CSR and SDG Presentation For Project Management & Evaluation Draft 2024

PROFESSOR (DR.
) SATISH CHANDRA
PRESIDENT
RDSSDF,NEW DELHI .
(DRAFT)
CSR & CRRELATES
OF SUSTIANBLE SOCIAL – DEVELOPMENT
Integrated with-
Result Based Matrix overview
for Measuring the Outcome of CSR Projects ,Logframe
Approach, M& E Tools , Correlates of Budgetary Provisions
for Effective Project Management of CSR Projects
Brief Content of the Presentation :
Detailed Discussion and Description Slide No.
about CSR Slide 3
More about CSR, Key Issues and more Slide 90
Corporate Governance and CSR Slide 134
Proposal Writing Slide 146
Orientation for Managers on
Results-Based Management (RBM) Slide 163
Report Writing Slide 216
Social Impact Assessment Slide 255
Social Mobilization Slide 278
Sustainable Development Slide 309
Social Audit Slide 375
Why Management Consulting Slide 392
DEFINITION OF CSR
The definition of CSR used within an organization can vary
from the strict "stakeholder impacts" definition used by many
CSR advocates and will often include charitable efforts and
volunteering.
CSR may be based within the human resources, business

development, or public relations departments of an
organisation, or may be given a separate unit reporting to the
CEO or in some cases directly to the board. Some companies
may implement CSR-type values without a clearly defined team
or programme.
DEFINITION OF CSR WORLD BUSINESS COUNCIL
FOR SUSTIANABLE DEVELOPMENT
“The continuing commitment of business to behave

ethically an contribute to economic development while
improving the quality of life of their workforce and their
families as well as of the local community , and society at
large”
The companies that do not manage their social issues will
not stay in business long term ( excerpt from WBCSD)
ANALYSIS OF VARIOUS VIEW POINTS
& RELATED DEFINITIONS ( Part-I)
 Milton Freidman (1970) made the historic statement that there is one and only one social
responsibility of business – to use its resources and engage in activities designed to increase its
profits, so long it stays within the rules of the game , which is to say , engages in open and free
competition without deception and fraud
 The argument of social responsibility is based on the Legal recognition view, which asserts that
the corporation is an autonomous entity …owned and run by freely constituted groups…It is not
the creation of society (DeGeorge 1990). Such argument does not take into account :
 There can be a lack of moral virtues among the practitioners of business

 It assumes that there will always be a well –ordered civil society in which business will
operate
 The process of production and distribution less important than exchange, and hence the
actual free market with free entry and free exit and equal sharing of information does not
come into existence.
ANALYSIS OF VARIOUS VIEW POINTS
& RELATED DEFINITIONS ( Part-II)
Like Friedman, Levitt also believes that society is
committed to radical pluralism (multiple vested interests)
and this social, economic and political pluralism can be
best sustained when functional groups do not encroach on
each other’s province of business He says business…like
good war …should be fought gallantly ,daringly and above
all not morally( Levitt 1983).
ECONOMIC PERSPECTIVE OF CSR
The neo classical theory answers the need of the duty ,
rights and justice by accepting that there are public
policies, ethical traditions , and laws that restrain self
interest and will deter individuals from behaving selfishly ,
irresponsibly , or in unjustified manner.
Lindblom( 1977) divided these restraints into authority
and persuasion.
GREY AREAS OF CSR
Frederick (1960) highlighted in 1978 the lack of clarity for
operationalizing such a concept by raising key issues:
 Extremely vague content of CSR
 Institutional mechanism through which this concept is to be
put in operation
 Difficulty in understanding tradeoffs between economic and
social costs and goals
 Difficulty in defining the moral underpinning of CSR
CSR IN CONTINUUM
CSR –one of the protagonists -Simon Zadek(2001) has viewed the
development of CSR in terms of three generations:
 The first generation showed that companies can be responsible in ways that
do not interfere with commercial success. During this phase- the most
prominent change would include adoption of strategic approach to
philanthropy, expansion of geographical focus of the corporate and evolving
measurement tools.
 The second generation is focusing on CSR as an integral part of long term
business strategy (Schendel & Hofer 1979).
 The third generation of CSR is expected to make a significant contribution
to address issues such as poverty, exclusion, and environmental
degradation- as a result of partnership with civil society and changes in
public policy (Zadek 2001)
DIFFERENT ASPECTS OF CSR
Responsibility
Accountability
Sustainability
Social Contract
Confusion of clarity –in understanding
 Corporate Social performance
 Corporate Social Responsibility
 Corporate Social Responsiveness
DIFFERENT ASPECTS OF CSR
SOCIAL CONTRACT & CSR
CSR is related to Social Contract between Business and the
Society it operates.
Societal attributes are set of generally accepted relationships,
obligations and duties between major institutions and the
people.
Philosophers and political theorists have called this set of
common understandings the “ the social contract” ( Steiner and
George 1972).
Empirical studies suggest – wealth maximization and social
involvement are not contradictory concept( Edmonds and
Hand 1976)
DEFICIENT BUSINESS RESPONSE TO CSR
AS PART OF SOCIAL CONTRACT
BUSINESS HAS RESPONDED IN A VERY FRAGMENTED
MANNER TO THE DEMANDS OF RESPONSIBILITY BY
ENACTING LABOUR LAWS , EMPLOYMENT WELFARE
PROGAMMES , CONSUMER SATISFACTION POLICIES ,
ENVIRONMENTAL PROTECTION ACTIVITIES
BUT THERE IS NO COLLECTIVE LONG TERM IMPACCT ON

THE COMMUNITY –AND THEREFORE IT HAS BECOME
IMPERATIVE TO CONSOLIDATE THE CONCEPT OF CSR
AND FIT IT INTO OVERALL PLAN
RECIPROCAL RELATIONSHIP BETWEEN SOCIETY
& BUSINESS IN THE
CONTEXT OF CSR
SOCIETY PROVIDES VARIOUS INPUTS IN THE FORM
OF LAND, LABOUR , CAPITAL AND KNOWLEDGE ETC.
AND PAYS THE PRICE FOR THE OUTPUTS
BUSINESS REWARDS THE INPUTS AND PROVIDES

OUTPUTS IN THE FORM OF GOODS AND SERVICES TO
SATISFY THE NEEDS
HISTORY OF CSR IN INDIA
OBSERVATIONS IN VEDAS SUGGEST PEACE , ORDER
SECURITY AND JUSTICE WERE REGARDED AS THE
FUNDAMENTAL AIM OF THE STATE
CHANDOGYA UPNISHAD – RECORDS THAT RELIGIO WAS
TO BE PROMOTED, MORALITY IS TO BE ENCOURAGED, AND
EDUCATION WAS TO PARTONIZED
ALL ROUND WELFARE OF PUBLIC WAS CLEARLY REGARDED
AS THE CHIEF AIM OF THE STATE DURING VEDIC
&UPNISHAD AGE
LIETRATURE ON POLICTICS DESCRIBE PROMOTION OF
DHARMA , (MORAL LAWS) ,ARTHA(WEALTH) , AND
KAMA( PLEASURE AS THE AAIM OF THE STATE (ALTEKA R
1977)
PROLOGUE TO CSR
In today's economic and social environment, issues
related to social responsibility and sustainability are
gaining more and more importance, especially in the
business sector. Business goals are inseparable from
the societies and environments within which they
operate. Whilst short-term economic gain can be
pursued, the failure to account for longer-term social
and environmental impacts makes those business
practices unsustainable.
CSR FROM GLOBAL PERSPECTIVE
 Corporate Social Responsibility (CSR) can be understood as a
management concept and a process that integrates social and
environmental concerns in business operations and a
company’s interactions with the full range of its stakeholders.
 The Global Compact asks companies to embrace, support and
enact, within their sphere of influence, a set of core values in
the areas of human rights, labor standards, the environment
and anti-corruption.
 The learning materials and tools are available from UN
perspective to promote and accelerate the private sector’s
adherence to the UN Global Compact principles and progress
on the Millennium Development Goals.
PERFORMANCE INDICATORS FOR CSR PROJECT PROPOSAL
DEVELOPMENT (AS PER IDENTIFIED CSR ACTIVTIES)
This practice deals with the subsequent managerial step of CSR
implementation; that is how to best define concrete
performance targets for a company’s CSR initiatives, and how to
monitor whether these targets are being met. One of the key
challenges is to transform the general CSR ambitions into
measurable targets and objectives and to make employees
accountable for meeting those targets. For the measuring of
CSR efforts, a firm often defines a number of CSR key
performance indicators (KPIs) that reflect these targets well.
PERFORMANCE INDICATORS FOR CSR CONTINUED….
When it comes to monitoring compliance with the targets, this
is done through an annual assurance letter process. This
requires the relevant senior manager to report back to the chief
executive on the performance of their business in following the
company’s business principles and standards. Results are
reported to the audit committee of the board. External panels
and observers are used increasingly to monitor performance,
and the results are reported externally in the company’s annual
sustainability report. All together, the successful combination
of defining measurable, concrete CSR performance targets and
monitoring whether these are being met helps to keep the CSR
agenda.
PERFORMANCE INDICATORS FOR CSR
PERFORMANCE INDICATORS FOR CSR CONTINUED….
LOG FRAME ANALYTICAL INDICATORS PROCESS AND
TOOLS TO SUPPORT OBJECTIVE ORIENTED CSR PROJECT
PLANS AND ITS IMPLEMENTATION
WHAT IS LOGICAL FRAMEWORK ANALYSIS (LFA)?
A log frame (also known as a Project Framework) is a tool for planning and
managing development projects. It looks like a table (or framework) and aims to
present information about the key components of a project in a clear, concise,
logical and systematic way. The log frame model was developed in the United
States and has since been adopted and adapted for use by many other Donors.
A Log Frame summarises,
in a standard format:
What the project is going to achieve?
What activities will be carried out to achieve its outputs and
purpose?
What resources (inputs) are required?
What are the potential problems which could affect the
success of the project?
How the progress and ultimate success of the project will be
measured and verified?
WHY USE LFA?
Because most donors prefer it?
LFA can be a useful tool, both in the planning, monitoring and evaluation management
of development projects. It is not the only planning tool, and should not be considered
an end in itself, but using it encourages the discipline of clear and specific thinking
about what the project aims to do and how, and highlighting those aspects upon
which success depends.
LFA also provides a handy summary to inform

project staff, donors, beneficiaries and other
stakeholders, which can be referred to
throughout the lifecycle of the project. LFA should
not be set in concrete. As the project
circumstances change it will probably need to
reflect these changes but everyone involved will
have to be kept informed.
A Logical Framework by Department for
International Development (DFID Model)
A Logical Framework by DFID continued…….
DFID describes the Logical Framework as "a tool to help designers of projects
think logically about what the project is trying to achieve (the purpose), what
things the project needs to do to bring that about (the outputs) and what needs
to be done to produce these outputs (the activities). The purpose of the project
from the DFID viewpoint is to serve our higher level objectives (the goal)".
NOTE: The two boxes in the centre of the "Activities" row are not used for
Measurable Indicators and Means Of Verification as the progress and success of
the Activities are measured at the Outputs level. Remember, the Activities are
carried out to achieve the Outputs. These "spare" boxes can therefore be used to
provide any useful additional information such as Inputs and Budgeting
requirements.
CONCEPTS OF RBM, M & E AND BUDGET - TO DEVELOP THE OF RBM
MATRIX FRAMEWORK -FOR SIMULATION TO BE CUSTOMIZED BY DIFFERENT
STAKEHOLDERS'.
What is Results Based Management (RBM)?
RBM is a participatory and team-based management approach that
seeks to:
Focus an organisation's efforts and resources on expected results.
Improve effectiveness and sustainability of operations.
Improve accountability for resources used.
MATRIX FRAMEWORK CONTINUED…….
RBM approach comprises the following elements:

A results-oriented culture instilled in all staff.
Clearly defined results planned are a) Organisational strategy, b)
Cost centre work plans and c) Programmes and projects
(operations).
Resource requirements linked to expected results through planned
activities.
Programme, project and cost centre results monitored.
Results information used for: a) Management decision-making, b)
Learning from experience and c) Accountability reporting.
4 Guiding Principles for M&E strategies

Fitting into the overall conceptual framework of the UN system, WFP's
policy on evaluation is guided by 4 general guiding principles:
All WFP operations should be regularly and systematically monitored and
evaluated, in-cluding processes, performance, intended and unintended
consequences and context.
M&E must be built into the design of every emergency operation (EMOP),
protracted relief and recovery operation (PRRO), development project and
Country Programme.
Both monitoring and evaluation need to be responsive and appropriate to
the situation and the operation undertaken. M&E systems should be
integrated with implementing partners’ systems as far as possible.
M&E strategies must reflect the information needs and approaches

established by corporate policies such as WFP's Commitments to Women
and the Enabling Development policy, strategies such as the Strategic Plan
and Policy Framework and reports such as country office reports, annual
performance reports and standard project reports. Such M&E strategies
should provide data and results for local and corporate results oriented
management information systems.
The logical framework matrix is the foundation document for both

operation design and M&E. Additional elements of the M&E strategy are
extensions of the logical framework that describe how indicators will be
used in practice to measure implementation performance and results
achievement.
What are the Main Components of an M&E Strategy?

The main Components of an M&E Strategy are:
A logical framework.
An M&E plan for data collection and analysis, covering baseline,
ongoing monitoring and evaluation.
Reporting flows and formats.
A feedback and review plan.
A capacity building design.
An implementation schedule.
A budget.
In the next table, It describes the main content in the logical

framework matrix distinguishing between operation design
and monitoring and evaluation. It describes how the
content in the RBM results chain is identical to the first
column of the logical framework matrix. Hypothetical
examples of logical framework matrices are included.
 Description of the Main Content in each Column of the Logical Framework
Matrix
 Each of the 4 columns in the Logical Framework is described below. The first and
fourth columns articulate operations design and assumptions, while the second
and third columns outline the M&E performance measurement indicators and
means, to test whether or not the hypothesis articulated in the operation design
holds true.
 Column 1: This column encapsulates the design or internal logic of the operation.
It incorporates a hierarchy of what the operation will do (inputs, activities, and
outputs) and seeks to achieve (outcome and impact).
 Column 2: This column sets out how the design will be monitored and evaluated
by providing indicators used to measure whether or not various elements of the
design have occurred as planned.
 Column 3: This column specifies the source of information or means of
verification for answering the indicators.
 Column 4: This column outlines the external assumptions and risks related to
each level of the internal design logic that are necessary for the next higher level
of the internal logic to occur.
One of the key aspects of the project has been the strong focus on
stakeholders. A company’s ability to understand the needs and
demands of its stakeholders is a key prerequisite for achieving
high social performance. Successful stakeholder engagement
requires the company to be able to identify and monitor
stakeholders (for example through the support of databases,
and systematic search) and to engage intensely with them.
Stakeholder engagement thus acts as a sensing mechanism to
capture information about the interests and expectations of the
society in which the firm exists.
Among nearly all the participants, it has been found some
sophisticated approaches for identifying and monitoring
stakeholders. For example, energy company GENERATOR makes a
conscious effort to engage with its interest groups and has
developed a set of channels for dialogue and two-way
communication. Similarly, POWER, the other energy company,
has introduced a process to identify and monitor stakeholders. For
eight groups of stake-holders POWER analyzes 38 areas of
interest monitoring its performance against specific indicators.
POWER has also created a specific unit, the Interest Group
Relations Unit, responsible for managing stakeholder demands
and for maintaining good relations.
LEGISLATIVE PROVISION OF CSR IN INDIA
The Ministry of Corporate Affairs has notified Section 135

and Schedule VII of the Companies Act 2013 as well as the
provisions of the Companies (Corporate Social
Responsibility Policy) Rules, 2014 to come into effect from
April 1, 2014.
ESSENTIAL FEATURES OF CSR
 Corporate social responsibility (CSR, also called corporate conscience,

corporate citizenship, social performance, or sustainable responsible
business/ Responsible Business) is a form of corporate self regulation
integrated into a business model.
 CSR policy functions as a built-in, self-regulating mechanism
whereby a business monitors and ensures its active compliance with
the spirit of the law, ethical standards, and international norms.
 The goal of CSR is to embrace responsibility for the company's
actions and encourage a positive impact through its activities on the
environment, consumers, employees, communities, stakeholders and
all other members of the public sphere who may also be considered
as stakeholders.
CSR REGULATORY PROVISION
With effect from April 1, 2014, every company, private limited or
public limited, which either has a net worth of Rs 500 crore or a
turnover of Rs 1,000 crore or net profit of Rs 5 crore, needs to
spend at least 2% of its average net profit for the immediately
preceding three financial years on corporate social
responsibility activities.
The CSR activities should not be undertaken in the normal

course of business and must be with respect to any of the
activities mentioned in Schedule VII of the 2013 Act.
Contribution to any political party is not considered to be a
CSR activity and only activities in India would be considered for
computing CSR expenditure.
MEANING OF CSR
• The term "corporate social responsibility" came into common use in
the late 1960s and early 1970s after many multinational corporations
formed the term stakeholder, meaning those on whom an
organization's activities have an impact.
• CSR was used to describe corporate owners beyond shareholders as

