A PROJECT REPORT

ON
A Comprehensive Study of Corporate Social Responsibility (CSR)

SUBMITTED BY;SUBMITTED TO;

SANDHYA RANI SANJAY KUMAR CHAUDHARY

School of Law and Governance Deputy Legal Advisor

Central University of South Bihar

Session- 2015-2020

Oil Natural Gas Corporation (O.N.G.C)

Salt Lake Sector- 5 Technoplois, Kolkata

 Acknowledgements
At the outset, I would like to express my heartfelt gratitude and thank my mentor, for instilling
confidence in me and entrusting the task to carry out a project on the topic the Corporate Social
Responsibility. I am indeed privileged having being groomed in a prestigious institution like
Central University of South Bihar, Gaya. I would also like to express my gratitude to my friends
for their support and help. My gratitude also goes out to the staff and administration of O.N.G.C
infrastructure that was a source of great help for the completion of this project.

SANDHYA RANI
BSc.LLb (H)
Semester-8th
Enroll.No- CUSB1513115012
CUSB, GAYA
 Introduction:

Corporate social responsibility is a hard-edged business decision. Not because it is a nice thing
to do or because people are forcing us to do it... because it is good for our business"
Niall Fitzerald, Former CEO, Unilever

As the corporations exist in a symbiotic relation with their environments1 (the term environment
here refers to all components of the external environment and not to ecological environment
alone) where their exchange with the larger environment determines to a larger extent how well
they do in their profit symbiotic endeavors.

The concept of Corporate Social Responsibility (CSR) makes it possible to establish a symbiotic
relation between the corporation and its environment as the environment meaning defined above.
When we approaches to define it we found that in present day in 21st century it is no longer just
fashionable but a business requirement to be socially responsible.

Corporate Social Responsibility can be simply and broadly defined as the ethical role of
corporation in the society. The main aim of corporate social responsibility is to increase long
term profit and shareholder trust through positive public relation and high ethical standards to

1
https://www.managementstudyguide.com/corporate-social-responsibility.htm
2
https://www.fiverr.com/eudiusriri/create-a-good-csr-project-for-you
reduce business and legal risk by taking responsibility of corporate actions. It is not enough for
companies to generate mere profits and meet merely the letter of law in their business operations.
Corporate social responsibility strategies encourage the company to make positive impact on
environment and stakeholders that is all the parties who have a stake in the performance and
output of the corporation. Stakeholders include the company's employees, unions, investors,
suppliers, customers, local and national governments, and communities that may be affected by
corporate activities such as construction, manufacturing, and pollution.3 For some companies,
CSR means manufacturing their products in a way that doesn't harm the environment and
protects the consumer from potentially hazardous materials. Corporate Social Responsibility
(CSR)can be defined as a Company’s sense of responsibility towards the community and
environment (both ecological and social) in which it operates.4 Companies can fulfill this
responsibility through waste and pollution reduction processes, by contributing educational and
social programs, by being environmentally friendly and by undertaking activities of similar
nature. CSR is not charity or mere donations. CSR is a way of conducting business, by which
corporate entities visibly contribute to the social good. Socially responsible companies do not
limit themselves to using resources to engage in activities that increase only their profits. They
use CSR to integrate economic, environmental and social objectives with the company’s
operations and growth. CSR is said to increase reputation of a company’s brand among its
customers and society.

Some definition from Global institution

OECD- Corporate responsibility involves the search for an effective ‘fit’ between businesses and
the societies in which they operate.

UN- A management concept whereby companies integrate social and environmental concerns in
their business operations and interactions with their stakeholders.

EU - The responsibility of enterprises for their impacts on society.

3
https://courses.lumenlearning.com/boundless-business/chapter/social-responsibility/
4
http://www.businessdictionary.com/definition/corporate-social-responsibility.html
Thus in lay man sense we can say that, Corporate Social Responsibility (CSR) is a well emerging
concept that acknowledges us about the responsibility of the corporations operating within
society to contribute towards social, economicand environmental development.It will helps in
maintaining a balance in between Corporation and Society and at the same times it createsa
positive impact on society at large5.

