SOCIOLOGY IN SOCIAL WORK PRACTICE
INTERNAL CONTINUOUS EVALUATION
RESEARCH PAPER
TITLE: CSR AND SUSTAINABILITY
Submitted by:
Mohit Mandya,23bwl010, semester II
Submitted to
(Prof.) Dr. Saurabh Anand
Associate Professor of Sociology,
Head, Department of Social Sciences;
Head, Department of Alumni Relations
1
table of contents
ABSTRACT
3
INTRODUCTION
4
LITERATURE REVIEW
5
DEFINITION
8
PROBLEM OF THE STUDY
11
SIGNIFICANCE OF THE STUDY
12
CSR AND SUSTAINABILITY
15
CASE STUDIES
21
COMPARATIVE ANALYSIS
37
CONCLUSION
41
REFERENCES
42
2
ABSTRACT
In our globalized world, businesses can no longer solely focus on profits. They must take broader
responsibility for their impact on society and the environment. Corporate social responsibility
(CSR) and sustainability have become critical issues that companies cannot be avoided.
CSR means corporations voluntarily take actions beyond just obeying laws to address social,
environmental and economic concerns. Sustainability means building these principles into the core
business strategy for long-term success. Drivers pushing companies toward CSR and sustainability
include government regulations, pressure from customers/employees/investors, competition.
we will be analysing a particular time period from 2001 to 2018 to see how interest grew in linking
CSR to sustainability, especially in the business, management and accounting fields. Progress was
made, but challenges remain. Some companies practiced "greenwashing" - making misleading
environmental claims. Others lacked resources or struggled to get all stakeholders on board.
the new trends like impact investing and circular economy models offer exciting opportunities.
Companies embracing these can drive real positive change while still benefiting their bottom line.
Those aligning with global sustainability goals like the U.N.'s can enhance their reputation, reduce
risks, and help build a more sustainable, equitable world for all.
the future of CSR and sustainability hinges on proactive measures and innovative approaches
taken by corporate entities, governments, and other stakeholders. Key trends, such as supply
chain transparency and responsible sourcing, are expected to drive progress in this area. By
aligning with global sustainability goals and integrating CSR and sustainability into their core
strategies, businesses can address societal and environmental challenges while achieving longterm success and competitiveness.
3
INTRODUCTION
Achieving sustainable development is a crucial objective that underpins global and national
environmental policies. “The fundamental idea is to satisfy the needs of the current generation without
compromising the ability of future generations to meet their own needs. This concept gained prominence from the
1987 report "Our Common Future" by the World Commission on Environment and Development, and the 1992
Rio Conference further emphasized the importance of economic, social, and environmental aspects in sustainability”.
At the corporate level, businesses have embraced Corporate Social Responsibility (CSR) and
Corporate Sustainability (CS) as management approaches to align with sustainability goals. CSR
encourages companies to generate profits while taking responsibility for their societal and
environmental impacts. Corporate sustainability emphasizes the need for businesses to remain
profitable and competitive while integrating economic, social, and environmental considerations
into their operations. The exploration of different dimensions and metrics of CSR is important for
businesses, regulatory bodies, and academia. However, Ukrainian enterprises often struggle with
understanding and implementing comprehensive CSR practices. This necessitates a re-evaluation
of the fundamental nature of modern business, including paradigms, strategic goals, and
interactions with the government and society.
(CSR) is widely acknowledged on a global scale as a crucial element for the strategic advancement
of large corporations. It is viewed as a safeguard for sustainable business expansion, in link with
the long-standing interests of stakeholders, societal goals, and the advancement of social cohesion,
security, human welfare, and environmental preservation.
corporate social responsibility (CSR) signifies the increasing recognition of society and empowers
businesses to adapt to their unique circumstances. It encompasses a harmonious integration of
economic pursuits and social responsibilities, cultivating an atmosphere where industries thrive
while creating beneficial effects on society as a whole. CSR acts as a bridge connecting businesses
and communities.
By adopting CSR principles, companies have the opportunity to strengthen their market position
through the development of mutually advantageous partnerships with stakeholders. This approach
offers numerous benefits, including making social and economic contributions, mitigating negative
environmental impacts, establishing sustainable connections.