a result of an influential book by R . Edward Freeman, Strategic
management: a stakeholder approach in 1984.
• Proponents argue that corporations make more long term profits by

operating with a perspective, while critics argue that CSR distracts
from the economic role of businesses. Others argue CSR is merely
window dressing , or an attempt to pre-empt the role of governments
as a watchdog over powerful multinational corporation.
BUSINESS EHTICS & CSR
• CSR is titled to aid an organization's mission as well as a guide to
what the company stands for and will uphold to its consumers.
Development business ethics is one of the forms of applied ethics
that examines ethical principles and moral or ethical problems that
can arise in a business environment.
• ISO 26000 is the recognized international standard for CSR. Public

sector organizations (the United Nations for example) adhere to the
triple bottom line(TBL).
• It is widely accepted that CSR adheres to similar principles but with

no formal act of legislation. The UN has developed the Principles of
Responsible Investment as guidelines for investing entities.
APPROACHES TO CSR
• Some commentators have identified a difference between the Canadian
(Montreal school of CSR), the Continental European Commission and the
Anglo Saxon approaches to CSR. And even within Europe the discussion
about CSR is very heterogeneous.
• A more common approach of CSR is philanthropy . This includes monetary

donations and aid given to local organizations and impoverished
communities in developing countries. Some organizations do not like this
approach as it does not help build on the skills of the local people, whereas
community-based development generally leads to more sustainable
development.
• Another approach to CSR is to incorporate the CSR strategy directly into the
business strategy of an organization. For instance, procurement of Fair
Trade of tea and coffee has been adopted by various businesses including
KPMG. Its CSR manager commented, "Fair Trade fits very strongly into our
commitment to our communities."
CSV & CSR
CSV received global attention in the Harvard Business Review article
Strategy & Society:
The Link between Competitive Advantage and Corporate Social Responsibility

by Michael E. Porter, a leading authority on competitive strategy and head
of the Institute for Strategy and Competitiveness at Harvard Business
School; and Mark R. Kramer, Senior Fellow at the Kennedy School at
Harvard University and co-founder of FSG Social Impact Advisors. The
article provides insights and relevant examples of companies that have
developed deep linkages between their business strategies and corporate
social responsibility.
Many approaches to CSR pit businesses against society, emphasizing the

costs and limitations of compliance with externally imposed social and
environmental standards. CSV acknowledges trade-offs between short-term
profitability and social or environmental goals, but focuses more on the
opportunities for competitive advantage from building a social value
proposition into corporate strategy.
STRATEGY & APPROACH TO CSR
Many companies use the strategy of benchmarking to compete
within their respective industries in CSR policy,
implementation, and effectiveness. Benchmarking involves
reviewing competitor CSR initiatives, as well as measuring and
evaluating the impact that those policies have on society and
the environment, and how customers perceive competitor CSR
strategy.
After a comprehensive study of competitor strategy and an

internal policy review performed, a comparison can be drawn
and a strategy developed for competition with CSR initiatives.
CREATING SHARED VALUE(CSV) UNDER CSR
• Another approach is garnering increasing corporate

responsibility interest. This is called creating Shared Value,
or CSV. The shared value model is based on the idea that
corporate success and social welfare are interdependent.
• A business needs a healthy, educated workforce,

sustainable resources and adept government to compete
effectively. For society to thrive, profitable and competitive
businesses must be developed and supported to create
income, wealth, tax revenues, and opportunities for
philanthropy.
MEASUREMENT FOR CSR FROM BUISNESS
PERSPECTIVE
The scale and nature of the benefits of CSR for an organization
can vary depending on the nature of the enterprise, and are
difficult to quantify, though there is a large body of literature
exhorting business to adopt measures beyond financial ones
(e.g. Deming’s Fourteen Points, Balance Score Card).
Orlitzky, Schmidt, and Rynes found a correlation between

social/environmental performance and financial performance.
However, businesses may not be looking at short-run financial
returns when developing their CSR strategy. Intel employ a 5-
year CSR planning cycle.
HRM & CSR
 A CSR program can be an aid to recruitment and retention,
particularly within the competitive graduate student market.
Potential recruits often ask about a firm's CSR policy during an
interview, and having a comprehensive policy can give an
advantage.
 CSR can also help improve the perception of a company among

its staff, particularly when staff can become involved through
payroll giving, fundraising activities or community
volunteering. CSR has been found to encourage customer
orientation among frontline employees.
RISK MANAGEMENT & CSR
Managing risk is a central part of many corporate
strategies. Reputations that take decades to build up
can be ruined in hours through incidents such as
corruption scandals or environmental accidents.
These can also draw unwanted attention from

regulators, courts, governments and media. Building a
genuine culture of 'doing the right thing' within a
corporation can offset these risks.
MARKET PLACE & CSR
 In crowded marketplaces, companies strive for a unique
selling proposition that can separate them from the
competition in the minds of consumers. CSR can play a
role in building customer loyalty based on distinctive
ethical values.
 Several major brands, such as The Cooperative Group,

The Body Shop and American Apparel are built on ethical
values. Business service organizations can benefit too from
building a reputation for integrity and best practice.
OPERATIONAL LEGITIMACY TO CSR
Corporations are keen to avoid interference in their
business through Taxation or Regulations. By taking
substantive voluntary steps, they can persuade
governments and the wider public that they are taking
issues such as health and safety, diversity, or the
environment seriously as good corporate citizens with
respect to labour standards and impacts on the
environment.
CRITICISM AND CONCERNS OF CSR
Critics of CSR as well as proponents debate a number of

concerns related to it. These include CSR's relationship to
the fundamental purpose and nature of business and
questionable motives for engaging in CSR, including
concerns about insincerity and hypocrisy.
PROFIT MAXIMIZATION V/S CSR
Milton Freidman and others have argued that a corporation's purpose is to
maximize returns to its shareholders, and that since only people can have
social responsibilities, corporations are only responsible to their
shareholders and not to society as a whole. Although they accept that
corporations should obey the laws of the countries within which they work,
they assert that corporations have no other obligation to society. Some
people perceive CSR as in-congruent with the very nature and purpose of
business, and indeed a hindrance to free trade. Those who assert that CSR is
contrasting with capitalism and are in favor of the free market argue that
improvements in health, longevity and/or infant mortality have been
created by economic growth attributed to free enterprises
FLOW DIAGRAM OF CSR IN VALUE CREATION
CRITICAL VIEW TO CSR
Critics of this argument perceive the free market as
opposed to the well-being of society and a hindrance
to human freedom. They claim that the type of
capitalism practiced in many developing countries is a
form of economic and cultural imperialism, noting
that these countries usually have fewer labour
protections, and thus their citizens are at a higher risk
of exploitation by multinational corporations.
SUSTAINABLE PROFITABILITY & CSR
 A wide variety of individuals and organizations operate in between these
poles. For example, the REALeadership Alliance asserts that the business of
leadership (be it corporate or otherwise) is to change the world for the
better. Many religious and cultural traditions hold that the economy exists
to serve human beings, so all economic entities have an obligation to society
(see for example Economic Justice for All).
 Moreover, as discussed above, many CSR proponents point out that CSR
can significantly improve long-term corporate profitability because it
reduces risks and inefficiencies while offering a host of potential benefits
such as enhanced brand reputation and employee engagement.
MOTIVES & CSR
Some critics believe that CSR programs are undertaken by
companies such as British American Tobacco (BAT), the
petroleum giant BP (well known for its high-profile advertising
campaigns on environmental aspects of its operations), and
McDonalds -to distract the public from ethical questions posed
by their core operations.
They argue that some corporations start CSR programs for the
commercial benefit they enjoy through raising their reputation
with the public or with government. They suggest that
corporations which exist solely to maximize profits are unable
to advance the interests of society as a whole.
NARRATIVES ON NEGATIVE SIDE OF CSR
 Another concern is that sometimes companies claim to promote CSR and be
committed to sustainable development but simultaneously engage in
harmful business practices. For example, since the 1970s, the McDonald’s
Corporation’s association with Ronald McDonald House has been viewed as
CSR and relationship marketing. More recently, as CSR has become
mainstream, the company has beefed up its CSR programs related to its
labor, environmental and other practices .
 All the same, in McDonald’s Restaurant V Morris & Steel, Lord Justices Pill,
May and Keane ruled that it was fair comment to say that McDonald's
employees worldwide 'do badly in terms of pay and conditions' and true that
'if one eats enough McDonald's food, one's diet may well become high in fat
etc., with the very real risk of heart disease.
NEED FOR REGULATORY CONTROL FOR CSR
 Critics concerned with corporate hypocrisy and insincerity generally suggest that
better governmental and international regulation and enforcement, rather than
voluntary measures, are necessary to ensure that companies behave in a socially
responsible manner. A major area of necessary international regulation is the
reduction of the capacity of corporations to sue states under investor state dispute
settlement provisions in trade or investment treaties if otherwise necessary public
health or environment protection legislation has impeded corporate investments.
 Others, such as Patricia Werhane, argue that CSR should be considered more as a
corporate moral responsibility, and limit the reach of CSR by focusing more on direct
impacts of the organization as viewed through a systems perspective to identify
stakeholders. For a commonly overlooked motive for CSR, one may see the relevance
of Corporate Social Entrepreneurship, whereby CSR can also be driven by employees'
personal values, in addition to the more obvious economic and governmental drivers.
ETHICAL CONSUMERISM & CSR
 The rise in popularity of ethical consumerism over the last two decades can
be linked to the rise of CSR. As global population increases, so does the
pressure on limited natural resources required to meet rising consumer
demand (Grace and Cohen 2005, 147).
 Industrialization, in many developing countries, is booming as a result of

both technology and globalization. Consumers are becoming more aware of
the environmental and social implications of their day-to-day consumer
decisions and are therefore beginning to make purchasing decisions related
to their environmental and ethical concerns. However, this practice is far
from consistent or universal.
GLOBALIZATION, MARKET FORCES & CSR
 As corporations pursue growth through Globalization, they have
encountered new challenges that impose limits to their growth and
potential profits. Government regulations, tariffs , environmental
restrictions and varying standards of what constitutes "labor exploitation"
are problems that can cost organizations millions of dollars.
 Some view ethical issues as simply a costly hindrance, while some

companies use CSR methodologies as a strategic tactic to gain public
support for their presence in global markets, helping them sustain a
competitive advantage by using their social contributions to provide a
subconscious level of advertising. (Fry, Keim, Meiners 1986, 105) Global
competition places a particular pressure on multinational corporations to
examine not only their own labor practices, but those of their entire supply
chain, from a CSR perspective.
CORPORATE STAKEHOLDERS & CSR
 The role among corporate stakeholders is to work collectively to pressure
corporations that are changing. Shareholders and investors themselves,
through socially responsible investing are exerting pressure on corporations
to behave responsibly.
 Non governmental organizations are also taking an increasing role,

leveraging the power of the media and the Internet to increase their scrutiny
and collective activism around corporate behavior. Through education and
dialogue, the development of community awareness in holding businesses
responsible for their actions is growing. In recent years, the traditional
conception of CSR is being challenged by the more community-conscious
creating shared value concept (CSV), and several companies are refining
their collaboration with stakeholders accordingly.
ETHICS TRAINING & CSR
 The rise of ethics training inside corporations, some of it required by
government regulation, is another driver credited with changing the
behavior and culture of corporations. The aim of such training is to help
employees make ethical decisions when the answers are unclear. Tullberg
believes that humans are built with the capacity to cheat and manipulate, a
view taken from Trivers (1971, 1985), hence the need for learning normative
values and rules in human behavior.
 The most direct benefit is reducing the likelihood of "dirty hands" (Grace
and Cohen 2005), fines and damaged reputations for breaching laws or
moral norms. Organizations also see secondary benefit in increasing
employee loyalty and pride in the organization. Caterpillar and Best Buy are
examples of organizations that have taken such steps.
CSR Vs CMR
( CORPORATE MORAL RESPONSIBILITY)
 One relevant documentary is The Corporation, the history of organizations
and their growth in power is discussed. Corporate social responsibility, what
a company does in trying to benefit society, versus corporate moral
responsibility (CMR), what a company should morally do, are both
important topics to consider when looking at ethics in CSR.
 For example, Ray Anderson, in The Corporation, takes a CMR perspective in

order to do what is moral and he begins to shift his company's focus towards
the biosphere by utilizing carpets in sections so that they will sustain for
longer periods. This is Anderson thinking in terms of Garret Hardin's "The
Tragedy of the Commons," where if people do not pay attention to the private
ways in which we use public resources, people will eventually lose those public
resources.
LAWS, REGULATIONS & CSR
 Another driver of CSR is the role of independent mediators, particularly the
government, in ensuring that corporations are prevented from harming the
broader social good, including people and the environment. CSR critics such
as Robert Reich argue that governments should set the agenda for social
responsibility by the way of laws and regulation that will allow a business to
conduct themselves responsibly.
 The issues surrounding government regulation pose several problems.

Regulation in itself is unable to cover every aspect in detail of a corporation's
operations. This leads to burdensome legal processes bogged down in
interpretations of the law and debatable grey areas (Sacconi 2004). For
example, General Electric failed to clean up the Hudson River -after
contaminating it with organic pollutants. The company continues to argue
via the legal process on assignment of liability, while the cleanup remains
stagnant. (Sullivan & Schiafo 2005)
CASE STUDIES ON REGULATORY ILLUSION
CSR
 The second issue is the financial burden that regulation can place on a
nation's economy. This view shared by Bulkeley, who cites the Australian
federal government's actions to avoid compliance with the Kyoto Protocol in
1997, on the concerns of economic loss and national interest. The Australian
government took the position that signing the Kyoto Pact would have
caused more significant economic losses for Australia than for any other
OECD nation (Bulkeley 2001, pg 436).
 On the change of government following the election in November 2007,

Prime Minister Kevin Rudd signed the ratification immediately after
assuming office on 3 December 2007, just before the meeting of the UN
Framework Convention on Climate Change. Critics of CSR also point out
that organisations pay taxes to government to ensure that society and the
environment are not adversely affected by business activities.
CSR IN DENMARK- A CASE STUDY
 Denmark has a law on CSR. On 16 December 2008, the Danish parliament
adopted a bill making it mandatory for the 1100 largest Danish companies,
investors and state-owned companies to include information on corporate
social responsibility (CSR) in their annual financial reports. The reporting
requirements became effective on 1 January 2009. The required information
includes:
 information on the companies’ policies for CSR or socially responsible
investment (SRI)
 information on how such policies are implemented in practice, and
 information on what results have been obtained so far and managements
expectations for the future with regard to CSR/SRI.
 CSR/SRI is still voluntary in Denmark, but if a company has no policy on
this it must state its positioning on CSR in their annual financial report.
More on the Danish law can be found at CSRgov.dk
STAKEHOLDERS’ RESPONSIBILITY & CSR
 Increasingly, corporations are motivated to become more socially
responsible because their most important stakeholders expect them to
understand and address the social and community issues that are relevant to
them. Understanding what causes are important to employees is usually the
first priority because of the many interrelated business benefits that can be
derived from increased employee engagement (i.e. more loyalty, improved
recruitment, increased retention, higher productivity, and so on). Key
external stakeholders include customers, consumers, investors (particularly
institutional investors), communities in the areas where the corporation
operates its facilities, regulators, academics, and the media
DISABILITY & CSR
 In recent years CSR is increasingly becoming a part of a large number of companies. It is
becoming an important activity for businesses throughout the globe.
 Basically, CSR means that a company's business model should be socially responsible and
environmentally sustainable. By socially responsible, it means that the company's activities
should benefit the society and by environmentally sustainable it means that the activities of the
company should not harm the environment.
 But currently what we can see is that there is an outburst of enthusiasm for environmental
causes only. For example, controlling pollution, global warming, deforestation, mitigate carbon
emissions, etc. Whereas it can be said that the same enthusiasm is not seen for social welfare.
This is because most of the social welfare activities of the companies contribute to the welfare of
us able bodied people but do not take into account the disabled people who are also a part of
the society in which the company exists and who amount to at least 10% of the population.
Therefore, disability must be made a part of CSR policies of the companies and people with
disabilities must be allowed to become stakeholders.
DIVERSITY MANAGEMENT & CSR
 There should be non-discrimination or diversity management awareness-raising and
training for employees in the companies, that include disability treatment. They
should include the disability factor in employment/HR indicators (age distribution,
gender, contract type, professional categories and/or activity areas, rotation) so that
the situation of people with disabilities can be compared with that of other
employees. The companies should take into account the characteristics of people
with disabilities when managing human resources (recruitment, selection,
contracting and induction, promotion, training, prevention of risks at work).
 Customer care staff training should be carried out by the companies aimed at
guaranteeing appropriate treatment of people with disabilities. They should have a
policy or directive aimed at considering or favouring suppliers and subcontractors
that employ people with disabilities, including Sheltered Workshops.
SOCIAL INCLUSION & CSR
Thus, carrying out business practice which includes
disabled people will help improve the company's
reputation and image in an increasingly competitive
environment.
Finally, disability is one of the factors that can contribute