History and evolution of Corporate Social Responsibility:-

In the time of 1920s the American President said that " the chief business of the American people
is business." It was a popular observation in a time of economic prosperity, when issues such as
energy security and climate change were practically nonexistent.6

Almost a century later, things are very different. Now the private enterprise also called upon
exercise social responsibility, especially when it comes to environment. This trend reflects the
view that companies ought to do more than simply meet the letter of law and bare minimum
ethical business behavior. Now a days we know it as the "Corporate Social Responsibility." After
that period even the president Coolidge, like many American presidents before and since, kept
government out of affairs of business as much as possible. But in the starting of 1960s and
1970s, the environmental impact of an ever expanding economy was generating more or more
protests from citizens. The result was a wave of legislation designed to reduce the pollution
produced by business activity. Those laws had positive effects and are now vital parts of
American regulatory framework. But despite these regulation, controlling pollution continues to
be a challenge. And now there are even larger problems on the horizon. Even though business
today are more efficient and use fewer resources to make goods but still many ecosystems
continue to suffer. Starting a few years ago, many citizens in the U.S and around the world began
call for more action from private enterprise on these social issues-beyond compliance with

5
http://www.fiinovation.co.in/corporate-social-responsibility/
6
Philip Levine Reads “What Work Is” at the Library of Congress, Corporate Social Responsibility in America
,by the U.S. Department of State's Bureau of International Information Programs.
regulations and traditional charity related work. The result was a new movement known as
corporate social responsibility, or CSR7.

Governing Provisionsregarding Corporate Social Responsibility:-

Section 135 of the Companies Act 2013, incorporates the provisions regarding the said concept
and Schedule VII provides the appendix that ensures the areas where the CSR fund will be use.

Section 135:- Corporate Social Responsibility:-

(1) Every company having net worth of rupees fivehundred crore or more, or turnover of rupees
one thousandcrore or more or a net profit of rupees five crore or moreduring any financial year
shall constitute a Corporate Social ResponsibilityCommittee of the Board consisting of three or
moredirectors, out of which at least one director shall be an independentdirector.

(2) The Board’s report under sub-section (3) of section 134 shall disclose the composition of the
Corporate Social Responsibility Committee.
(3) The Corporate Social Responsibility Committee shall,—
(a) formulate and recommend to the Board, a CorporateSocial Responsibility Policy which shall
indicate the activitiesto be undertaken by the company as specified in
Schedule VII;
(b) recommend the amount of expenditure to be incurred onthe activities referred to in clause (a)
(c) monitor the Corporate Social Responsibility Policy of thecompany from time to time.
(4) The Board of every company referred to in sub-section (1)shall,—
(a) after taking into account the recommendations made bythe Corporate Social Responsibility
Committee, approvethe Corporate Social Responsibility Policy for the companyand disclose
contents of such Policy in its report and alsoplace it on the company’s website, if any, in such
manner asmay be prescribed; and
(b) ensure that the activities as are included in CorporateSocial Responsibility Policy of the
company are undertakenby the company.
(5) The Board of every company referred to in sub-section (1),shall ensure that the company
spends, in every financial year, atleast two per cent of the average net profits of the company

7
Philip Levine Reads “What Work Is” at the Library of Congress, Corporate Social Responsibility in America
,by the U.S. Department of State's Bureau of International Information Programs.
 madeduring the three immediately preceding financial years, in pursuanceof its Corporate Social
Responsibility Policy:Provided that the company shall give preference to the local areaand areas
around it where it operates, for spending the amountearmarked for Corporate Social
Responsibility activities:Provided furtherthat 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.8

Applicability of CSR Provisions:

On every Company including its holding or subsidiary having:

 Net worth of Rs. 500 Crore or more, or

 Turnover of Rs. 1000 crore or more, or
 Net Profit of Rs. 5 crore or more
 during the immediately preceding financial year
A foreign company having its branch office or project office in India, which fulfills the criteria
specified above.However, if a company ceases to meet the above criteria for 3 consecutive
financial years then it is not required to comply with CSR Provisions till such time it meets the
specified criteria.

