/projects/regions/pi/paper/8.pdf
Kusek, J. Z. & Rist, R. C. (2004). A Handbook for Development Practitioners:
Ten Steps to a Results- Based Monitoring and Evaluation System. The
World Bank: Washington D.C.
Maon, F. and Swaen, V. (2009). Mainstreaming the corporate social
responsibility agenda: A change model grounded in theory and practice.
IAG- Louvain School of Management Working Paper. Retrieved from
https://cdn.uclouvain.be/public/Exports%20reddot/iag/documents/
WP_22_Maon_Swaen_Lindgreen.pdf
Meier, W. (2003). Results- Based Management: Towards a Common
Understanding Among Development Cooperation Agencies (Discussion
Paper Ver. 5.0). Retrieved on 5th January, 2016 from http://docplayer.
net/1948334-Results-based-management-towards-a-common-
understanding-among-development-cooperation-agencies.html
Nijhof, A.H.J. & Jeurissen, R.J.M. (2010). The Glass Ceiling of Corporate
Social Responsibility. International Journal of Sociology and Social Policy,
30, 618-631.
Petkeviciene, M.S. (2015). CSR Reasons, Practices and Impact to
Corporate Reputation. 20th International Scientific Conference Economics
and Management. Procedia- Social and Behavioural Sciences, 213 (2015)
503-508.
Polonsky, M. & Jevons, C. (2009). Global Branding and Strategic CSR: An
Overview of Three Types of Complexity. International Marketing Review,
26, 327-347.
Saxena, N. & Mehta, P. (2016). Collectivizing Rural Development: The
Bottom- Bottom Approach. Retrieved from http://cdp.res.in/wp-content/
uploads/2016/06/Collectivizing-Rural-Development-The-Bottom-Bottom-
Approach_16.05.2016.pdf
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4.11 CHECK YOUR PROGRESS- POSSIBLE ANSWERS
Answer 1: Actioning the theory into practice is much desired. Putting the
learning of technical skills, theories, principles and values would bring
real meaning to the efforts of leaning. This will also help the theorists in
incorporating aspects of practice in theories to make them more practice
oriented or practice ready. There are several benefits of putting theories to
practice and finding space for the nuances of practice in theories. Purity
of theories and their principles ensure that their benefits reach various
stakeholders as envisaged.
Answer 2: Idea development begins with problem identification after
which identification of needs is carried out followed by their respective
prioritization. Once the needs are prioritized, the idea takes shape post which
it needs to be tested in the field to ensure feasibility of implementation.
Answer 1: There are ten stages in the implementation process, namely,
needs assessment, project designing, program roll out, process evaluation,
learning and improvement, impact progress and improving programme
design and delivery.
Answer 2: The corporation needs to make ideas of CSR holistic such
that they are embedded in the corporation’s strategy and is encrypted into
the company’s DNA from bottom to top. The corporation also needs to
learn to adapt and be flexible to changes that may be encountered while
implementing a CSR project.
Answer 3: The Tata group is one of the successful CSR examples in
the Indian scenario. The group has poverty alleviation and community
improvement projects. In the realm of education, they provide scholarships
and endowments for various institutions. They also have projects on
healthcare and economic empowerment. Another successful CSR example
is Ultratech Cement which is working in 407 Indian villages with the
objective of creating sustainability and self-reliance. Their projects focus
on health and family welfare, education, infrastructure development,
environment, social welfare and sustainable livelihoods.
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MEDS-053

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1.2 DEFINING AND STRATEGIZING CSR

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1.3 IMPLEMENTING AGENCY: ROLES AND

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1.3.2 Formalizing CSR Activities

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Figure 1.2: Example of a Theory of Change

Check Your Progress - 2

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Impact asssessment is useful in guiding the future of an implementation

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1.4 LET US SUM UP

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Impact Assessment: Evidence based approach to understand the impact of

1.6 BIBLIOGRAPHY AND SELECTED READINGS

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1.7 CHECK YOUR PROGRESS - POSSIBLE ANSWERS

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2.3 STAKEHOLDER IDENTIFICATION

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Check Your Progress - 1

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2.4 SOCIO-CULTURAL ETHOS

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2.5 WORK STYLES AND VALUES

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2.6 ATTAINING SYNERGY

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2.7 INTER-AGENCY DYNAMICS

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b) Measures to assess success of the relationship and the impact with

Check Your Progress - 3

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2.8 LET US SUM UP

2.10 BIBLIOGRAPHY AND SELECTED READINGS

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3.3 CORPORATE - NGO PARTNERSHIP

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3.4 IDENTIFYING THE RIGHT NGO

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3.5 RATING SCALES FOR NGOs

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1.3 IMPLEMENTING AGENCY: ROLES AND