to "Diversity" and Diversity is a rising value within
companies’ management. However, disability is often
pushed behind in favour of other diversity criteria, thus
disability needs to be specifically included within the CSR.
SOCIO-BUISNESS DYANAMICS & CSR
RELEVANCE OF BUSINESS
ORGANIZATIONS FOR CSR
CREATING GOODS AND SERVICES
GENERATING EMPLOYMENT
CONTRIBUTING TO THE NATIONAL EXCHEQUER
DRIVE ECONOMIC DEVELOPMENT
COMPANIES HAVE TO GO BEYOND BOTTOM- LINE
ANALYSIS TO ENSURE SOCIAL, ENVIRONMENTAL ,
AND ECONOMIC CONSIDERATIONS ARE INEGRATED
ETHICS TRAINING & CSR
 The rise of ethics training inside corporations, some of it required by
government regulation, is another driver credited with changing the
behavior and culture of corporations. The aim of such training is to help
employees make ethical decisions when the answers are unclear. Tullberg
believes that humans are built with the capacity to cheat and manipulate, a
view taken from Trivers (1971, 1985), hence the need for learning normative
values and rules in human behavior.
 The most direct benefit is reducing the likelihood of "dirty hands" (Grace
and Cohen 2005), fines and damaged reputations for breaching laws or
moral norms. Organizations also see secondary benefit in increasing
employee loyalty and pride in the organization. Caterpillar and Best Buy are
examples of organizations that have taken such steps.
ASSESSMENT OF PROFIT FOR CSR
The net worth, turnover and net profits are to be computed in
terms of Section 198 of the 2013 Act as per the profit and loss
statement prepared by the company in terms of Section 381 (1)
(a) and Section 198 of the 2013 Act. While these provisions have
not yet been notified, is has been clarified that if net profits are
computed under the Companies Act, 1956 they needn't be
recomputed under the 2013 Act.
Profits from any overseas branch of the company, including

those branches that are operated as a separate company would
not be included in the computation of net profits of a company.
Besides, dividends received from other companies in India
which need to comply with the CSR obligations would not be
included in the computation of net profits of a company.
GREY AREAS OF CSR
The CSR Rules appear to widen the ambit for compliance
obligations to include the holding and subsidiary
companies as well as foreign companies whose branches or
project offices in India fulfill the specified criteria. There is
a need for clarity with respect to the compliance
obligations of a company as well as its holding and
subsidiary companies.
CSR IN INDIA AS PER THE AMENDEMNT IN
THE COMPANY LAW 2013
• Every company having net worth of rupees five hundred
crore or more, or
• turnover of rupees one thousand crore or more or a net
profit of rupees five crore or more – during any financial
year shall constitute a Corporate Social Responsibility
Committee of the Board consisting of three or more
directors, out of which at least one director shall be an
independent director.
CHIEF ACTIVTIES TO BE COVERED UNDER CSR
The activities that can be undertaken by a company to fulfill its CSR obligations include :
1. eradicating hunger, poverty and malnutrition,
2. promoting preventive healthcare,
3. promoting education and promoting gender equality,
4. setting up homes for women, orphans and the senior citizens,
5. measures for reducing inequalities faced by socially and economically backward groups,
6. ensuring environmental sustainability and ecological balance,
7. animal welfare,
8. protection of national heritage and art and culture,
9. measures for the benefit of armed forces veterans, war widows and their dependents,
10. training to promote rural, nationally recognized, Paralympic or Olympic sports,
11. contribution to the prime minister's national relief fund or any other fund set up by the Central
Government for socio economic development and relief and welfare of SC, ST, OBCs,
minorities and women,
12. contributions or funds provided to technology incubators located within academic institutions
approved by the Central Government and rural development projects.
BOARD’S RESPONSIBILITY ON CSR
The Board's report under sub-section (3) of section 134 shall
disclose the composition of the Corporate Social Responsibility
Committee. The Corporate Social Responsibility Committee
shall,—
(a) formulate and recommend to the Board, a Corporate Social
Responsibility Policy which shall indicate the activities to be
undertaken by the company as specified in Schedule VII;
(b) recommend the amount of expenditure to be incurred on the
activities referred to in clause (a); and
(c) monitor the Corporate Social Responsibility Policy of the
company from time to time.
NARRATIVES ON THE PROVISION OF CSR
• In determining CSR activities to be undertaken, preference would need to be
given to local areas and the areas around where the company operates.
• To formulate and monitor the CSR policy of a company, a CSR Committee of the
Board needs to be constituted.
• Section 135 of the 2013 Act requires the CSR Committee to consist of at least three
directors, including an independent director.
• However, CSR Rules exempts unlisted public companies and private companies
that are not required to appoint an independent director from having an
independent director as a part of their CSR Committee and stipulates that the
Committee for a private company and a foreign company need have a minimum
of only 2 members.
PROCESS DEFINITION OF CSR POLICY
The Board of every company referred to in sub-section (1)

shall,—
(a) after taking into account the recommendations made by
the Corporate Social Responsibility Committee, approve
the Corporate Social Responsibility Policy for the company
and disclose contents of such Policy in its report and also
place it on the company's website, if any, in such manner
as may be prescribed; and
(b) ensure that the activities as are included in Corporate
Social Responsibility Policy of the company are
undertaken by the company.
PROVISIONS OF FUNDING FOR CSR
The Board of every company referred to in sub-section (1), shall ensure that
the company spends, in every financial year, at least two per cent. of the
average net profits of the company made during the three immediately
preceding financial years, in pursuance of its Corporate Social Responsibility
Policy:
Provided that the company shall give preference to the local area and areas
around it where it operates, for spending the amount earmarked for
Corporate Social Responsibility activities:
Provided further that if the company fails to spend such amount, the Board
shall, in its report made under clause (o) of sub-section (3) of section 134,
specify the reasons for not spending the amount.
Explanation.—For the purposes of this section “average net profit” shall be

calculated in accordance with the provisions of section 198.
GUIDELINES FOR SUPPORT OF CSR SUPPORT
• A company can undertake its CSR activities through a registered trust or society,
a company established by its holding, subsidiary or associate company or
otherwise, provided that the company has specified the activities to be
undertaken, the modalities for utilization of funds as well as the reporting and
monitoring mechanism. If the entity through which the CSR activities are being
undertaken is not established by the company or its holding, subsidiary or
associate company, such entity would need to have an established track record
of three years undertaking similar activities.
Companies can also collaborate with each other for jointly undertaking CSR
activities, provided that each of the companies are able individually report on
such projects.
A company can build CSR capabilities of its personnel or implementation
agencies through institutions with established track records of at least three
years, provided that the expenditure for such activities does not exceed 5% of
the total CSR expenditure of the company in a single financial year.
OBLIGATIONS UNDER CSR
The CSR Rules specify that a company which does not
satisfy the specified criteria for a consecutive period of
three financial years is not required to comply with the
CSR obligations, implying that a company not satisfying
any of the specified criteria in a subsequent financial year
would still need to undertake CSR activities unless it
ceases to satisfy the specified criteria for a continuous
period of three years. This could increase the burden on
small companies which do not continue to make
significant profits.
EXPENDITURE PATTERN UNDER CSR
• The report of the Board of Directors attached to the financial
statements of the Company would also need to include an annual
report on the CSR activities of the company in the format prescribed
in the CSR Rules setting out inter alia a brief outline of the CSR
policy, the composition of the CSR Committee, the average net profit
for the last three financial years and the prescribed CSR expenditure.
• If the company has been unable to spend the minimum required on

its CSR initiatives, the reasons for not doing so are to be specified in
the Board Report.
Where a company has a website, the CSR policy of the company would
need to be disclosed on such website
UNDERSTANDING CORPORATE SOCIAL
RESPONSIBILITY
ORGANIZATIONS ARE LIVING SYSTEMS –CLOSELY
INTERACT WITH INTERNAL AND EXTERNAL
ENVIRONMENT
IMPORTANT ASPECTS OF ORGANIZATIONS –HUMAN

AND TECHNICAL
WOMEN IN CSR
Why the world needs women entrepreneurs?
 Narrowing the gender gap in employment will increase global income per
person by as much as 20% by 2030. But the benefits go beyond the bottom
line. Women business leaders inspire other women to pursue their dreams.
They may also find it easier to balance work and family outside the
traditional corporate world. In emerging markets, women reinvest 90% of
their earnings in their families and communities—which means that
investing in women is an investment in our collective future.
 The world needs women entrepreneurs, and women entrepreneurs need all
of them. It is time to provide the support and tools to ensure that, in 2015
and beyond, women-led businesses flourish.
Women in business 2015 results
Globally, 22% of senior roles held by women is slightly up
from 2004 (19%) but down from 24% last year,
highlighting broad stagnation. Japan remains at the
bottom of the list with just 8% of senior roles held by
women, followed by Germany (14%) and India (15%).
There have been pockets of improvement, however, with

26% of senior roles in the EU now occupied by women –
an all-time high. This has been driven by France (33%),
Sweden (28%) and Greece (27%). At the same time though
the number in Latin America has fallen to 18% - an all-time
low.
More about Corporate Social Responsibility
• Key Issues, Context
• Key CSR drivers
• Implications for enterprise
• Implications for development
Courtesy: Dr. Anthony Miller

United Nations Conference on Trade and Development
Main Concepts of CSR
CSR (Carrol, 1979)
Firms have responsibilities to societies including economic, legal, ethical and
discretionary (or philanthropic).
- See also DeGeorge (1999) on the “Myth of the Amoral Firm”
Social Contract (Donaldson, 1982; Donaldson and Dunfee, 1999)

– There is a tacit social contract between the firm and society; the
contract bestows certain rights in exchange for certain
responsibilities.
Stakeholder Theory (Freeman, 1984) – A stakeholder is “any group or

individual who can affect or is affected by the achievement of an
organisation’s purpose.” Argues that it is in the company’s strategic
interest to respect the interests of all its stakeholders.
Main Concepts of CSR
CSR = political economy
The rights and responsibilities assigned to private industry.

Key Issues in CSR
 Labour rights:
 child labour
 forced labour
 right to organise
 safety and health
 Environmental conditions
 water & air emissions
 climate change
 Human rights
 cooperation with paramilitary forces
 complicity in extra-judicial killings
 Poverty Alleviation
 job creation
 public revenues
 skills and technology
Context Globally
Liberalisation of markets – reduction of the
regulatory approach
Emergence of global giants, consolidation of

market share
Development of the ‘embedded firm’ and the

global value chain
 Development of supplier networks in developing
countries
Key drivers of CSR
Around the world Developing Countries

• NGO Activism • Foreign customers
• Responsible investment • Domestic consumers
• Litigation • FDI
• Gov & IGO initiatives • Government & IGO
Key Drivers: NGO Activism
Facilitators: IT (esp Internet),
media, low cost travel
Boycotts, brand damage,

influence legislation, domino
effect
e.g. Shell in Nigeria, Exxon in

Cameroon, Sinopec in Sudan,
Apparel Industry (Nike, Gap),
GMO, Wood Products, etc.
Domino Effect in the US Wood Products Industry:
7 out of top 10 shift policy on old growth within 18 months
Date of Company Industry Rank

Policy Shift
Aug - 1999 Home Depot 1
Nov - 1999 Home Base 6
Nov - 1999 Wickes 9
Jan - 2000 Menards 3
Aug - 2000 Lowes 2
Aug - 2000 84 Lumber 4
Dec - 2000 Payless Cashways 5
Key Drivers: Responsible Investment
 Roots of: South Africa Apartheid
Divestment
 Significant size: US SRI = 2.3 trillion $

in 2005 or 10% of all professionally
managed investments
 Shareholder activism: shareholder

resolutions; voting process
 Influence corporate reporting and

disclosure requirements
 New rules on CSR reporting

Principles for Responsible Investment
www.unpri.org
Signatories will
1 …incorporate ESG issues into investment analysis and decision-
making processes.
2 …be active owners and incorporate ESG issues into our ownership
policies and practices.
3 …seek appropriate disclosure on ESG issues by the entities in which
we invest.
4 …promote acceptance and implementation of the Principles within
the investment industry.
5 …work together to enhance our effectiveness in implementing the
Principles.
6 …each report on our activities and progress towards implementing
the Principles.
Investor opinion survey (IFC)
Asset owners. Do you expect to implement ESG policies in your

emerging market investments?
Yes 81.5%
No 18.5%
0 10 20 30 40 50 60 70 80 90 100
Key Drivers: Litigation
Foreign Direct Liability
Alien Tort Claims Act (ATCA): human rights,
environmental rights

o Unocal Burma $30,000,000 settlement
o Coca-Cola Columbia
o Rio Tinto Papau New Guinea
o Del Monte Guatemala
o The Gap Saipan
o Shell Nigeria Other tools: RICO, False Advertising
 E.g. Saipan ‘sweatshop’ cases; Katsky v. Nike

United Nations Initiatives
UN Global Compact
UN Principles for Responsible Investment
UNEP Equator Principles
ILO Tripartite Declaration of Principles
concerning Multinational Enterprises and Social
Policy (MNE Declaration)
UNHCHR Business and Human Rights
UNODC Anti-corruption
UNCTAD Corporate Responsibility Reporting,
World Investment Report
Implications for Enterprises
CSR Drivers
 New social and product liability
patterns
 Development of Codes of Conduct

and CSR reporting Transnational Corporations
 Expanding sphere of influence

 Application of Code of Conduct to
value chain
 CSR management: value chain
management = compliance The Extended Firm
management Regional Plants / JV Partners
Suppliers / Distributors
Implications for Enterprises:
TNC as an “organ of society”
“every individual and every It would be a strange tort system that
organ of society [should] imposed liability on state actors but not
promote respect for these rights on those who conspired with them to
and freedoms and to secure perpetrate illegal acts through coercive
their universal and effective use of state power. - 1997 Eastman Kodack
recognition.” - UN International Co. v. Kalvin
Declaration of Human Rights
Trend in international law International

International principles
apply only to principles apply to
governments governments and
companies
Implications for Enterprises:
CSR Management
How do companies address socio-environmental & legal compliance

issues?
• Policies - Code of Conduct
• Systems - Compliance Management
• Reporting - Accounting and Reporting
CSR Management:
Systems approach
Sustainable business development does not come

about of its own accord. Rather, commitment to
sustainability demands that corporate processes be
reliably controlled and that everyone's actions - in
finance as much as in environmental and social areas -
be coordinated. Prerequisites for this are binding
guidelines, unambiguous corporate goals and a
clear organizational structure.
- Deutsche Telekom
CSR Management:
Management structure
Example: Chiquita
Board of Directors Audit Committee of

Board
President & CEO
Group Presidents Chief Financial VP of Human General Counsel Corporate Steering

Officer Resources Responsibility Committee
Officer
CSR Management:
Plan, Do, Check, Act method
Plan Do
• Consult stakeholders • Establish management
systems and personnel
• Establish code of conduct
• Promote code compliance
• Set targets
Act Check
• Corrective action • Measure progress
• Reform of systems • Audit
• Report
Code of Conduct:
Widespread adoption among TNCs
Adoption of… Codes found among all

industrial sectors.
• More than half of the 100 largest firms
by global revenue (Fortune Global 100)
Not Specified Multi-Sector
• More than a third of the 100 largest 12% 7% Technology
firms by foreign assets (UNCTAD WIR 17%
100) Heavy Industry

27%
• 57% of all foreign assets Services
Light Industry 20%
17%
• 51% of all foreign sales
• 65% of all foreign employees Source: OECD 1999

survey of 233 codes
Code of Conduct:
Issue emphasis varies by industry
Heavy
Industry
Light Environment
Industry
Fair Employment &
Labour Rights
Services
Rule of Law
Fair Business Practices

Technology
Multi-Sector
0 20 40 60 80 100
% of Codes addressing issue

Source: OECD 1999
survey of 233 codes
Code of Conduct:
Emerging consensus on key issues
Bribery/improper payments
Conflict of interest
Security of proprietary information

Receiving gifts
Discrimination / equal opportunity

Giving gifts
Environment
Sexual harassment
Antitrust
Workplace safety
Political activities
Community relations
Confidentiality of personal information

Human rights
0% 25% 50% 75% 100%
% of codes addressing issue
Source: Conference Board 1999,

Survey of 123 Codes
Code of Conduct:
Cascade effect
100%
as % of all codes surveyed 82%
75%
50%
50%
34%
22%
25%
0%
Company Contractors Sub- Customers
contractors
Source: OECD 1999

survey of 233 codes
Code of Conduct:
Cascade effect
JV Partners Suppliers/ Vendors
Giving gifts
Receiving gifts
Bribery/improper payments
Conflict of interest
Environment
Discrimination / equal opportunity
Sexual harassment
Workplace safety
Human rights
Political activities
Whistleblowing
Child labor
Nepotism
0% 10% 20% 30% 40% 50%
Source: Conference Board 1999,
% of COE applying to JV partner or Supplier/Vendor
Survey of 123 Codes
Sphere of Influence
Who – is to be influenced?
Sphere of Influence
What – issues are to be influenced?