How Corporate Social Responsibility operated in Company

Every Company on which CSR is applicable is required to constitute a CSR Committee of the
Board:
8
Section 135 of Companies Act, 2013.
 Consisting of 3 or more directors, out of which at least one director shall be an independent
director. However, if a company is not required to appoint an independent director, then it shall
have in 2 or more directors in the Committee.
 Consisting of 2 directors in case of a private company having only two directors on its Board
 Consisting of at least 2 persons in case of a foreign Company of which one person shall be its
authorised person resident in India and another nominated by the foreign company

Responsibility of Board of Directors (BOD):

The BOD of every company on which CSR is applicable shall:

 after considering the recommendations made by the CSR Committee, approve the CSR Policy
for the Company and disclose contents of such Policy in Board report.
 ensure that the activities as are included in CSR Policy of the company are undertaken by the
Company
 shall disclose the composition of the CSR Committee in Board Report
 ensure that the company spends, in every financial year, at least 2% of the average net profits of
the company made during the 3 immediately preceding financial years, in pursuance of its CSR
Policy. The CSR projects/programs/activities undertaken in India only shall amount to CSR
Expenditure.9
CSR Policy

The CSR Policy of the company shall, inter-alia, include the following namely:-

 A list of CSR projects or programs which a company plans to undertake specifying modalities of
execution of such project or programs and implementation schedules for the same
 Monitoring process of such projects or programs
 A clause specifying that the surplus arising out of the CSR projects or programs or activities
shall not form part of the business profit of the company.

CSR Activities

9
https://www.nseprimeir.com/z_BlueDart/files/BlueDart_Roles_and_Responsibility_of_the_Board_committees.
 The CSR activities shall be undertaken by the company, as per its CSR Policy, excluding
activities undertaken in pursuance of its normal course of business.
 The BOD may decide to undertake its CSR activities approved by the CSR Committee, through
 a section 8 company or a registered trust or a registered society, established by the company,
either singly or alongwith any other company, or
 a section 8 company or a registered trust or a registered society, established by the Central
Government or State Government or any entity established under an Act of Parliament or a State
legislature
 a section 8 company or a registered trust or a registered society, other than those specified in
clauses (a) and (b) above, having an established track record of 3 years in undertaking similar
programs or projects;
 collaboration with other companies,for undertaking projects or programs or CSR activities in
such a manner that the CSR Committees of respective companies are in a position to report
separately on such projects or programs.
 The CSR projects or programs or activities not to be considered as CSR Activities:
 Expenses for the benefit of only the employees of the company and their families
 Contribution of any amount directly or indirectly to any political party.

Display of CSR Activities on its Website

The BOD shall disclose contents of CSR policy in its report and the same shall be displayed on
the company’s website, if any.

Other Important Points:

 The balance sheet of a foreign company to be filed under section 381(1)(b) of the Act shall
contain an Annexure regarding report on CSR.
 The Board of Directors shall ensure that activities included by a company in its CSR Policy are
related to the areas or subjects specified in Schedule VII (given below) of the Act.
Schedule 7

Activities which may be included by companies in their Corporate Social Responsibility Policies
relating to:
 Eradicating hunger, poverty and malnutrition,promoting health care including preventive health
care and sanitation including contribution to the Swacch Bharat Kosh set-up by the Central
Government for the promotion of sanitation and making available safe drinking water.
 Promoting education, including special education and employment enhancing vocation skills
especially among children, women, elderly and the differently abled and livelihood enhancement
projects.
 Promoting proper gender equality, empowering women, setting up homes and hostels for women
and orphans; setting up old age homes, day care centers and such other facilities for senior
citizens and measures for reducing inequalities faced by socially and economically backward
groups.
 Ensuring environmental sustainability, ecological balance protection of flora and fauna, animal
welfare, agroforestry, conservation of natural resources and maintaining quality of soil air and
water including contribution to clean Ganga fund set-up by the Central Government for
rejuvenation of river Ganga.
 Protection of national heritage, art and culture including restoration of buildings and sites of
historical importance and works of art setting up public libraries, promotion and development of
traditional art and handicrafts.
 measures for profit of armed forces veterans war windows and their dependents.
 Training to promote rural sports nationally recognized sports Paralympic sports and Olympic
sports.
 Contribution to the prime minister's national relief funds of any other fund set up by the central
government for socio economic development and relief and welfare of the schedule caste and
tribes and other backward classes minorities and women.
 Contributions or funds provided to technology incubators located within academic institutions
which are approved by the central government.
 Rural development projects.
 Slum area development. 10
Model of CSR Implementation