4
LITERATURE REVIEW
1. "Corporate Social Responsibility and Sustainability: Emerging Trends" by Rae André,
published in the Journal of Business Ethics (2019). Key Findings: The study identified
emerging trends in CSR and sustainability, including increased stakeholder engagement,
integration of sustainability into core business strategies, and greater emphasis on
measuring and reporting social and environmental impacts. Conclusion: CSR and
sustainability are evolving from being viewed as philanthropic activities to becoming
integral components of business strategies, driven by stakeholder expectations and the
need for long-term value creation.
2. "A Systematic Review of Corporate Social Responsibility and Sustainable Development:
Mapping the Terrain" by Hasan Murad, et al., published in the Journal of Cleaner
Production (2020). Key Findings: The review highlighted the multidimensional nature of
CSR and its link to sustainable development, with social, environmental, and economic
aspects being interdependent. Conclusion: CSR initiatives should be aligned with the
United Nations' Sustainable Development Goals (SDGs) for businesses to contribute
effectively to sustainable development.
3. "Corporate Social Responsibility and Sustainability in Emerging Markets" by Sanjay
Kallapur and Dayna Simpson, published in the Journal of International Business Studies
(2018). Key Findings: The study examined CSR and sustainability practices in emerging
markets, finding that institutional factors, cultural values, and stakeholder pressures play a
significant role in shaping CSR strategies. Conclusion: Businesses in emerging markets
need to tailor their CSR and sustainability efforts to local contexts while also considering
global standards and expectations.
4. "Corporate Sustainability and Environmental Management: A Review and Research
Agenda" by Gabriel Eweje, et al., published in the Journal of Environmental Management
(2021). Key Findings: The review explored the evolution of corporate sustainability and
environmental management practices, highlighting the importance of stakeholder
engagement, transparency, and innovation. Conclusion: Businesses need to adopt a holistic
approach to sustainability, integrating environmental considerations into their strategies,
operations, and decision-making processes.
5. "Corporate Social Responsibility and Sustainability Reporting: A Review of the Literature"
by Amelia Lee, et al., published in the Journal of Accounting Literature (2019). Key
5
Findings: The study analyzed the literature on CSR and sustainability reporting, identifying
trends, challenges, and best practices in disclosure and assurance. Conclusion: Effective
CSR and sustainability reporting is crucial for building trust, accountability, and
stakeholder engagement, but there is a need for standardization and improved quality of
disclosures.
6. "Corporate Social Responsibility and Sustainability in Supply Chains: A Review of the
Literature" by Ying Dai, et al., published in the Journal of Supply Chain Management
(2021). Key Findings: The review examined the integration of CSR and sustainability
practices in supply chain management, highlighting the importance of collaboration,
transparency, and risk management. Conclusion: Businesses need to adopt a holistic
approach to CSR and sustainability in their supply chains, involving suppliers, partners,
and stakeholders to address social and environmental challenges.
7. "Corporate Social Responsibility and Sustainable Development: A Review of Theory and
Research" by Benjamin A. Neville, et al., published in the Academy of Management Review
(2018). Key Findings: The review analyzed the theoretical foundations and empirical
research on CSR and sustainable development, identifying gaps and opportunities for
future research. Conclusion: There is a need for a more comprehensive understanding of
the role of businesses in sustainable development, with a focus on interdisciplinary
approaches and stakeholder engagement.
8. "Corporate Social Responsibility and Sustainability in the Hospitality Industry" by
Xiaoxiao Fu, et al., published in the Cornell Hospitality Quarterly (2020). Key Findings:
The study reviewed CSR and sustainability practices in the hospitality industry, highlighting
the importance of environmental management, employee well-being, and community
engagement. Conclusion: The hospitality industry has a significant impact on local
communities and the environment, and companies need to adopt sustainable practices to
remain competitive and meet stakeholder expectations.
9. "Corporate Social Responsibility and Sustainability in the Energy Sector" by Mara
Medrano, et al., published in the Journal of Cleaner Production (2019). Key Findings: The
review focused on CSR and sustainability in the energy sector, examining the challenges
and opportunities related to climate change, resource depletion, and stakeholder
engagement. Conclusion: Energy companies need to transition towards sustainable
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practices by investing in renewable energy sources, improving energy efficiency, and
addressing social and environmental impacts throughout their operations and value chains.
7
DEFINITION
DEFINITION SUSTAINABILITY
The idea of sustainability is deeply rooted in the traditions of indigenous peoples worldwide. 1For
generations, they have lived in harmony with nature, understanding its limits, cycles, and changes.