Sphere of Influence
How – are those issues to be influenced?

Sphere of Influence
Example: Mattel
Who: suppliers, JVs and branch plants
What: OSH
How: focus on manufacturing processes, HR, factory design
CSR Management:
Governing the value chain
Compliance Management:
Management by certification
ISO 14000 by Region SA 8000 by Region

Far East Aust./ New
Zealand
Europe
Africa/ W.
Asia
S. America
Asia N.
N. America
America
Europe S.
Africa America
• Introduced 1995
• Introduced 1998
• By 2002: 37,000 factories, 112
• By 2005: 763 factories, 47
countries
countries
Compliance Management:
Management by certification
ISO 26000: Social Responsibility

• To be Introduced in 2009 or 2010
• NOT a Management System (?)
• NOT a Certifiable Standard (?)
ISO 26000 Roadmap
Principles of SR
1. Ethical behaviour 2. Respect for rule of law
3. Respect for international norms of behaviour
4. Respect for and considering of stakeholder interests
5. Accountability 6. Transparency
7. Precautionary approach 8. Respect for human rights
Core Subjects Implementing SR
7.3 Working With Stakeholders

Organizational Governance
7.2 7.4
Community & society development
Defining scope Integrating into organization

Fair operating practises
Consumer issues
Labour Practises
7.5
Human Rights
Environment
Implementing in daily practise
7.7
Evaluating performance
7.8
Enhancing credibility
7.3 Communicating
CSR Management:
Supply chain specific
CSR Management:
CSR reporting becomes ‘mainstream’
% of Large Firms Issuing a CSR Report
64%
CSR Management:
Emerging standards in CSR Reporting
Global Reporting Initiative (GRI)

A multi-stakeholder initiative
www.globalreporting.org
International Standards of Accounting and

Reporting (ISAR)
A project of UNCTAD
www.unctad.org/isar
Implications for Development
 CSR ‘cascade effect’ on members of the global

value chain
 labour conditions (e.g. OSH, right to
organise, wages)
 environmental controls
 transfer of new management techniques
 Compensation for weak legal environment in

LDCs
 Impact on economic development & national

competitiveness???
Implications for Development:
CSR management
CSR performance among 100 emerging market enterprises
Environment overall
100%
80%
60%
40%
20%
0%
Policy Systems Reporting
Advanced Good Intermediate Limited No evidence
Source: UNCTAD, 2008

CSR management
Countering Bribery overall

100%
80%
60%
40%
20%
0%
intermediate limited no evidence

CSR management
Human Rights overall

100%
80%
60%
40%
20%
0%
intermediate limited no evidence

Is CSR good for growth?
David Henderson
“[CSR]’s adoption would reduce competition and economic

freedom, and undermine the market economy.”
“…[CSR] is liable to hold back the development of poor countries

through the suppression of employment opportunities within them.”
Experiments in quantification
Does an increase in CSR correspond with an
increase in labour costs?
40,000
35,000
Labor Cost per worker in manufacturing
30,000
($ per year, 1990-1994)
25,000
20,000
15,000
10,000
R2 = 0.6079
5,000
Indonesia Costa Rica
0
30 35 40 45 50 55 60 65 70 75 80
National Corporate Re s pons ibility Inde x (2003 Score)
Experiments in quantification
Does an increase in CSR correspond with a
decrease in real GDP growth?
10.0%
China
Ireland
8.0%
Real GDP Growth Avgerage 1991-2001
6.0%
New Zealand
4.0% Indonesia
2.0%
Turkey
Thailand
0.0%
30 35 40 45 50 55 60 65 70 75 80
-2.0%
Russia
-4.0%
National Corporate Re s pons ibility Inde x (2003 Score)
What Is CORPORATE GOVERNANCE
• “CORPORATE GOVERNANCE IS NOT AN ABSTRACT

GAL,BUT EXISTS TO SERVE CORPORATE PURPOSES WITHIN
WHICH STOCKHOLDERS , DIRECTORS AND MANAGEMENT
CAN PURSUE MOST EFFECTIVELY THE OBJECTIVES OF THE
CORPORATION” (US BUSINESS ROUND TABLE WHITE
PAPER ON CORPORATE GOVERNANCE, SEPTEMBER 1997).
THEORIES OF CORPORATE GOVERNANCE
THEORIES OF CORPORATE GOVERNANCE:

 AGENCY THEORY
 STEWARDSHIP THEORY
 SHAREHOLDER VERSUS STAKEHOLDER THEORY
 TRANSACTION COST THEORY
 SOCIOLOGICAL THEORY
Importance of CSR IN CORPORATE
GOVERNANCE:
1.ECONOMIC RESPONSIBILITY
2. LEGAL REPSONSIBILITY
3. ETHICL RESPOSNIBILITY.
4.DISCRETIONARY OR PHILANTHROPIC RESPONSIBILITY.

LIST OF OBLIGATIONS TO SOCIETY ,INVESTORS AND EMPLOYEES( Adapted from cg Principles,
policies and Practices ,A.c.Fernando(2006)
OBLIGATIONS TO SOCIETY OBLIGATIONS TO OBLIGATION TO

INVESTORS EMPLOYEES
National interest, Political Non TOWARDS FAIR EMPLOYMENT PRACTICES,
SHAREHOLDERS HUMANE TREATMENT
Alignment, Legal Compliances,
Rule of Law
Honest & Ethical Conduct, MEASURES PROMOTIN EQUAL OPPORTUNITY
INFORMED EMPLOYER ND EMPOWERMENT
Corporate -Citizenship, Ethical SHAREHOLDER
Behaviour ,Social Concerns, CSR PARTICPATION,
Environment Friendly ,Healthy & TRANSPARENCY ENCOURAGING WHISTLE

BLOWER, EQUITY &
Safe working conditions , INCLUSIVENESS
Trusteeship, Accountability,
Effectiveness & Efficiency , Timely
Responsiveness
Uphold Brand of the Country FINANCIAL REPORTING PARTICPATIVE AND
& RECORDS COLALBORATIVE
ENVIRONMENT
Relationship between values & skills
Organizations use mutually understood vision and values to

guide decision making and rely on collaboration & trust to get
things done.
Concept of compassion & common good should precede good
salary , status, recognition –to get the Visionary Leaders
Only such leaders would be able to create an Organization –
which will help develop unique qualities in every stakeholder-
as every person knows something nobody else knows and such
organizations will have higher chances at success
MATRIX OF TRANSCEDENT &
FORMAL ORGANIZATION
ANARCHY
ROBOT
SOCIAL
INCORPORATED
RECOMMENDED STEPS FOR ORGANIZATIONS –FOR
VALUE CREATION THROUGH CSR
 The Organizations should reflect the confidence of its management in the
role play. This means the management of an organization should do what it
preaches an promises or walk the talk.
 It should be consistent in upholding values over the long run
 The Organization should show respect & courtesy to all stakeholders of the
organization
 There should not be any contradiction between verbal and non-verbal
activities of the organization
 There should be a positive & sincere attitude and the motivational should
be fresh and interesting
 There should be a constant endeavour to find a common ground between
the different stakeholders and society at large , based upon emotional
understanding of the close connection between them
 Organizations should stay focused in proving that good ethics means good
buisness in the long run
STAKEHOLDER THEORY & CSR
PRIMARY SOCIAL SECNDARY PRIMARY NON – SECONDARY NON
STAKEHOLDERS SOCIAL SOCIAL SOCIAL
STAKEHOLDERS STAKEHOLDERS STAKEHOLDERS
INVESTORS GOVERNMENT & NATURAL ENVIORNMENTAL
REGULATOR ENVIRONMENT PRESSURE
GROUPS
EMPLOYEES CIVIC FUTURE ANIMAL WELFARE
INCLUDING INSTITUTIONS GENERATIONS ORGANIZATIONS
MANAGERS
LOCAL SOCIAL PRESSURE NON HUMN
COMMUNITIES GROUPS SPECIES
SUPPLIERS MEDIA AND
ACADEMIC
COMMENTRATOR
S
OTHER BUISNESS TRADE BODIES
PARTNERS COMPTETITORS
STAKEHOLDERS RELATIONSHIP
UNDER CSR
COMPLEMENTARY NEEDS OF AN
ORGANIZATION
NEED TO HOLD TOGETHER THE NEED TO BE DIFFERENT

NEED TO CONFORM NEED TO DIFFER
NEED TO SEEK CONVERGENCE NEED TO SEEK DIVERGENCE
THROUGH REGULATORY PROCESS THROUGH INNOVATIVE PROCESS
POSSIBLE RISK FACTORS
FOR A COMPANY
BUSINESS ENVIRONMENT
COMPETITIVE ISSUES
COMPLIANCE ASPECT
EMPLOYEES PROBLEM
OPERATIONAL FACTORS
REPUTATIONAL LOSS
SECURITY & FRAUD
STRATEGIC FAILURE
TECHNOLOGICAL CHANGE
TRADE CREDIT
CUSTOMER INSOLVENCY
A Client seeks the advise/services of a Consultant to accomplish its
business objectives and expects that the services so rendered will meet
the desired objectives. The issues of selection of right Consultant has
become difficult due to mushroom growth in number of Consultant
available in the marketplace.
Further Client look for value addition to the issue/problem at hand
from Consultant i.e. Consultant must understand the problem in a
holistic way from all the dimensions right from defining it properly to
the smooth implementation.
Therefore in this changing scenario it has become essential for
Consultants to prepare proposal which are –
1. Proposal Presentation (Persuasive in nature and meet the
expectations of Clients).
2. Report Writing.
PROPOSAL WRITING
Need For Proposal Writing
Why do Clients want proposals?
A Client, who is seeking an advise from a Consultant, acts on
the Recommendations given by Consultant in his report. This
may involve investment decisions, changes in present working
conditions and so on. It may happen that the Consultant have
not understood the problem exactly and have given
recommendations, which may have repercussions on the Client
system. Further Client’s personnel involved in engagement of
Consultant in such circumstances get affected. Thus a Client
runs following risks in a Consultant engagement:
a) General Business Risks
b) Personnel Concerns
Structuring And Formatting Of
Proposal
TECHNICAL DETAILS
This section contains all the relevant Technical detail such
as Background, Objectives, Scope, Methodology,
Deliverables etc. The details are worked out based on the
Clients need and requirements. It also gives a detailed
activity chart indicating broad activities, sub activities
under broad activities ,milestones as well as the
corresponding time frame for the same. This helps Client
to understand whether Consultant has really understood
his needs.
STAFFING DETAILS
This section gives the following details:
The type of experts/Resources to be involved in the
project along with their detailed C.V., sometimes Client
gives the format for such details.
The staffing details help to assess the capability to execute
the assignment and to deliver the benefits as per the
expectations.
CONSULTANT’S BACKGROUND
DETAILS
This section helps the Client to judge the credibility of
the Consultant and whether the Consultant will be in a
position to deliver the assignment as per their
expectations within time and cost framework. It fulfils
the Consultant’s background details such as:
 Company Profile
 Total Manpower
 Infrastructure Available
 Turnover Details
 Type of Consulting assignments done in the past
 Values of the assignments
 Clients feedback
 Financial Strength and so on…
Financial and Other Terms Sections
This section of the proposal gives the Fee details, Financial
Terms and conditions as well as some standard terms of
contract such as confidentially, termination, arbitration
etc. Most of the time Client clearly specifies in
RFP( Request for Proposal) the General Conditions of
Contract (GCC) as well as special conditions of contract
(SCC) to be followed, the fee is to be quoted as specified by
the Client in RFP. The Consulting Fee depends on the
charging method/type of contract.
Skills to Write a Winning Proposal
1. Marketing skills - A proposal is a marketing and sales
proposition to Client and its effectiveness is measured if a Consultant is
able to sell it to Client what he is looking as a solution from Consultant.
2. Analytical Skills – The analytical skills help the Consultant to
analyse the problem with perspective of basic and desirable needs of
Client better than his competitors. Creativity or innovativeness is another
dimension to have an edge over the others in the race.
3. Domain Expertise - It is Consultant’s asset by which he can
define the problem in more precise way and will help him to win the
proposal.
4. Writing Skills - It is the process which integrates all the work and
thought process responsible for designing the programme and is in fact a
major component responsible for effective implementation.
Proposal Template
Executive Summary
Background
Objectives
In scope / out of scope
Outline approach
Success measures
Work breakdown
Resources and responsibilities
Cost and expenses
Processes
Dependencies and risk
Why Are Management
Consultants Needed?
Management Consultants are needed by firms who wish to
bring about some improvement in their organizations or
are facing a problem and wish to solve it.
Management Consultants are hired by firms to gain
external advice and the consultants’ specialized expertise.
What do consultants do?
Provide organizational change management assistance.
Development of coaching skills
Technological implementation
Strategy development skills
Operational improvement services.
Consultants have their own methodology of identifying
problems which form the basis of recommendations for
improvement.
Functions Of A Consultant
Providing information to the client
Solving a client’s problems
Making a diagnosis which may necessitate redefinition of
the problem
Making recommendations based on diagnosis
Assisting with the implementation of the recommended
actions
Building a consensus and commitment around the
corrective actions.
Facilitating client learning.
Permanently improving organizational effectiveness.
Why are Consultants Used
1. Achieving Organizational Purposes and Objectives:
Organizations, when they hire a consultant, generally
have the purpose of getting help in achieving their
business, social or other objectives.
These goals may be sectoral leadership, competitive
advantage, corporate excellence, profitability,
effectiveness, growth etc.
Why are Consultants Used continued……
Whatever the purpose may be, but the fact remains that
consulting has to add value to the client organization.
At times the job of the consultant may be to advise client
on how to maintain status quo or even how to get out of
business.
2. Solving Management and Business Problems:

The most common purpose of hiring a consultant is to
help managers and decision makers with problem solving.
In this context, the consultant’s task is described as
professional assistance in identifying, diagnosing and
solving problems concerning various areas of management
and business.
3. Identifying and Seizing new Opportunities:

Consultants are also used to identify new opportunities .
Consultants are regarded as a source of valuable
information and ideas that can be turned into a wide range
of initiatives like developing new markets, improving
quality, becoming more useful to customers, finding new
business contacts.
4. Enhancing Learning:
In the modern concept of consulting, this dimension is
omnipresent.
Many clients turn to consultants not only to find a
solution to a specific problem, but also to acquire the
consultant’s special technical knowledge and the methods
used in doing so.
5. Implementing Changes:
Consultants are often known as change agents.
They help client organizations to understand change, live
with change and make changes needed to survive and be
successful in an environment where continuous change is
the only constant.
The Consulting Process
Whenever there is a consulting intervention, the client
and consultant undertake certain activities required to
achieve the desired goal.
These activities are known as consulting process.
This relationship has a clear beginning and a clear end.
Between the beginning and end, the process can be
divided into many phases.
The Consulting Process continued……..
There are many ways of subdividing the intervening

process. One of them is as under.
It contains the following phases:
- Entry
- Diagnosis
- Action Planning
- Implementation
- Termination
1. Entry:
In this phase, the consultant starts working with the
client.
This is a preparatory and planning phase and lays the
foundation for everything that will follow.
This phase includes the fist contact, discussions on what
the client would like to achieve, the clarifications of their
respective roles, the negotiations and agreement of a
consulting contract.
2. Diagnosis: This phase is an in depth diagnosis of the

problem at hand.
During this phase, the consultant and the client cooperate
in identifying the sort of change required, defining in
detail the goals to be achieved, and assessing the client’s
performance, resources, needs and perspectives.
3. Action Planning: This phase aims at finding the solution

to the problem.
It includes work on one or several alternatives, the
evaluation of alternatives, the elaboration of plan for
implementing changes, and presentation of proposal to
the client.
Action planning requires imagination and creativity as
well as a systematic approach in identifying feasible
alternatives.
4. Implementation: This is the phase where the changes

proposed start taking shape.
This is also one of the most testing phases because this is
the phase where things begin to happen either as planned
or differently.
Unforeseen problems arise and faulty assumptions are
uncovered.
The original design and action plan may need corrections
and rectifications.
5. Termination: This is the final phase in the consulting

process and includes several activities.
The consultant’s performance during the assignment is
evaluated by both the client and the consulting firm.
Final reports are presented and discussed.
Mutual commitments are settled.
If they want to pursue the relationship further,
agreements are drawn up.
Once these activities are completed, the consulting
assignment is terminated.
The Consulting Assignment
A typical consulting assignment’s scope includes:
1. The purpose to be achieved
2. The expertise to be provided by the consultant
3. The nature and sequence of tasks to be undertaken by the
consultant
4. The client’s participation in the assignment.
5. The resources required
6. The timetable
7. The price to be paid
8. Other conditions as appropriate.
Orientation for Managers on Results-
Based Management
What brought about RBM in the CSR
Increasing pressure on governments to demonstrate the
efficient and effective use of public resources
Declining confidence on political leadership
Globalization of economy
Increased competiveness in the open market
Definition of RBM
A management approach focused on achieving results; a
broad management strategy aimed at changing the way
organizations operate, with improving performance
(achieving results) as the central orientation.
What is RBM?
Approach focuses on getting the right design early in the
process
Implementing the program
Measuring performance
Reporting on results
Learning and changing
Three elements of RBM Cycle
Managing for results is not an isolated activity nor is it
simply a paper exercise. The process of managing for
results begins with the design of the of a policy, program
or initiative and evolves over time
1. Planning and design
 Set outcomes
 Consider alternatives
 Incorporate evidence into improving program
2. Responsiveness and Accountability

 Implement program
 Collect information
 Analyze data
 Measure performance
 Report performance
3. Continuous learning and improvement

 Develop solutions
 Implement solutions
 Adjust program
 Monitor program
Continuum of Results-Measurement
At the core of results-based management is performance
measurement
Performance measurement is an iterative process.