10
http://ebook.mca.gov.in/Childwindow1.aspx?pageid=17923&type=CA&ChildTitle=Schedules&SearchText=
CSR implementation in INDIA as mandated by the law and how it affects the national
developmental agenda as shown below:-

11

Presentation of Data, Analysis and Fundings:

11
Bhaskarchattergy and Narayan Mitra,CSR should contribute to the national agenda in emerging economies - the
‘Chatterjee Model’,1 Feb.2017
Indian companies are expanding their activities which fall under the umbrella of Corporate
Social Responsibility (CSR). Government regulations mandate companies having at least
Rs.1000 crores turnover to spend 2% of their three-year average annual net profit on CSR
activities during each financial year. The focus on CSR in recent years has increased so much
that India is on its way to cross the Rs.500 billion mark in CSR spending by 2019. Not only
are India’s top companies spending lavishly on CSR activities but they are also concerned
about the programs’ impact. India is expected to spend INR 8700 Crores to INR 20,000
Crores on leveraging the potential of analytics in the coming years to optimize CSR
outcomes.
Here I have listed various famous company which works on this policy with helps of these I
want to show the last year CSR funding and working Areas of the company and its ongoing
project also by taking the top three Company in this research.

The top companies which have incorporated CSR initiatives in their policies successfully
with their Project and Funding.

CSR Expenditure of 5097 companies for the F.Y 2015-16

S.No Company’s Name CSR

Spent (In
Crores)
1. RELIANCE INDUSTRIES LIMITED 652.0

2. NTPC LIMITED 491.8

3. OIL AND NATURAL GAS CORPORATION LIMITED 421.0

4. TATA CONSULTANCY SERVICES LIMITED 294.2

5. SOUTH EASTERN COALFIELDS LIMITED 270.9

6. IT C LIMITED 247.5

7. CENTRAL COALFIELDS LIMITED 212.8

8. NMDC LIMITED 210.1

9 TATA STEEL LIMITED 204.5

10. INFOSYS LIMITED 202.3

11. POWER FINANCE CORPORATION LIMITED 195.5

12. HDFC BANK LIMITED 194.8

13. ICICI BANK LIMITED 171.5

14. GAIL (INDIA) LIMITED 160.6

15. WIPRO LIMITED 159.8

16. INDIAN OIL CORPN. LIMITED 156.7

17. AXIS BANK LIMITED 137.4

18. RURAL ELECTRIFICATION CORPORATION LIMITED 128.2

19. BHARAT PETROLEUM CORPORATION LIMITED 112.6

20. LARSEN AND TOUBRO LIMITED 111.9

Some recent reformation of Society by the help of Corporate Social
Responsibility.

1. In Cyclone Fani state Orissa

The Union ministry of corporate affairs has allowed contributions made by corporates to the
Odisha State Disaster Management Authority (OSDMA) for Cyclone Fani relief and restoration
works to be covered under corporate social responsibility (CSR) activity.

It will set up a benchmark in this corporate world that whenever we need to restore the society
we have to keep in mind this CSR, which includes relief, rehabilitation and reconstruction works
as part of disaster management in terms of liberal interpretation.

This new concept would push corporate organisations to release funds and other support to
victims of the cyclone, which has affected 14 districts in Odisha. Corporate bodies can also help
in restoring public infrastructure like power, telephone, water supply and public utility buildings
that have been damaged by the calamity. Thus we can say that this hand of Corporate helps in
developing a new dimension towards development of organisation and as well as society12.

2. In Kerala Flood

The state Kerala is the victim of impenetrable rains and unprecedented floods during this
monsoon season have taken more than 400 lives. Northward of 3 lakh people are still sheltered in
relief centres. In this regards companies are willing to provide medical aid and can account those
as expenses towards promoting health care, including preventive health care. Food supply can be
covered under eradicating hunger, poverty and malnutrition and supply of clean water can be
covered under sanitation and making available safe drinking water.Companies directly donating
to the chief minister’s relief fund are already getting covered under the CSR provision of the
Companies Act13.