This profound knowledge, often referred to as traditional ecological knowledge, reflects a deepseated belief in the interconnectedness between people, plants, animals, natural phenomena,
landscapes, and the timing of events within a specific ecosystem. In October 1987, a landmark
report titled "Our Common Future," also known as the Brundtland Report, was published by the
World Commission on Environment and Development. This report officially defined the term
"sustainable development" as "meeting the needs of the present without compromising the ability
of future generations to meet their own needs." This definition highlights that sustainability is a
continuous process, has a global scope, reflects a moral responsibility for equity and justice, and
encompasses three dimensions: environmental, social, and economic. Although the sustainability
is usually related with the environmental issues and program, it is also a mutual misunderstanding
that solely focuses on the environment. In reality, sustainability is grounded in 3 interdependent
dimensions such as environment, social, and economic sustainability and CSR. These three pillars
must be balanced and mutually reinforcing for true sustainability to be achieved.
The United Nations Sustainable Development Goals (SDGs) provide a comprehensive framework
for incorporating sustainability into our daily actions. Adopted unanimously by all UN member
states in 2015, the 17 SDGs outline a plan of action to create a greener, more prosperous, and
more equitable world by 2030. These goals cover a wide range of topics, from ending poverty and
hunger to ensuring quality education, promoting gender equality, building resilient infrastructure,
and fostering sustainable industrialization and innovation.The SDGs serve as a practical
implementation guide for sustainability, consisting of 169 specific targets and 231 measurable
indicators. While not perfect, this approach can be a useful tool to help us understand and work
towards sustainability in a holistic manner. At its core, sustainability is about identifying our link
with the normal world and our responsibility to future generations. It's about guaranteeing that
our activities today do not compromise the ability of those who come after us to meet their own
needs. It's about living in harmony with the planet, respecting its limits, and finding ways to meet
our needs without depleting or destroying the very resources we depend on. Sustainability is not
1
Sustainability. (2015). [Educational]. https://www.mcgill.ca/sustainability/files/sustainability/what-issustainability.pdf
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just an environmental issue, but a social and economic one as well. It's about creating a world
where everyone has access to basic necessities, where communities are resilient and inclusive, and
where economic growth is balanced with environmental protection and social equity. It's a call to
action for all of us, as individuals, communities, and nations, to work together towards a more
sustainable future for all.2
DEFINITION OF CSR
Corporate Social Responsibility (CSR) is a concept that defies a rigid, one-size-fits-all definition.
It's a fluid term that can vary across different corporate programs aimed at benefiting the
communities they operate in (Chandler, 2015). At its core, CSR represents any action a corporation
takes to nurture a positive relationship with the community, and to make a constructive difference
through employee engagement, financial support, and volunteerism. It's about businesses striving
to be good corporate citizens, doing well by doing good for the communities they're a part of
through responsible and ethical actions. While environmental sustainability is often a key
component of CSR initiatives, it's important to understand that CSR doesn't solely focus on green
practices. For many companies, environmental stewardship is a significant value that gets reflected
in their CSR programs. Take, for instance, the automotive giant Ford. The car industry
undoubtedly leaves a substantial environmental footprint, and Ford recognizes this. Through their
CSR efforts, they strive to practice sustainability and community responsibility, aiming to be as
environmentally friendly as possible. They're making a conscious effort to limit the harm their
operations cause to the environment, and CSR serves as a vehicle to drive these positive changes.
Another great example is the outdoor clothing brand Patagonia. Their corporate model is centred
around the principles of reducing waste and recycling, with a clear emphasis on minimizing their
carbon footprint through environmentally friendly practices. Their CSR initiatives are deeply
intertwined with their commitment to sustainability and environmental conservation. However,
it's crucial to remember that CSR encompasses a broader spectrum beyond just environmental
concerns. It can involve various initiatives aimed at positively impacting the community, such as
charitable donations, employee volunteering programs, ethical business practices, and support for
social causes. The specific areas of focus and activities under the CSR umbrella can vary based on
a company's values, industry, and the unique needs of the communities in which they operate.
2
Sustainability. (2015). [Educational]. https://www.mcgill.ca/sustainability/files/sustainability/what-issustainability.pdf
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At the heart of CSR lies a simple yet profound idea: businesses are not just economic entities but
integral parts of the communities they serve. By embracing CSR, companies acknowledge their
responsibility to be good corporate neighbours, contributing to the well-being of the people and
the planet. It's about recognizing that business success is inextricably linked to the health and
prosperity of the communities they operate in, and that by doing good, they can do well – not just
financially, but also in terms of building trust, goodwill, and a positive reputation.