Feedback and review are critical parts of the process
Continuum of Results-Measurement continued…..
If you do not measure results, you can not tell

success from failure
If you can not see success, you can not
reward it
If you can not reward success, you are probably
rewarding failure
If you can not see success, you can not learn
from it
If you can not recognize failure, you can not
correct it
If you can demonstrate results, you can win
public support
Keys to Success
Leadership
Evaluation culture
Responsibility for results
Management systems and processes
Knowledge, skills, capacity

What is a Profile
1. Origin of policy, program, initiative
2. Delivery Approach
3. Resources
4. Primary intended clients
5. Planned results/ Final outcomes
6. Governance structure
The profile provides a clear understanding of what the
program is intended to achieve as well as an appreciation
for how it intends to do so by:
Clearly stating the context

Enabling reader to understand the chain of activities
though outputs that are necessary to achieve the intended
outcome
Logic Model
A methodology for conceptualizing projects and an
analytic tool that has the power to communicate complex
project clearly
Diagram picture which shows how products and services
leads to expected results
A roadmap that describes the links between between
program activities and impact on clients
Description of how a program theoretically works
Identifying a good logic model
Is it logical?
Does it demonstrate cause-effect relationship between
activities, outputs, and outcomes?
Does it have validity
Does the program staff agree with the logic model?
Is it simple?
Is it reasonably accurate depiction of the program, policy
or initiative
Does it build on, or is situated in relation to the business
plan or strategic objectives of the organization?
Classic Flow Chart
Results Chain
Spheres of Influence Model
Steps to building a logic model
1. Set the Stage 3. Validate the Logic Model
 Establish a working group Solicit feedback on draft model
 Collect relevant information Consulting, create awareness
 Communicate with and update model if necessary
stakeholders
2. Build the Logic Model

 Working session
 Activities down or outcomes
up
Resource, Reach, Results
Remember
RBM is an iterative process and as such you can approach
the logic model from top down, bottom up and from the
middle. Do not lock yourself into a particular mindset.
Ultimately, logic models needs to capture the internal
logic of your program, policy, or initiative.
If you can control it, then it is an activity or and output,
if you can only influence it, then it is an outcome
Risk vs Problem
Risk is the possibility of something going wrong, a
problem is something that has gone wrong – a problem is a
risk that has materialized.
Risk Management Strategy
Risk analysis is often based on the experience, insight and intuition of

program managers and key stakeholders in the program
Step 1: Identify Risks
 Governance structures  Political (e.g. influence of

 Accountability and transparency government bodies)
 Policies, procedures, and processes  Economic (e.g. international and
national markets)
 Risk management culture  Social (e.g. Demographic and social
 Human resource capacity trends)
Step 2: Conduct Risk Analysis
Define the risk in terms of likelihood and impact
Develop risk matrix to score and rank risk
Identify which risks based on the score require a plan of
action
Step 3: Design Mitigation Strategy
Mitigation strategy are additional efforts that must be

taken by management to lower the likelihood of the risk
occurring to minimize the impact on the program if the
risk occurs
Step 4: Monitor Risk
Frequency of monitoring vary with complexity, size,
sensitivity of the program
“Reporting on internal and external risk areas, along with

performance enhances continuous learning and pro-active
decision making”
Performance Measurement Strategy
Answers the question:
Are we achieving outcomes expected for the targeted

beneficiaries within the set time frame and at a
reasonable cost?
Does NOT Answer the question:

How or Why results were or were not achieved?
Benefits of PM
Provides timely information
Provides managers/stakeholders with opportunities for
self-assessment
Provides on-going support for management decisions
Provide up-to-date information with regard to client
satisfaction
Steps to Building PM Strategy
1. Identify Performance Indicators from the logic model
2. For each indicator , identify the data source, collection
method, timing, frequency of data collection and who is
responsible
Planning for Improvement
— Selecting Results
Conducting a Selecting Key Indicators
Targets
Readiness to Monitor Outcomes
Assessment
The Role of Using Your
Evaluations Findings
1 2 3 4 5 6 7 8 9 10
Agreeing on Baseline Data on Monitoring for Reporting Your Sustaining the

Outcomes to Monitor Indicators—Where M&E System Within
and Evaluate Are We Today? Results Findings Your Organization
Sample Performance Measurement Strategy Table
Element Performance Data Source/ Timing/Frequency of Measurement
Indicator Collection
Method Ongoing Formative Summative
measurement Evaluation Evaluation
Outputs Output 1
Output 2
Output x
Outcome Immediate
Outcome 1
Intermediate
Outcome 1
Final Outcome 1
Monitoring and Evaluation
Monitoring – continuous but will not give attribution
Evaluation – episodic and gives information on
Strategy – are we doing the right things?

Operations – are we doing things right?
Learning – are there better ways of doing it?
Data Collection
Provides information to
Identify conditions for risk and results
Determine effectiveness
Identify areas of improvement
Tell the performance story
Baseline Data and Performance Targets
Baseline – reference point for each indicator

- first formal measure
Target – the basis from which measurement takes place and

improvement begins
- how far you want to go
- always quantifiable
- always how much over how long
“If you do not know where you are,
you will have difficulty determining where
you need to go.”
Harry Hatry
Urban Institute, 1999
Data Collection Methods
Administrative data
External administrative systems and records
Literature review
Interviews
Focus groups
Case studies
Questionnaires/surveys
Expert panels
Comparative studies
Reporting Strategy
1. Identifies internal and external reporting requirements
2. Ensures that plans are in place to systematically report on
results and reporting requirements met
3. Considers information needs
4. Considers potential users of information
Using performance information for
organizational learning
Organizational learning is an integral part of RBM
Managing for results is an iterative management approach
where constant feedback to planning and management
process are important
Based on feedback inputs and activities can be modified
and other implementation adjustments made
By managing for results, you can contribute to organizational learning
and improved management
Balanced Scorecard Approach
Financial Measures
•Revenue Growth Customer Measures
•Profitability •Time
•Value •Quality
•Service
•Price/Cost
Business Process Measures Human Resource Measures

•Time •Innovation
•Quality •Education & training people
•Productivity •Intellectual assets
•Cost
222
Similarities between RBM & BSC
Both seek to align the organization behind clear strategic
goals
Both use financial performance measurement as an aid to
strategy articulation and activity planning
Both rely on non-financial performance measurement and
reporting
In summary, in RBM
SOEC CAPACITY BUIDLING FOR OUTPUTS

BUT
MANAGE FOR OUTCOMES
References:
Results-Based Management Framework
10 Steps to Results-Based Monitoring and Evaluation
BUSINESS PLAN v/s FINANCIAL PLAN
A financial plan is key to the overall business plan:

due diligence on your overall business plan
 market analysis, company direction and history,
understanding of products/services, product strategy,
pricing strategy,
promotional strategy, sales strategy, operational strategy,
and an overview of your management and personnel
BUSINESS PLAN v/s FINANCIAL PLAN Continued………
The business plan outlines how you intent to generate and

spend cash, the financial plan focuses just on just the
results.
Business plan to provide with an understanding of what
would be required from a sales and marketing perspective.
Development of business model from the current
environment of the different types of Businesses’
BUSINESS PLAN v/s FINANCIAL PLAN Continued………
A business plan is a living document that should be

updated. It is road map of how you plan to operate your
business of different enterprises/corporations.
Translation of the Business Plan into financial statements
and provide required documents for the financial plan.
Overall the Directorate needs to work on the Business-
Plan, Financial Plan, Organizational Plan, Marketing Plan
and eventually culminating into the Strategic Plan.( All
such plans will be dealt in detail-separately)
OD PLAN FOR SOEC DIRECTORATE
WAY FORWARWARD THROUGH OTHER

PRESENTATIONS TO FOLLOW………….
Once a proposal has been approved by Client, Consultant
work on the investigation of problem and submits a report
with recommendations.
It has been found that sometimes the recommendations
are not implementable in present circumstances, thereby
loosing the credibility of Consultant and report both. This
has become more so in high impact consulting
environment, different from conventional consulting,
where Client’s expectation from Consultant Report are
implementable recommendations and at the same time
meeting their bottom line business objectives.
A means to convey some information to other.
An organized, factual , objective presentation of
information.
“Organized” since it follows a systematic pattern.
“Objective” means it should not be influenced by
our personal feelings.
Report is a comprehensive document and covers
all aspects of the subject matter of study.
Preparation Of
Draft
QUESTIONNARIE
Pilot Testing With

Presentation Of Questionnaire Incorporation Of
Sub Samples Of
In Inception Report To Client Comments Of Clients
Stakeholders
Incorporation Are
Of Comments Comments Incorporation
Minor Major Of Comments
In Research MAJOR OR
Instruments MINOR?
Finalization Of
Research
Instruments
TYPES OF REPORTS
1. Research Report
2. Business Report
3. Scientific Report
4. Routine Report
5. Investigation Report
6. Project Report
7. Directors’ Report
Cover And Title Page
This is the first page of the Report and contains following
information, which is self explanatory
a. Name of the project
b. Submitted to whom
c. On what date
d. Prepared by whom
Introductory Page
All the Introductory pages are numbered by roman numerals such as (i), (ii)…
a. Forward: It is written by someone other than Author. The objective is to
introduce the Author/Organization conducted study and the report to the readers. In
Forward the writer’s name appears on the right whereas on the left side Address,
place and date are put.
b. Preface: It is written by author/Organization conducted study with the objective
to indicate the need and importance of report, contents, purpose and end users. Like
Forward name of the author/organization appears on right and other details on the
left.
c. Acknowledgement: It is written by Author/Organization and main objective is to
acknowledge the contribution received from various persons/ organizations/
stakeholders for the report. It bears at the end only name of the Author/
Organization on right hand side.
d. Table of Contents: The Table of Contents as is self explanatory contains a summary
for reference to various sections of the Report. On the left hand side particulars of
various parts of report are mentioned whereas page nos. is written on right hand
side.
Introductory Page Continued…
e. List of Abbreviations: It indicates the Abbreviations used in the report

along with their expanded form.
f. List of Tables: It contains the complete list of Tables in the report. The
Table number is indicated along with page number, where it is appearing
in the report.
g. List of Figures: It is same as List of Tables with difference that Figure
number is indicated in place of Table number.
h. Executive Summary: It is an abstract or executive summary of the report.
It is positioned immediately before the start of the report and gives in nut
shell what is the study about?, its coverage, limitations, brief of research
methodology, findings, conclusions, recommendations and proposed
action plan.
BODY OF THE REPORT
The main report starts from this section. Arabic numbers (e.g.1, 2, 3 …) are
used to number the pages. All sections are separated containing the
description of section in capitals e.g. INTRODUCTION, OBJECTIVES AND
SCOPE OF WORK etc. A brief description of various parts of report under
this section is given below:-
a. Introduction: It gives the background of the project and indicates the need
for the study. It also gives the layout of the various chapters along with brief
coverage in these chapters and scope of study.
b. Objectives (Terms of Reference): It gives the objectives of the study and
also indicates the coverage of the study. It is normally indicated by Client as
Terms of Reference (TOR) of the study.
c. Approach and Methodology: It details out the approach to carryout the
study as well explains the methodology for data collection, analysis,
sampling, stakeholders to be contacted, sources of secondary information
etc.
Body of the Report continued….
d. Chapterisation: Different chapters are decided based on the

objectives of the study under consideration.
e. Findings and Conclusions: These give what a study Team
finds based on the data analysis and his conclusions what is
required to be done to solve the problem.
f. Recommendations: It gives the Client list of advise what is
required to be done as a best solution to the problem and is
linked with objectives as well conclusions of the study.
g. Action Plan: It indicates how the recommendation are to be
implemented, cost and time lines and who should implement.
Normally in a study a large number of stakeholders are involved
and Action Plan indicates who is to implement, which
recommendation either independently or jointly with others.
REFERENCE SECTION
This section follows the main body of the report. All parts are
separated by separators like sections of main body.
a. Appendices: It contains all the supplementary or secondary references. It

helps the author to authenticate the study and help the reader/client to
check the data. The information that gives in Appendices contains following
but not limited to same:-
1. Organized data
2. Supportive and illustrative material
3. Detailed computations/calculations
4. Questionnaires
5. Schedules and forms for collecting data
6. Case studies/Histories
7. Contact list of stakeholders interacted for study
Reference Section continued……
b. Bibliography: It indicates source of all the references which were used or

consulted by the author. It gives the render an idea of the literature available
on the subject.
The Bibliography may contain the following, but not limited to the same:-
1. Books
2. Magazines
3. Newspapers
4. Websites
5. Annual Reports
6. Studies/Reports on the subject
7. Govt. publications/Reports
5 STEPS FOR EFFECTIVE REPORT WRITING
Collect your ideas
IDEA
Write a first draft
Revise your draft
Proof read
Publish
Practical Report Writing in
Consulting Sector
Objectives & Scope of Work -
The objectives of the study are as follows:
a. To identify priority sectors/areas in target countries in which Indian
Consulting organizations can provide their services
b. To explore and identify specific markets/regions including new emerging
projects which offer opportunities for export of Consultancy services
c. To interact with the government departments and other prospective Clients
to understand their Consulting requirements
d. To understand the Consulting capabilities within the country and
perception about Indian Consulting organizations
e. To assess the competitiveness of Indian Consulting organizations vis-à-vis
international consulting organizations in target countries
Practical Report Writing in Consulting Sector continued…
f. To assess the market access requirement and issues related to

Consultancy export from India
g. To identify the gaps and suggest strategies for promotion of
Consultancy export from India
h. To identify the sources for Consulting opportunities
I . To prepare the database of local Consulting organizations for
alliances
1. From above we can see that our problem in the study is that we
need to explore the potential that exists in these countries for
export of Consulting services from India and various aspects
(objectives) we need to study are:-
2. Priority sectors in target countries
3. Specific markets/Regions in these countries
Questionnaire for potential clients for Indian
consulting firms in target country
Consultancy Development Centre (an Autonomous Institution
of DSIR , Ministry of Science and Technology) is conducting a
Field Based Detailed Study in your country for enhancing
export of engineering and management services from India. As
part of this assignment, we seek your valuable inputs on:
i ) Sectors/ Services currently covered for engineering and
management consultancy services.
ii) Priority Sectors & Services for promoting Indian Consultants /
Consultancy organizations in the country and
iii) Weaknesses of Exporting Consulting Services from India and
Recommendations to enhance competitiveness of the same.
Features Of Good Report Writing
Clear Thoughts
Complete & Self Explanatory
Comprehensive But Compact
Accurate In All Aspects
Suitable Format For Readers
Supports Facts And Its Factual
Proper Data And Signature
Essential Technical Details
Arranged In A Logical Manner
A Reliable Document
Presented In A Lucid Style
Planning Of A Report
Report Writing Process
Objective
Planning
Collecting
Information
Organizational
Information Audience Structure Finishing
The Objective
 It defines the scope of your investigation.

 Identify the purpose –
To inform ?
To convince ?
Planning your report
 How much time do you have to write the report ?

 How can your work be divided into various categories and
stages ?
 Set yourself deadlines for the various stages.
Collecting Information
 Information needed
 Where do you find it?
Surveys
Organizations
Search Engines ( Internet )
Publication
 How much do you need ?
Organizing Information
 Discriminate between relevant and irrelevant information.