12
https://indiacsr.in/cyclone-fani-corporate-donations
13
https://www.news18.com/news/india/kerala-floods-centre-agrees-to-divert-csr-collections-to-cm-relief-fund-
1862193.html
In the light of above example, I would like to quote one new notification of government in this
row that Indian companies will now be able to count all expenditure done towards disaster relief
activities as part of their required annual Corporate Social Responsibility (CSR) spend.

In 7th June 2019 the corporate affairs ministry has included “disaster management consisting
relief, rehabilitation and reconstruction activities” in a list of activities that companies are
permitted to count towards their CSR spend through an official notification. This steps of
government comes after reformation of societies in Kerala by the help of CSR which was badly
destroyed by Flood in the last year14. Through this notification our government also listed some
activities in this row like as hunger and poverty alleviation activities, promotion of education and
vocational training, and promotion of gender equality. Thus we can say that concept of CSR
seems to be a dynamic in nature and in later point of time helps in development of the Nation.

Importance of Corporate Social Responsibility

It is extremely important that an organization or a company operates in a way that demonstrate

social responsibility. Although it is not a legal requirement, it is seen as a good practice for
company to take into account social and environment issue. Social responsibility and ethical
practices are vital to a company success. The 2015 Cone Communications Global CSR study
found that a staggering 91% of global consumers expect companies to do more than make a
profit, but also operate responsibly to address social and environmental issues,84% say they seek
out responsible products whenever possible,90% would boycott a company if they learned of
irresponsible or unreal business practices . The said data shows that, consumers are increasingly
aware of about the importance of social responsibility and actively seek products from business
that operates ethically. CSR demonstrate that a business that takes an interest in wider social
issues, rather than just those that impact only company's margin profit, which will attract the
customers who share the same values. Therefore, it makes a good business sense to operate
sustainably. Thus the CSR concept is important for the satisfaction of both customers and the
company itself15.

15
https://www.highspeedtraining.co.uk/.../importance-of-corporate-social-responsibility
 Criticism

As every coin has two face one is positive face and another is negative face, like a coin the CSR
policy have also two face one is the positive side and the is negative side. The very first criticism
from my side regarding the CSR is that, companies are work with the CSR policy as per the
Companies Act, 2013 and donate 2 % of the profit of last three precedent year. I think it is just a
part of fashion of the company to establish a name in the market nothing else. Companies are
donating a huge amount of its profit in on the name of social responsibility but a reality about
that companies is that a huge number of employees are appointed in these company on contract
basis they are compel to get an unsatisfied and unreasonable amount on the name of salary. As
per a data a prestigious company "Suzuki " have 32% contractual worker in 2013-14 and this
data increase upto 42% contractual workers in 2015-16 this shows that data increases day by day.
Another surprising data shows that Coal India have 55% contract workers. As these contractual
workers are not satisfy with their payment and yes from their payment gap between the regular
employees and the contractual employees. A company will get succeed and will able to more and
more profit if all the employees of the companies will satisfy in each manner. So I think a
company should work in the area to satisfy the workers instead of to donate in CSR fund. A
company should make sure that all the employees of the company will get a reasonable and equal
payment for equal work. In a company if an employee get different salary for the same work it
will also the infringement of the article 14, 16 and 39(d) of the Constitution. That's why a
company should work towards to establish a level playing field between all the employees
instead of encourages these CSR type schemes.

The second criticism from my side is that as every company or organization gives annual tax
which take part in the economic growth of the country, then what is the need of csr like provision
under company law, 2013. This CSR provision only imposes a burden upon the company
nothing else. Company should use the surplus amount for the welfare of the employees of the
company rather than to donate to CSR because as the employee of the company will satisfy they
will work with their full potential which will make much more profit to the company which will
indirectly help in the economic growth of the country. So this CSR is nothing but an extra burden
imposes on the country.
The third aspect of the criticism of CSR with incorporate the Marxism theory. Over 150 years
ago, Karl Marx expressed his theory of alienation of the worker class. When it comes to
determine the meaning of CSR is that CSR supply a chain between the environment and the
communities they act in. Very frequent the focus is first sought externally, before the necessary
attention is directed to the essential pillar of each enterprise that is employee. During the era
when Marx raise his voice to alienate the employee says about the concept of CSR also and says
that it is essential for an enterprise that eagerly wants to engage with CSR and integrate it at the
core of all business activities, it should recognize employees as a company's best asset rather
than as tools to achieve strategic goals. Employees should allow to enjoy the affirmation of
production or service undertaken by them in order to unfold their full potential. Creation working
environment of employee self-actualization with law hierarchies, space for constructive critique,
high levels of liberty and individual responsibility will help companies to reap the fruits of a
successful internal CSR baseline. If employees directly related to the company and get
recognition for their work, they will delivery this affirm out of the company. Several companies
have implemented different successful measures to pay appropriate tribute to the achievements
of their employees. For example by handmade natural cosmetics company lush, equips all their
products with personalized stickers that let the consumers know that which employees produced
the product. Establishing a working environment that enables the desired identification by the
employees, can be considered a clear advantage of SMEs over bigger companies. SMEs provide
the necessary flexibility, adaptability and proximity for employees to contribute to business with
their own creative idea. So recognizing the importance of employees is therefore the most
important step for a successful integration of CSR into the core of business. So according to
marks the most important way to integrate the CSR in business is initiated with to give the
importance of the employees.

Another most logical criticism about CSR is associated with the "Triple Bottom Line Theory."
All the business must make money but triple bottom line theory realize the companies that they
can do more. Traditionally, the main business purpose is to make profit only but today more
leaders think about sustainability and in these process they incorporate a triple bottom line
concept. This concept incorporates 3P, means a business activity perform for "people", "planet"
and "profit" here people means employees, profit means financial profit of the company and the
very last planet means the environment where the organization is working. So this triple bottom
line says that the company should work for all these "P." As the concept like triple bottom line
theory was incorporated before amendment of Company Act, 2013 then why this CSR is
incorporated in Companies Act, 2013 as the similar concept like CSR was incorporated earlier in
the corporate world.

These are some criticism from my side but various thinkers are still criticizing the concept of
CSR from time to time through their article, so there is a need to rethink about the CSR concept.
 CONCLUSION
After completing this project I am on the conclusion that the corporate social responsibility is to
boost the economic growth of any country. In our country India, INFOSYS, ITC, TATA and
ONGC are playing an anchor role to contribute a part of their substantial profit to the
stakeholders. No company in this world want to donate a share of profit towards a social work by
itself unless a strict provision compel it to take part in it. When a company contributes a part of
their profit towards the society, it will also create a brand value of their own name. In India, Tata
sons (JRD Tata) in the mid1800s started the initiative to boost up financial inclusion. But there
are some criticism also connected with it which I have discussed above like as the companies
paying tax to the government for the economy growth of the country then why government
imposes an extra burden on the companies. Another critics regarding that is the company should
make sure to its own employees in each and every way instead of donating a fund in CSR.
Companies should try to decrease the contract workers by giving a equal wage to all of its
employees at the same level.

The development of Nation is our first and foremost priority and in order to maintain the vehicles
of development this concept of CSR comes into existence which creates a revolutionary change
in this Corporate World. The development of any Nation is totally observed from the
development of Organization as it play a vital role in regulating the economy of the nation. So
this CSR gives us one benefit in our hand that while operating the organization in Society it is
the responsibility of the Organization to Contributetowards the development of Society from
their earning Profit ratio.
Thus we can say that this Jurisprudence of Corporate Provides us a perfect balance for the
development of Society as well as Organization too which is running in that Society.
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 https://www.news18.com/news/india/kerala-floods-centre-agrees-to-divert-csr-
collections-to-cm-relief-fund-1862193.html
 https://www.highspeedtraining.co.uk/.

 Article Referred-
 CSR should contribute to the national agenda in emerging economies - the
‘Chatterjee Model’,1 Feb.2017, Bhaskarchattergy and Narayan Mitra,U.S.
Department of State's Bureau of International Information Programs.
 Philip Levine Reads “What Work Is” at the Library of Congress, Corporate Social
Responsibility in Americaby the U.S. Department of State's Bureau of
International Information Programs.
 Act Used-
 The Company Act 2013