 Sort / organize information under main ideas/ details.
Outcome Presentation
 The audience gives feedback on what the consultant has

achieved so far, and on what and how the consultant
intends to achieve in the next phase, with the proposed
product proposal as the frame of reference.
They also give input from their point of view (User,
Design, and Technology) for the next part of the
assignment/ project (for the midterm(s) or final
presentation). Keep in mind that the audience do not take
a formal decision at the presentation: this presentation
serves primarily to give the student feedback on the
progression in his assignment/project made so far.
Social Impact Assessment
Introduction
The concept of SIA was introduced in 1969, under U.S. National
Environmental Policy Act (NEPA), and is required to analyze the effect of
legislation on the “human environment.” The field of SIA emerged during the
1970s, primarily as a response to new environmental legislation.
In India, the EIA and SIA processes gained importance after the tragic
Bhopal disaster with objective to avoid any form of social risk. SIA can prove
to be extremely useful tool. One of the many benefits of SIA is that “it seeks
to help individuals, groups, organizations and communities to understand
possible social, cultural, or economic impacts, or better-still impacts of
proposed change’. (Barrow, 2000)
Today in India, most of the SIA report focuses their study on land acquisition,
resettlement and rehabilitation.
Why social impact assessment (SIA)
To help individuals, communities, as well as

government and private sector organizations so that they
are able to understand and anticipate the likely social
consequences on human populations and communities
of proposed development project
Objectives of the SIA
Analyze how developmental proposals affect people

Identify and mitigate adverse impacts
Enhance benefits of the developmental proposals
Help manage social change
SOCIAL IMPACT ASSESSMENT
 Project area assessment – reconnaissance survey
 Preliminary estimate of impacts – category/extent
 Field planning – Team building/coordination planning
 Time and fund allocation

Step 1
 Identification of the right team
– key personnel
– support personnel
– field team
 Training – Project Management/coordination/financial
management/socio-economic survey/public consultations/land
value market survey/etc.
 Time planning in line with other activities on the project.
According to New Bill – COMPENSATION CALCULATION
Rural area = (Market Value x 2) + value of assets attached to land

or building + (100 % solatium)
Urban area = (Market Value x 1) + value of assets attached to

land or building + (100 % solatium)
Step 2
 Gathering the revenue maps of the affected area
 Demarcating the project area
 Enlisting all the properties from the revenue maps
 Gathering all published data regarding the project area
Step 3
 Conduct the socio-economic profiling of all affected
families – the titleholders’ and non-titleholders

Step 4
 Conduct the land/structure market value assessment
region wise (or classify your project area into different
zones or regions depending on the land use)
 Gather the Basic Schedule Rates (for structures) and
Circle rates for land from concerned departments
Difference between DPS & PAPS
 Displaced person or DPs are those who are forced to move

out of their land when development project requires land.
 Project affected person or PAPs are those who lose their

livelihood and or assets fully or partially without being
displaced.
 Indirect DPs/PAPs the project becomes operational for

example coal based thermal power plant emits ash that
destroys land and causes health hazard, so do cement plant.
Mines cause dust pollution that affect people's health and
forces them to vacate the original area.
Ideally the SIA should an Integral part of
other assessments as shown below
LEGAL POLICIES / ACTS
 Land acquisition act, 1894
 National Resettlement & Rehabilitation Policy, 2007
 Relevant BSR
 Disclosure policy the relevant executing body or the
funding agency
Land acquisition act, 1894
 Non-agricultural firms to acquire land
 State governments have the main authority over land acquisition and
price land
 Does “not recognize non-titleholders,” or those people who are not

legally bound to the land they live on
National Resettlement &
Rehabilitation Policy, 2007
 NRRP apply to all projects where involuntary displacement takes
place
 To minimize displacement and to promote, as far as possible, non-

displacing or least- displacing alternatives
 To protect the rights of weaker sections, especially members of SCs

and STs.
 A new project or expansion of an existing project, which involves

involuntary displacement of 400 or more families en masse in plain
areas, or 200 or more families en masse in tribal or hilly areas then
SIA is applicable
LAND ACQUISITION PLAN
 Coordination with the revenue department officials –

Deputy Commissioner/relevant village revenue officers
 Gathering the revenue maps/ownership records
 Digitization of the maps and superimposing onto the
designs
 Preparation of the LAP
RESETTLEMENT ACTION PLAN
 SIA
 LAP
 LEGAL POLICIES/ACTS
 ENTITLEMENT FRAMEWORK/MATRIX
(category and type of loss and the eligible category for
entitlements )
 PUBLIC CONSULTATIONS
 MONITORING & EVALUATION
 IMPLEMENTATION SCHEDULE (Timeframe of
the project activities)
 BUDGET ESTIMATE
RESETTLEMENT ACTION PLAN
PUBLIC INFORMATION &
CONSULTATION
 LEVEL – LOCAL
ADMINISTRATION/EXECUTING AGENCY/ETC.
 COMMUNITY LEVEL – AFFECTED
FAMILIES/VILLAGE MEMEBERS/ETC.
DISCLOSURE
 LOCAL ADMINISTRATION LOCATIONS
 PANCHAYAT OFFICE
 LOCAL LANGUAGE PAMPHLETS
 WEBSITES, ETC.
SIA - TOOLS AND TYPES ADOPTED
Tools
- Unstructured checklists
- Structured questionnaires
Type of contacts
- Individual conversational Interviews
- Community level discussions
- Institutional level discussions
PROJECT DOCUMENTATION
- Reconnaissance - Preliminary Estimate Report
- Socio-economic Profile – Secondary Information
Report
- Social Impact Assessment Report
- Land Acquisition Report
- Resettlement Action Plan
- Public Disclosure
RESETTLEMENT RISK MANAGEMENT ISSUES
- Social investigation weak during preparation

- Potential impoverishment risks not fully identified
- Resulting in inadequate income restoration
- Inadequate asset valuation methodologies (leading
lower replacement values)
- Definition of impacts is inadequate
- Examination of vulnerable groups is inadequate
What is Social Mobilization?
•A process that engages and motivates a wide range of

partners and allies at national and local levels to raise
awareness of needs and demand for a particular
development objective through face-to-face dialogue.
•Social mobilization seeks to facilitate change through a
range of players engaged in interrelated and
complementary efforts.
Social Mobilization
An integrative process where stakeholders are
stimulated to become active participants in
social change, using diverse strategies to meet
shared goals
Social Mobilization
A comprehensive planning approach that emphasizes

Political coalition building
Community action
Antagonizing politicians and leaders of the community is the

last thing that we can do in mobilizing their constituents.
Social Mobilization Enhances Participation
of Rural Poor in Local Governance
Social mobilization is the cornerstone of participatory
approaches in rural development and poverty alleviation
programmes.
It is a powerful instrument in decentralization policies and
programmes aimed at strengthening human and institutional
resources development at local level.
Social mobilization strengthens participation of rural poor in
local decision-making, improves their access to social and
production services and efficiency in the use of locally available
financial resources, and enhances opportunities for asset-
building by the poorest of the poor.
Role of Gram Sabha and Public
Information in Social Mobilization
 The Constitution’s 73rd Amendment has made the village council,
the Gram Sabha, into a very powerful tool of social mobilization.
 Many types of neighbourhood groups, health and literacy
programmes, Mahila Mandals (village women’s groups) and the
mass media - newspapers, radio and TV - also play a vital role in
social mobilization at the community level.
 Social mobilization of rural poor at community level will be
successful if directly linked with issues affecting their livelihoods.
 For successful social mobilization of the rural poor, there is a need
for improved access to public information on local development
issues directly linked with their livelihood interests.
 An effective way of doing this is by facilitating free access to
public information on local development programmes and
activities, which has been a critical factor in the success
of Panchayati Raj in the States of Kerala and Andhra Pradesh.
Examples of Successful Social Mobilization
Total sanitation programme in Avanur Gram Panchayat,
Kerala, India
Total housing scheme in Avanur Gram Panchyat, Kerala
State, India
The Janmabhoomi programme in Andhra Pradesh: a
learning model for capacity-building for participatory
local development planning
Social Mobilization
The process is concerned with mobilizing human and
financial resources through five main approaches:
1. Political Mobilization
2. Community Mobilization
3. Government Mobilization
4. Corporate Mobilization
5. Beneficiary Mobilization
Political Mobilization
Aims at winning political and policy commitment
for a major goal and the necessary resource
allocations to realize that goal.
Primary method – lobbying
Lobbying
Lobbying is an attempt to influence the decisions of the
politicians on certain issues. And in our political system,
most of the lobbying is done at the legislative level,
simply because our legislators are the ones who formulate
and amend laws.
In many cases, the act of lobbying may lead to“power
struggles”, because favoring one lobby group may alienate
another (opposing) lobby group.
One actual example of lobbying is in the promotion of the MDGs by various groups. The
campaign for reducing maternal deaths is one of the important issues in our country, but
it caused a major divide among health workers and policy makers. This led to the series
of debates on the passing of the RH bill. And as we all know, the final decision of our
legislators is to pass the reproductive health law.
Community Mobilization
Aims at informing and gaining the commitment of
community leaders as well as local government agencies,
Nongovernmental organizations(NGOs), women's groups
and cooperatives.
Tips On Community Mobilization
1. Know your community well, and understand their
problems and their needs.
2. Be aware of existing health beliefs and practices that
exist in the community.
3. Always listen to community members carefully.
4. Do not rapidly introduce new interventions that
are different from existing practices and beliefs. Take
gradual steps to introduce such practices.
Tips On Community Mobilization
5. Try to analyze community dynamics and adjust to each

situation.
6. Involve the entire community in the program right from
the beginning.
7. Give respect and importance to negative experiences of
the community, if any, and try to minimize the negative
feelings verbally and in your actions.
Government Mobilization
Aims at informing and enlisting the cooperation and help

of service providers and other government organizations
that can provide direct or indirect support.
This is different from Political mobilization, because

government mobilization targets the management aspect
of the government, while political mobilization is more on
dealing with the leadership aspect of the government.
Government Mobilization
Local Health Board
The local health board in the LGUs is an example of
government mobilization. In this setup, the mayor or governor
serves as the Board Chair, and not the municipal or provincial
MD.
Other members
Municipal/ City/ Provincial Health officer
Municipal/ City/ Provincial Chairman on health
Representative from the private sector
DOH representative
Corporate Mobilization
It aims at securing the support of national or international

companies in promoting appropriate goals, either through
the contribution of resources or the carrying of appropriate
messages as a part of their advertising or product labelling.
Corporate Social Responsibility (CSR)
Refers to operating a business in a manner that accounts
for the social and environmental impact created by the
business.
commitment to developing policies that integrate
responsible practices into daily business operations
reporting on progress made toward implementing these
practices.
The CSR Pyramid
The CSR pyramid is composed of 4 responsibilities.
Beneficiary Mobilization
Aims at informing and motivating the program

beneficiaries through training programs, the establishment
of community groups and communication
Example: Pantawid Pamilyang Pilipino Program (4Ps)
Pantawid Pamilyang Pilipino Program
(4Ps)
Patterned after the conditional cash transfer scheme
implemented in other developing countries, the Pantawid
Pamilya provides cash grants to beneficiaries provided that they
comply with the set of conditions required by the program.
Pantawid Pamilyang Pilipino Program
(4Ps)
To avail of the cash grants beneficiaries should comply with the
following conditions:
1.Pregnant women must avail pre- and post-natal care and be
attended during childbirth by a trained health professional;
2.Parents must attend Family Development Sessions (FDS);
3.0-5 year old children must receive regular preventive health
check-ups and vaccines;
4.6-14 years old children must receive deworming pills twice a
year.
5.All child beneficiaries (0-18 years old) must enroll in school and
maintain a class attendance of at least 85% per month.
Key Elements of Social Mobilization
1. Partnership building and networking

2. Community participation
3. Media and special events to raise public awareness
4. Advocacy to mobilize resources and effect policy change
Partnership Building and Networking
 Partnership Building and Networking relies on the concept
of “Synergy” – more than the sum of its parts
 Identification of key stakeholders is the most important
activity under this.
 Stakeholder - group, organization, member or system who
affects or can be affected by government policies and
actions
Community Participation
Participation is about meeting the interests of the whole
community.
Takes into consideration the different experiences, needs
and capabilities of various groups
Mass Media
A communication medium—whether written,
broadcast, or spoken—that reaches a large audience.
Mass Media - Influence
Public understanding
how much attention people will pay
which actions individuals or communities are likely to
take.
The act or process of supporting a cause or proposal
Community health advocacy entails advocacy by a
community around issues related to health, however that
community is defined or formed.
Levels of Advocacy
Lynda L. West, Stephanie Corbey, Arden Boyer-

Stephens, and Bonnie Jones, et al. (1999)
SUSTAINABLE DEVELOPMENT GOALS
1. End poverty in all its forms everywhere.

2. End hunger, achieve food security and improved
nutrition and promote sustainable agriculture.
3. Ensure healthy lives and promote well-being for all at all
ages.
4. Ensure inclusive and equitable quality education and
promote lifelong learning opportunities for all.
SUSTAINABLE DEVELOPMENT GOALS CONTINUED…..
5. Achieve gender equality and empower all women and

girls.
6. Ensure availability and sustainable management of water
and sanitation for all.
7. Ensure access to affordable, reliable, sustainable and
modern energy for all.
8. Promote sustained, inclusive and sustainable economic
growth, full and productive employment and decent
work for all.
9. Build resilient infrastructure, promote inclusive and
sustainable industrialization and foster innovation.
10. Reduce inequality within and among countries.

11. Make cities and human settlements inclusive, safe,
resilient and sustainable.
12. Ensure sustainable consumption and production
patterns.
13. Take urgent action to combat climate change and its
impacts.
14. Conserve and sustainably use the oceans, seas and
marine resources for sustainable development.
15. Protect, restore and promote sustainable use of

terrestrial ecosystems, sustainably manage forests,
combat desertification, and halt and reverse land
degradation and halt biodiversity loss.
16. Promote peaceful and inclusive societies for
sustainable development, provide access to justice for all
and build effective, accountable and inclusive
institutions at all levels.
17. Strengthen the means of implementation and revitalize
the Global Partnership for Sustainable Development
1. POVERTY IN ALL ITS FORMS EVERYWHERE
1.1 By 2030, eradicate extreme poverty for all people
everywhere, currently measured as people living on
less than $1.25 a day.
1.2 women and children of all ages living in poverty in all
its dimensions according to national definitions.
1.3 Implement nationally appropriate social protection
systems and measures for all, including floors, and by
2030 achieve substantial coverage of the poor and the
vulnerable.
1.4 By 2030, ensure that all men and women, in particular
he poor and the vulnerable, have equal rights to
economic resources, as well as access to basic services,
ownership and control over land and other forms of
property, inheritance, natural resources, appropriate new
technology and financial services, including microfinance
POVERTY IN ALL ITS FORMS EVERYWHERE……
1.5 By 2030, build the resilience of the poor and those in
vulnerable situations and reduce their exposure and
vulnerability to climate-related extreme events and other
economic, social and environmental shocks and disasters.
1.a Ensure significant mobilization of resources from a
variety of sources, including through enhanced development
coopera-tion, in order to provide adequate and predictable
means for developing countries, in particular least developed
countries, to implement programmes and policies to end
poverty in all its dimensions.
1.b Create sound policy frameworks at the national, regional
and international levels, based on pro-poor and gender-
sensitive development strategies, to support accelerated
investment in poverty eradication actions.
2.END HUNGER, ACHIEVE FOOD SECURITY
AND IMPROVED NUTRITION AND
PROMOTE SUSTAINABLE AGRICULTURE
2.1 By 2030, end hunger and ensure access by all people, in
particular the poor and people in vulnerable situations,
including infants, to safe, nutritious and sufficient food all
year round .
2.2 By 2030, end all forms of malnutrition, including
achieving, by 2025, the internationally agreed targets on
stunting and wasting in children under 5 years of age, and
address the nutritional needs of adolescent girls, pregnant
and lactating women and older persons.
ACHIEVE FOOD SECURITY AND SUSTAINABLE AGRICULTURE CONTINED….
2.3 By 2030, double the agricultural productivity and incomes of

small-scale food producers, in particular women, family farmers,
pastoralists and fishers, including through secure and equal access
to land, other productive resources and inputs, knowledge,
financial services, markets and opportunities for value addition
and non-farm employment.
2.4 By 2030, ensure sustainable food production systems and
implement resilient agricultural practices that increase
productive productivity and production, that help maintain
ecosystems, that strengthen capacity for adaptation to climate
change, extreme weather, drought, flooding and other disasters
and that progressively improve land and soil quality.
2.5By 2020, maintain the genetic diversity of seeds, cultivated plants and farmed and
domesticated animals and their related wild species, including through soundly
managed and diversified seed and plant banks at the national, regional and
international levels, and promote access to and fair and equitable sharing of
benefits arising from the utilization of genetic resources and associated traditional
knowledge, as internationally agreed.
2.aIncrease investment, including through enhanced international cooperation, in
rural infrastructure, agricultural research and extension services, technology
development and plant and livestock gene banks in order to enhance agricultural
productive capacity in developing countries, in particular least developed
countries.
2.b Correct and prevent trade restrictions and distortions in world

agricultural markets, including through the parallel
elimination of all forms of agricultural export subsidies and all
export measures with equivalent effect, in accordance with the
mandate of the Doha Development Round.
2.c Adopt measures to ensure the proper functioning of
food commodity markets and their derivatives and facilitate
timely access to market information, including on food
reserves, in order to help limit extreme food volatility.
3.ENSURE HEALTHY LIVES AND PROMOTE
WELL-BEING FOR ALL AT ALL AGES
3.1 By 2030, reduce the global maternal mortality ratio to less than
70 per 100,000 live births.
3.2 By 2030, end preventable deaths of newborns and children
under 5 years of age, with all countries aiming to reduce
neonatal mortality to at least as low as 12 per 1,000 live births
and under-5 mortality to at least as low as 25 per 1,000 live
births.
HEALTHY LIVES AND WELL-BEING CONTINUED…..
3.3 By 2030, end the epidemics of AIDS, tuberculosis, malaria and

neglected tropical diseases and combat hepatitis, water-borne
diseases and other communicable diseases.
3.4 By 2030, reduce by one third premature mortality from non-
communicable diseases through prevention and treatment and
promote mental health and well-being.
3.5 Strengthen the prevention and treatment of substance abuse,
including narcotic drug abuse and harmful use of alcohol.
3.6 By 2020, halve the number of global deaths and injuries from
road traffic accidents.
3.7 By 2030, ensure universal access to sexual and reproductive

health-care services, including for family planning, information
and education, and the integration of reproductive health into
national strategies and programmes.
3.8 By 2030, substantially reduce the number of

deaths and illnesses from hazardous chemicals and air,
water and soil pollution and contamination.
3.a Strengthen the implementation of the World Health

Organization Framework Convention on Tobacco Control in
all countries, as appropriate.
3.b Support the research and development of vaccines and
medicines for the communicable and non-communicable
diseases that primarily affect developing countries, provide
access to affordable essential medicines and vaccines, in
accordance with the Doha Declaration on the TRIPS
Agreement and Public Health, which affirms the right of
developing countries to use to the full the provisions in the
Agreement on Trade-Related Aspects of Intellectual Property
Rights regarding flexibilities to protect public health, and, in
particular, provide access to medicines for all.
3.c Substantially increase health financing and the recruitment,

development, training and retention of the health workforce
in developing countries, especially in least developed
countries and small island developing States.
3.d Strengthen the capacity of all countries, in particular
developing countries, for early warning, risk reduction and
management of national and global health risks.
4. ENSURE INCLUSIVE AND EQUITABLE QUALITY
EDUCATION AND PROMOTE LIFELONG
LEARNING OPPORTUNITIES FOR ALL
4.1 By 2030, ensure that all girls and boys complete free,
equitable and quality primary and secondary education
leading to relevant and effective learning outcomes.
4.2 By 2030, ensure that all girls and boys have access to quality
early childhood development, care and pre-primary education
so that they are ready for primary education.
QUALITY EDUCATION AND LIFELONG LEARNING FOR ALL CONTINED…..
4.3 By 2030, ensure equal access for all women and men to
affordable and quality technical, vocational and tertiary
education, including university.
4.4 By 2030, substantially increase the number of youth and adults
who have relevant skills, including technical and vocational
skills, for employment, decent jobs and entrepreneurship.
4.5 By 2030, eliminate gender disparities in education and ensure
equal access to all levels of education and vocational training for
the vulnerable, including persons with disabilities, indigenous
peoples and children in vulnerable situations
4.6 By 2030, ensure that all youth and a substantial proportion of

adults, both men and women, achieve literacy and numeracy.
4.7 By 2030, ensure that all learners acquire the knowledge and
skills needed to promote sustainable development, including,
among others, through education for sustainable development
and sustainable lifestyles, human rights, gender equality,
promotion of a culture of peace and non-violence, global
citizenship and appreciation of cultural diversity and of
culture’s contribution to sustainable development.
4.8 Build and upgrade education facilities that are child,
disability and gender sensitive and provide safe, non-violent,
inclusive and effective learning environments for all.
4.9 By 2020, substantially expand globally the number of

scholarships available to developing countries, in particular
least developed countries, small island developing States and
African countries, for enrolment in higher education,
including vocational training and information and
communications technology, technical, engineering and
scientific programmes, in developed countries and other
developing countries.
4.10 By 2030, substantially increase the supply of qualified
teachers, including through international cooperation for
teacher training in developing countries, especially least
developed countries and small island developing States.
5.ACHIEVE GENDER EQUALITY AND EMPOWER
ALL WOMEN AND GIRLS
5.1 End all forms of discrimination against all women and girls
everywhere.
5.2 Eliminate all forms of violence against all women and girls in
the public and private spheres, including trafficking and sexual
and other types of exploitation.
5.3 Eliminate all harmful practices, such as child, early and forced
marriage and female genital mutilation.
GENDER EQUALITY AND EMPOWER ALL WOMEN AND GIRLS CONTINED….
5.4 Recognize and value unpaid care and domestic work through
the provision of public services, infrastructure and social
protection policies and the promotion of shared responsibility
within the household and the family as nationally appropriate.
5.5 Ensure women’s full and effective participation and equal
opportunities for leadership at all levels of decision-making in
political, economic and public life.
5.6 Ensure universal access to sexual and reproductive health and
reproductive rights as agreed in accordance with the
Programme of Action of the International Conference on
Population and Development and the Beijing Platform for
Action and the outcome documents of their review
conferences.
GENDER EQUALITY AND EMPOWER ALL WOMEN AND GIRLS CONTINED….
5.a Undertake reforms to give women equal rights to economic

resources, as well as access to ownership and control over
land and other forms of property, financial services,
inheritance and natural resources, in accordance with
national laws.
5.b Enhance the use of enabling technology, in particular
information and communications technology, to promote the
empowerment of women.
5.c Adopt and strengthen sound policies and enforceable
legislation for the promotion of gender equality and the
empowerment of all women and girls at all levels.
6.ENSURE AVAILABILITY AND SUSTAINABLE
MANAGEMENT OF WATER & SANITATION FOR
ALL
6.1 By 2030, achieve universal and equitable access to safe and
affordable drinking water for all.
6.2 By 2030, achieve access to adequate and equitable sanitation
and hygiene for all and end open defecation, paying special
attention to the needs of women and girls and those in
vulnerable situations.
6.3 By 2030, improve water quality by reducing pollution,
eliminating dumping and minimizing release of hazardous
chemicals and materials, halving the proportion of untreated
wastewater and substantially increasing recycling and safe
reuse globally.
SUSTAINABLE MANAGEMENT OF FOR ALL CONTINED…
6.4 By 2030, substantially increase water-use efficiency across all

sectors and ensure sustainable withdrawals and supply of
freshwater to address water scarcity and substantially reduce
the number of people suffering from water scarcity.
6.5 By 2030, implement integrated water resources
management at all levels, including through transboundary
cooperation as appropriate.
6.6 By 2020, protect and restore water-related ecosystems,
including mountains, forests, wetlands, rivers, aquifers and
lakes.
SUSTAINABLE MANAGEMENT OF FOR ALL CONTINED…
6.a By 2030, expand international cooperation and capacity-

building support to developing countries in water-and
sanitation-related activities and programmes, including water
harvesting, desalination, water efficiency, wastewater
treatment, recycling and reuse technologies.
6.b Support and strengthen the participation of local

communities in improving water and sanitation
management.
7. ENSURE ACCESS TO AFFORDABLE, RELIABLE,
SUSTAINABLE AND MODERN ENERGY FOR ALL
7.1 By 2030, ensure universal access to affordable, reliable and

modern energy services.
7.2 By 2030, increase substantially the share of renewable energy
in the global energy mix.
7.3 By 2030, double the global rate of improvement in energy
efficiency.
RELIABLE, SUSTAINABLE AND MODERN ENERGY FOR ALL CONTINUED….
7.a By 2030, enhance international cooperation to facilitate

access to clean energy research and technology, including
renewable energy, energy efficiency and advanced and cleaner
fossil-fuel technology, and promote investment in energy
infrastructure and clean energy technology.
7.b By 2030, expand infrastructure and upgrade technology for
supplying modern and sustainable energy services for all
in developing countries, in particular least developed
countries, small island developing States and landlocked
developing countries, in accordance with their respective
programmes of support.
8.PROMOTE SUSTAINED, INCLUSIVE AND
SUSTAINABLE ECONOMIC GROWTH, FULL AND
PRODUCTIVE EMPLOYMENT AND DECENT
WORK FOR ALL
8.1 Sustain per capita economic growth in accordance with

national circumstances and, in particular, at least 7 per cent
gross domestic product growth per annum in the least
developed countries.
8.2 Achieve higher levels of economic productivity through
diversification, technological upgrading and innovation,
including through a focus on high-value added and labour-
intensive sectors.
SUSTAINABLE ECONOMIC GROWTH FOR ALL CONTINUED….
8.3 Promote development-oriented policies that support productive

activities, decent job creation, entrepreneurship, creativity
and innovation, and encourage the formalization and growth of
micro-, small- and medium-sized enterprises, including through
access to financial services.
8.4 Improve progressively, through 2030, global resource
efficiency in consumption and production and endeavour to
decouple economic growth from environmental degradation, in
accordance with the 10-year framework of programmes on
sustainable consumption and production, with developed
countries taking the lead.
8.5 By 2030, achieve full and productive employment and decent
work for all women and men, including for young people and
persons with disabilities, and equal pay for work of equal value.
8.6 By 2020, substantially reduce the proportion of youth not in

employment, education or training.
8.7 Take immediate and effective measures to eradicate forced
labour, end modern slavery and human trafficking and secure
the prohibition and elimination of the worst forms of child
labour, including recruitment and use of child soldiers, and by
2025 end child labour in all its forms.
8.8 Protect labour rights and promote safe and secure working
environments for all workers, including migrant workers, in
particular women migrants, & those in precarious employment.
8.9 By 2030, devise and implement policies to promote sustainable
tourism that creates jobs and promotes local culture & products.
8.10 Strengthen the capacity of domestic financial institutions to

encourage and expand access to banking, insurance and
financial services for all.
8.a Aid for Trade support for developing countries, in
particular least developed countries, including through the
Enhanced Integrated Framework for Trade-Related Technical
Assistance to Least Developed Countries.
8.b By 2020, develop and operationalize a global strategy for
youth employment and implement the Global Jobs Pact of the
International Labour Organization.
9. BUILD RESILIENT INFRASTRUCTURE, PROMOTE
INCLUSIVE AND SUSTAINABLE INDUSTRIALIZA-
TION AND FOSTER INNOVATION
9.1 Develop quality, reliable, sustainable and resilient
infrastructure, including regional and transborder infrastructure,
to support economic development and human well-being, with a
focus on affordable and equitable access for all.
9.2 Promote inclusive and sustainable industrialization and, by
2030, significantly raise industry’s share of employment and gross
domestic product, in line with national circumstances, and
double its share in least developed countries.
BUILD RESILIENT INFRASTRUCTURE CONTINUED….
9.3 Increase the access of small-scale industrial and other

enterprises, in particular in developing countries, to financial
services, including affordable credit, and their integration into
value chains and markets.
9.4 By 2030, upgrade infrastructure and retrofit industries to
make them sustainable, with increased resource-use efficiency
and greater adoption of clean and environmentally sound
technologies and industrial processes, with all countries
taking action in accordance with their respective capabilities.
9.5 Enhance scientific research, upgrade the technological

capabilities of industrial sectors in all countries, in particular
developing countries, including, by 2030, encouraging
innovation and substantially increasing the number of research
and development workers per 1 million people and public
and private research and development spending.
9.a Facilitate sustainable and resilient infrastructure development

in developing countries through enhanced financial,
technological and technical support to African countries, least
developed countries, landlocked developing countries and
small island developing States.
9.b Support domestic technology development, research and
innovation in developing countries, including by ensuring a
conducive policy environment for, inter alia, industrial
diversification and value addition to commodities.
10. REDUCE INEQUALITY WITHIN AND AMONG
COUNTRIES
10.1 By 2030, progressively achieve and sustain income growth of the
bottom 40 per cent of the population at a rate higher than the
national average.
10.2 By 2030, empower and promote the social, economic and political
inclusion of all, irrespective of age, sex, disability, race, ethnicity,
origin, religion or economic or other status.
10.3 Ensure equal opportunity and reduce inequalities of outcome,
including by eliminating discriminatory laws, policies and practices
and promoting appropriate legislation, policies and action in this
regard.
REDUCE INEQUALITY CONTINUED….
10.4 Adopt policies, especially fiscal, wage and social protection

policies, and progressively achieve greater equality.
10.5 Improve the regulation and monitoring of global financial
markets and institutions and strengthen the implementation of
such regulations.
10.6 Ensure enhanced representation and voice for developing
countries in decision-making in global international economic
and financial institutions in order to deliver more effective,
credible, accountable and legitimate institutions.
10.7 Facilitate orderly, safe, regular and responsible migration and
mobility of people, including through the implementation of
planned and well-managed migration policies.
REDUCE INEQUALITY CONTINUED….
10.a Implement the principle of special and differential treatment

for developing countries, in particular least developed
countries, in accordance with World Trade Organization
agreements.
10.b Encourage official development assistance and financial
flows, including foreign direct investment, to States where the
need is greatest, in particular least developed countries,
African countries, small island developing States and
landlocked developing countries, in accordance with their
national plans and programmes.
10.c By 2030, reduce to less than 3 per cent the transaction costs
of migrant remittances and eliminate remittance corridors
with costs higher than 5 per cent.
11. MAKE CITIES AND HUMAN SETTLEMENTS
INCLUSIVE, SAFE, RESILIENT AND SUSTAINABLE
11.1 By 2030, ensure access for all to adequate, safe and affordable
housing and basic services and upgrade slums.
11.2 By 2030, provide access to safe, affordable, accessible and
sustainable transport systems for all, improving road safety, notably
by expanding public transport, with special attention to the needs
of those in vulnerable situations, women, children, persons with
disabilities and older persons.
11.3 By 2030, enhance inclusive and sustainable urbanization and
capacity for participatory, integrated and sustainable human
settlement planning and management in all countries.
MAKE CITIES AND HUMAN SETTLEMENTS CONTINUED….
11.4 Strengthen efforts to protect and safeguard the world’s cultural

and natural heritage.
11.5 By 2030, significantly reduce the number of deaths and the
number of people affected and substantially decrease the direct
economic losses relative to global gross domestic product caused
by disasters, including water-related disasters, with a focus on
protecting the poor and people in vulnerable situations.
11.6 By 2030, reduce the adverse per capita environmental impact of
cities, including by paying special attention to air quality and
municipal and other waste management .
11.7 By 2030, provide universal access to safe, inclusive and
accessible, green and public spaces, in particular for women and
children, older persons and persons with disabilities
MAKE CITIES AND HUMAN SETTLEMENTS CONTINUED….
11.a Support positive economic, social and environmental links between

urban, peri-urban and rural areas by strengthening national and
regional development planning.
11.b By 2020, substantially increase the number of cities and human
settlements adopting and implementing integrated policies and plans
towards inclusion, resource efficiency, mitigation and adaptation to
climate change, resilience to disasters, and develop and implement, in
line with the Sendai Framework for Disaster Risk Reduction 2015-2030,
holistic disaster risk management at all levels.
11.c Support least developed countries, including through financial and
technical assistance, in building sustainable and resilient buildings
utilizing local materials.
12. ENSURE SUSTAINABLE CONSUMPTION
AND PRODUCTION PATTERNS
12.1 Implement the 10-Year Framework of Programmes on
Sustainable Consumption and Production Patterns, all
countries taking action, with developed countries taking the
lead, taking into account the development and capabilities of
12.2 By 2030, achieve the sustainable management and efficient
use of natural resources .
12.3 By 2030, halve per capita global food waste at the retail and
consumer levels and reduce food losses along production and
supply chains, including post-harvest losses.
ENSURE SUSTAINABLE CONSUMPTION CONTINUED….
12.4 By 2020, achieve the environmentally sound management of

chemicals and all wastes throughout their life cycle, in
accordance with agreed international frameworks, and
significantly reduce their release to air, water and soil in order
to minimize their adverse impacts on human health and the
environment.
12.5 By 2030, substantially reduce waste generation through
prevention, reduction, recycling and reuse.
12.6 Encourage companies, especially large and transnational
companies, to adopt sustainable practices and to integrate
sustainability information into their reporting cycle.
12.7 Promote public procurement practices that are sustainable, in

accordance with national policies and priorities.
12.8 By 2030, ensure that people everywhere have the relevant
information and awareness for sustainable development and
lifestyles in harmony with nature.
12.a Support developing countries to strengthen their scientific
and technological capacity to move towards more
sustainable patterns of consumption and production .
12.b Develop and implement tools to monitor sustainable

development impacts for sustainable tourism that creates jobs
and promotes local culture and products.
12.c Rationalize inefficient fossil-fuel subsidies that encourage
wasteful consumption by removing market distortions, in
accordance with national circumstances, including by
restructuring taxation and phasing out those harmful
subsidies, where they exist, to reflect their environmental
impacts, taking fully into account the specific needs and
conditions of developing countries and minimizing the
possible adverse impacts on their development in a manner
that protects the poor and the affected communities
13. TAKE URGENT ACTION TO COMBAT CLIMATE
CHANGE AND ITS IMPACTS
13.1 Strengthen resilience and adaptive capacity to climate-related

hazards and natural disasters in all countries.
13.2 Integrate climate change measures into national policies,
strategies and planning.
13.3 Improve education, awareness-raising and human and
institutional capacity on climate change mitigation, adaptation,
impact reduction and early warning.
TAKE URGENT ACTION TO COMBAT CLIMATE CONTINUED….
13.a Implement the commitment undertaken by developed-

country parties to the United Nations Framework Convention
on Climate Change to a goal of mobilizing jointly $100 billion
annually by 2020 from all sources to address the needs of
developing countries in the context of meaningful mitigation
actions and transparency on implementation and fully
operationalize the Green Climate Fund through its
capitalization as soon as possible.
13.b Promote mechanisms for raising capacity for effective climate
change-related planning and management in least developed
countries and small island developing States, including
focusing on women, youth and local and marginalized
communities .
14. CONSERVE AND SUSTAINABLY USE THE
OCEANS, SEAS AND MARINE RESOURCES FOR
SUSTAINABLE DEVELOPMENT
14.1 By 2025, prevent and significantly reduce marine pollution of
all kinds, in particular from land-based activities, including
marine debris and nutrient pollution.
14.2 By 2020, sustainably manage and protect marine and coastal
ecosystems to avoid significant adverse impacts, including by
strengthening their resilience, and take action for their
restoration in order to achieve healthy and productive oceans .
14.3 Minimize and address the impacts of ocean acidification,
including through enhanced scientific cooperation at all levels.
CONSERVE AND SUSTAINABLY USE THE OCEANS CONTINUED….
14.4 By 2020, effectively regulate harvesting and end overfishing,

illegal, unreported and unregulated fishing and destructive
fishing practices and implement science-based management
plans, in order to restore fish stocks in the shortest time feasible,
at least to levels that can produce maximum sustainable yield as
determined by their biological characteristics.
14.5 By 2020, conserve at least 10 per cent of coastal and marine
areas, consistent with national and international law and based
on the best available scientific information
14.6 By 2020, prohibit certain forms of fisheries subsidies which

contribute to overcapacity and overfishing, eliminate subsidies
that contribute to illegal, unreported and unregulated fishing
and refrain from introducing new such subsidies, recognizing
that appropriate and effective special and differential treatment
for developing and least developed countries should be an
integral part of the World Trade Organization fisheries
subsidies negotiation.
14.7 By 2030, increase the economic benefits to small island
developing States and least developed countries from the
sustainable use of marine resources, including through
sustainable management of fisheries, aquaculture and tourism.
14.a Increase scientific knowledge, develop research capacity and
transfer marine technology, taking into account the Inter-
governmental Oceanographic Commission Criteria and Guidelines
on the Transfer of Marine Technology, in order to improve ocean
health and to enhance the contribution of marine biodiversity to
the development of developing countries, in particular small
island developing States and least developed countries.
14.b Provide access for small-scale artisanal fishers to marine resources
and markets.
14.c Enhance the conservation and sustainable use of oceans and their
resources by implementing international law as reflected in the
United Nations Convention on the Law of the Sea, which provides
the legal framework for the conservation and sustainable use of
oceans and their resources, as recalled in paragraph 158 of “The
future” we want .
15. PROTECT, RESTORE & PROMOTE
SUSTAINABLE USE OF TERRESTRIAL ECOSYSTEMS,
SUSTAINABLY MANAGE FORESTS, COMBAT
DESERTIFICATION, & HALT AND REVERSE LAND
DEGRADATION AND HALT BIODIVERSITY LOSS
15.1 By 2020, ensure the conservation, restoration and sustainable
use of terrestrial and inland freshwater ecosystems and their
services, in particular forests, wetlands, mountains and dry lands,
in line with obligations under international agreements.
15.2 By 2020, promote the implementation of sustainable
management of all types of forests, halt deforestation, restore
degraded forests and substantially increase a forestation and
reforestation globally.
PROTECT, RESTORE & PROMOTE SUSTAINABLE USE CONTINUED….
15.3 By 2030, combat desertification, restore degraded land and soil,
including land affected by desertification, drought and floods,
and strive to achieve a land degradation-neutral world .
15.4 By 2030, ensure the conservation of mountain ecosystems,
including their biodiversity, in order to enhance their capacity
to provide benefits that are essential for sustainable development.
15.5 Take urgent and significant action to reduce the degradation of
natural habitats, halt the loss of biodiversity and, by 2020, protect
and prevent the extinction of threatened species.
15.6 Promote fair and equitable sharing of the benefits arising from
the utilization of genetic resources and promote appropriate
access to such resources, as internationally agreed.
15.7 Take urgent action to end poaching and trafficking of

protected species of flora and fauna and address both demand
and supply of illegal wildlife products.
15.8 By 2020, introduce measures to prevent the introduction
and significantly reduce the impact of invasive alien species on
land and water ecosystems and control or eradicate the
priority species.
15.9 By 2020, integrate ecosystem and biodiversity values into
national and local planning, development processes, poverty
reduction strategies and accounts.
15.a Mobilize and significantly increase financial resources

from all sources to conserve and sustainably use biodiversity
and ecosystems.
15.bMobilize significant resources from all sources and at all
levels to finance sustainable forest management and provide
adequate incentives to developing countries to advance such
management, including for conservation and reforestation.
15.c Enhance global support for efforts to combat poaching and
trafficking of protected species, including by increasing the
capacity of local communities to pursue sustainable livelihood
opportunities.
16. PROMOTE PEACEFUL AND INCLUSIVE SOCIETIES
FOR SUSTAINABLE DEVELOPMENT, PROVIDE ACCESS
TO JUSTICE FOR ALL AND BUILD EFFECTIVE,
ACCOUNTABLE AND INCLUSIVE INSTITUTIONS AT ALL
LEVELS
16.1 Significantly reduce all forms of violence and related death

rates everywhere.
16.2 End abuse, exploitation, trafficking and all forms of violence
against and torture of children .
16.3 Promote the rule of law at the national and international
levels and ensure equal access to justice for all.
PROMOTE PEACEFUL AND INCLUSIVE SOCIETIES CONTINUED….
16.4 By 2030, significantly reduce illicit financial and arms flows,

strengthen the recovery and return of stolen assets and
combat all forms of organized crime.
16.5 Substantially reduce corruption and bribery in all their forms.
16.6 Develop effective, accountable and transparent institutions at
all levels.
16.7 Ensure responsive, inclusive, participatory and representa-
tive decision-making at all levels.
16.8 Broaden and strengthen the participation of developing
countries in the institutions of global governance.
PROMOTE PEACEFUL AND INCLUSIVE SOCIETIES CONTINUED….
16.9 By 2030, provide legal identity for all, including birth

registration.
16.10 Ensure public access to information and protect
fundamental freedoms, in accordance with national legislation
and international agreements .
16.a Strengthen relevant national institutions, including through
international cooperation, for building capacity at all levels, in
particular in developing countries, to prevent violence and
combat terrorism and crime.
16.b Promote and enforce non-discriminatory laws and
policies for sustainable development.
17. STRENGTHEN THE MEANS OF IMPLEMEN-
TATION & REVITALIZE THE GLOBAL
PARTNERSHIP FOR SUSTAINABLE DEVELOPMENT
17.1 Strengthen domestic resource mobilization, including
through international support to developing countries, to
improve domestic capacity for tax and other revenue collection.
17.2 Developed countries to implement fully their official
development assistance commitments, including the
commitment by many developed countries to achieve the target
of 0.7 per cent of gross national income for official development
assistance (ODA/GNI) to developing countries and 0.15 to 0.20
per cent of ODA/GNI to least developed countries; ODA
providers are encouraged to consider setting a target to provide
at least 0.20 per cent of ODA/GNI to least developed countries
GLOBAL PARTNERSHIP FOR SUSTAINABLE DEVELOPMENT CONTINUED….
17.3 Mobilize additional financial resources for developing

countries from multiple sources.
17.4 Assist developing countries in attaining long-term debt
sustainability through coordinated policies aimed at fostering
debt financing, debt relief and debt restructuring, as
appropriate, and address the external debt of highly indebted
poor countries to reduce debt distress.
17.5 Adopt and implement investment promotion regimes for
least developed countries.
TECHNOLOGY
17.6 Enhance North-South, South-South and triangular regional
and international cooperation on and access to science, technology
and innovation and enhance knowledge sharing on mutually agreed
terms, including through improved coordination among existing
mechanisms, in particular at the United Nations level, and through a
global technology facilitation mechanism.
17.7 Promote the development, transfer, dissemination and diffusion
of environmentally sound technologies to developing countries on
favourable terms, including on concessional and preferential terms, as
mutually agreed.
17.8 Fully operationalize the technology bank and science,
technology and innovation capacity-building mechanism for least
developed countries by 2017 and enhance the use of enabling
technology, in particular information and communications technology
CAPACITY-BUILDING
17.9 Enhance international support for implementing
effective and targeted capacity-building in developing
countries to support national plans to implement all the
Sustainable Development Goals, including through North-
South, South-South and triangular cooperation.
TRADE
17.10 Promote a universal, rules-based, open, non-
discriminatory and equitable multilateral trading system
under the World Trade Organization, including through
the conclusion of negotiations under its Doha Development
Agenda.
17.11 Significantly increase the exports of developing

countries, in particular with a view to doubling the least
developed countries’ share of global exports by 2020.
17.12 Realize timely implementation of duty-free and quota-

free market access on a lasting basis for all least developed
countries, consistent with World Trade Organization decisions,
including by ensuring that preferential rules of origin applicable
to imports from least developed countries are transparent and
simple, and contribute to facilitating market access
SYSTEMIC ISSUES
POLICY AND INSTITUTIONAL COHERENCE
17.13 Enhance global macroeconomic stability, including

through policy coordination and policy coherence.
17.14 Enhance policy coherence for sustainable

development.
17.15 Respect each country’s policy space and leadership to

establish and implement policies for poverty eradication and
sustainable development.
MULTI-STAKEHOLDER PARTNERSHIPS
17.16 Enhance the Global Partnership for Sustainable Development,

complemented by multi-stakeholder partnerships that
mobilize and share knowledge, expertise, technology and
financial resources, to support the achievement of the
Sustainable Development Goals in all countries, in particular
17.17 Encourage and promote effective public, public-private

and civil society partnerships, building on the experience and
resourcing strategies of partnerships.
DATA, MONITORING AND ACCOUNTABILITY
17.18 By 2020, enhance capacity-building support to

developing countries, including for least developed countries and
small island developing States, to increase significantly the
availability of high- quality, timely and reliable data disaggregated
by income, gender, age, race, ethnicity, migratory status,
disability, geographic location and other characteristics relevant
in national contexts.
17.19 By 2030, build on existing initiatives to develop

measurements of progress on sustainable development that
complement gross domestic product, and support statistical
capacity-building in developing countries.
Progression of a
Social Audit Manual
Erica Salizzoni
Under Direction of: Rajeshwari
Presentation Overview
o Introductory Information about Project
o Main Points of Project
o Social Audit Chart
o Reflection
o Acknowledgements
Government Beneficiaries
Social Audits
Social Audit Objectives
o Raise awareness
o Ensure public availability of documents
o Display of information
o Transparency in decisions
o Participation
o Regular public hearing
o Appropriate action
Literature Review
 Public Distribution System (PDS)
 Mahatma Gandhi National Rural Employment Guarantee Act
(MGNREGA) Aspects
Monitoring Aspects
Social Audit Chart
Importance of Social Auditing in
Developing Nations
Importance of Social Audits in India
o Poverty
o Malnourishment
o Unemployment
o Governmental
Shortcomings..
Public Distribution System (PDS)
o WWII Roots
o National Food Security Act (NFSA) , 2013
o Shared powers..
o Population Served:
BPL= Below Poverty APL= AAY= Antyodaya

Line Above Poverty Line Anna Yohana
PDS Inadequacies
Economic Institution
o High Costs o High Exclusion and Inclusion
o Increased Food Subsidies Errors
o Failure of Price Stabilization o Leakage Errors
o High Fiscal Burden

PDS Inadequacies
Structure Transparency
o Determining Poverty Levels o Grievance Redressal
o Fair Price Shops o Unaccountability in scheme
o Storage Areas o Lack of display in FPS
o Low levels of awareness

PDS Inadequacies
Nutrition
Focus on mono-grain culture
Reflection
o Personal Growth
o Summer experience shaping
future goals
Acknowledgements
Rajeshwari & GRAAM
VIIS Staff
Allegheny College
Other Students
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audit.
OBJECTIVES
To understand the characteristics of the management consulting
industry
 History
 Types of organisations
 Types of consultancy activities
Typology of human capital
 According to the client interface process
 Career structures within management consultancy
 The role of consultants as knowledge brokers
Typology of client capital Human
capital
 The consulting firm – client relationships Network Social
Capital capital
The HRM practice focus:
 Recruiting human capital Client Structural
Capital capital
 Managing across boundaries Organizational
Capital
Human Capital – Intellectual Capital
Human Capital Intellectual Capital

Staffing Development
Employee
Products and
Knowledge Skills Human
capital
services which
Experience Network Social
Capital capital have market
IC value
Client Structural
Communication Capital capital
Organizational
Capital
Performance
Management
Remuneration and
Reward
TYPES OF CONSULTANCY SERVICES
Strategy HR
Process and
Operations Marketing
Management
consulting
Org design Change
Infotech
MAJOR CONSULTANCIES
Bain & Company
Boston Consulting Group
Deloitte & Touche
Ernst & Young
A.T. Kearny
KPMG
Arthur D.Little
McKinsey & Co
Mercer
PriceWaterhouse Coopers
Typology of Human Capital
The consultancy process
Career structures
Consultants as brokers of human capital
Boundary spanning
THE CAREER STRUCTURE
Analysts
Consultants
Senior Consultants
Business development managers
Directors/Partners
“Rural development implies both the economic betterment of
people as well as greater social transformation. In order to
provide the rural people with better prospects for economic
development, increased participation of people in the rural
development programmes, decentralization of planning, better
enforcement of land reforms and greater access to credit are
needed.Information about programmes, schemes, employment
opportunities, Panchayati Raj institutions, development
authorities, drinking water, sanitation, road construction,
electrification of villages and food supply etc. is provided on the
portal of Department of RD, GOI”
Web link: Development | National Portal of India
TO DELIBERATE FURTHER ON RURALITY – BOTTOM-UP
, PLACE & ASSET BASED APPROACH – THROUGH THE
JOUNEY OF REVIVAL STRATEGIC PLAN FOR NLRI-
SRM- GVT –RATLAM, M.P.,INDIA
Thank You

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PROFESSOR (DR.

CSR may be based within the human resources, business

“The continuing commitment of business to behave

 There can be a lack of moral virtues among the practitioners of business

BUT THERE IS NO COLLECTIVE LONG TERM IMPACCT ON

BUSINESS REWARDS THE INPUTS AND PROVIDES

LFA also provides a handy summary to inform

RBM approach comprises the following elements:

4 Guiding Principles for M&E strategies

M&E strategies must reflect the information needs and approaches

The logical framework matrix is the foundation document for both

What are the Main Components of an M&E Strategy?

In the next table, It describes the main content in the logical

The Ministry of Corporate Affairs has notified Section 135

 Corporate social responsibility (CSR, also called corporate conscience,

The CSR activities should not be undertaken in the normal

• CSR was used to describe corporate owners beyond shareholders as

• Proponents argue that corporations make more long term profits by

• ISO 26000 is the recognized international standard for CSR. Public

• It is widely accepted that CSR adheres to similar principles but with

• A more common approach of CSR is philanthropy . This includes monetary

The Link between Competitive Advantage and Corporate Social Responsibility

Many approaches to CSR pit businesses against society, emphasizing the

After a comprehensive study of competitor strategy and an

• Another approach is garnering increasing corporate

• A business needs a healthy, educated workforce,

Orlitzky, Schmidt, and Rynes found a correlation between

 CSR can also help improve the perception of a company among

These can also draw unwanted attention from

 Several major brands, such as The Cooperative Group,

Critics of CSR as well as proponents debate a number of

 Industrialization, in many developing countries, is booming as a result of

 Some view ethical issues as simply a costly hindrance, while some

 Non governmental organizations are also taking an increasing role,

 For example, Ray Anderson, in The Corporation, takes a CMR perspective in

 The issues surrounding government regulation pose several problems.

 On the change of government following the election in November 2007,

Finally, disability is one of the factors that can contribute

Profits from any overseas branch of the company, including

The Board of every company referred to in sub-section (1)

Explanation.—For the purposes of this section “average net profit” shall be

• If the company has been unable to spend the minimum required on

IMPORTANT ASPECTS OF ORGANIZATIONS –HUMAN

There have been pockets of improvement, however, with

Courtesy: Dr. Anthony Miller

Social Contract (Donaldson, 1982; Donaldson and Dunfee, 1999)

Stakeholder Theory (Freeman, 1984) – A stakeholder is “any group or

CSR = political economy

The rights and responsibilities assigned to private industry.

Emergence of global giants, consolidation of

Development of the ‘embedded firm’ and the

Around the world Developing Countries

Boycotts, brand damage,

e.g. Shell in Nigeria, Exxon in

Date of Company Industry Rank

 Significant size: US SRI = 2.3 trillion $

 Shareholder activism: shareholder