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PROBLEM OF THE STUDY
One of the primary problems is the lack of a universally accepted definition of CSR and
sustainability. Different organizations and scholars define these concepts in various ways, leading
to confusion and inconsistency in understanding and implementing them. This lack of
standardization makes it difficult to measure and compare the effectiveness of CSR and
sustainability initiatives across different organizations and industries.
MEASURING IMPACT
Another significant problem is the difficulty in measuring the impact of CSR and sustainability
initiatives. While some effects, such as reductions in energy use or waste, can be quantified
relatively easily, others, such as improvements in community relations or employee morale, are
more challenging to measure. This difficulty can make it hard for organizations to assess the
effectiveness of their CSR and sustainability initiatives and to communicate their impact to
stakeholders.
SHORT-TERM VS LONG-TERM GOALS
The tension between short-term financial goals and long-term sustainability objectives is another
problem. Many CSR and sustainability initiatives require significant upfront investment and may
not yield immediate financial returns. This can make it challenging for organizations to justify these
initiatives to shareholders and other stakeholders who are focused on short-term financial
performance.
GREENWASHING
The problem of “greenwashing,” where companies exaggerate or misrepresent their
environmental or social initiatives to appear more sustainable or socially responsible than they
actually are, is another issue. This can lead to scepticism and cynicism among consumers and other
stakeholders, undermining the credibility of genuine CSR and sustainability efforts.
GLOBAL VS LOCAL
Finally, the tension between global standards and local realities is a problem. While global
standards for CSR and sustainability can provide a common framework for action, they may not
take into account local cultural, economic, or environmental contexts. This can make it difficult
for organizations to implement these standards in a way that is both effective and culturally
sensitive.
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SIGNIFICANCE OF THE STUDY
The study of Corporate Social Responsibility (CSR) and sustainability has gained significant
importance in recent years, as businesses and societies alike recognize the pressing need for a
further responsible and sustainable method to the economic development. This significance can
be understood through the evolving role of businesses in society, the imperative for environmental
stewardship, and the pursuit of sustainable development goals Understanding the Role of
Businesses in Society: CSR and sustainability studies help us grasp the changing role of businesses
in society. Traditionally, businesses were primarily concerned with profit maximization. However,
the focus has shifted towards a more balanced approach that also considers social and
environmental impacts. CSR initiatives are ways for businesses to give back to society and
contribute positively to the communities in which they operate, ranging from philanthropic efforts
to strategic initiatives aligned with the company's core operations.
Environmental Stewardship: Studying CSR and sustainability is essential for promoting
environmental stewardship. Businesses have a major impact on the environment, from resource
consumption to waste generation. CSR and sustainability initiatives can help mitigate these impacts
by promoting more efficient use of resources, reducing waste, and encouraging the adoption of
cleaner technologies. For example, a company might implement a recycling program, invest in
renewable energy, or design products to be more energy-efficient.
Sustainable Development: CSR and sustainability are key to achieving sustainable development.
The United Nations' Sustainable Development Goals (SDGs) outline a global blueprint for dignity,
peace, and prosperity for people and the planet, now and in the future. Businesses play a crucial
role in achieving these goals. Through CSR and sustainability initiatives, businesses can contribute
to sustainable development by promoting economic growth, social inclusion, and environmental
protection.
Environmental Preservation: The current rate of resource depletion and environmental
degradation is unsustainable, threatening the very foundation upon which businesses operate. CSR
and sustainability initiatives play a crucial role in mitigating these challenges by promoting ecofriendly practices, encouraging the adoption of renewable energy sources, and fostering a culture
of environmental stewardship. By integrating sustainability into their operations and supply chains,
companies can reduce their carbon footprint, minimize waste, and contribute to the preservation
of natural resources for future generations.
Social Responsibility: Businesses are the essential parts of the communities in which they operate,
and their actions have far-reaching social implications. CSR and sustainability initiatives help
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companies address societal challenges such as poverty, inequality, human rights violations, and
lack of access to education and healthcare. By engaging in philanthropic activities, promoting
inclusive and ethical employment practices, and supporting community development programs,
businesses can foster a more equitable and just society, while simultaneously enhancing their
reputation and stakeholder relationships.
Economic Viability: Contrary to the common perception that sustainability and profitability are
mutually exclusive, numerous studies have demonstrated the positive impact of CSR and
sustainability initiatives on a company's financial performance. By adopting sustainable practices,
businesses can reduce operational costs, enhance resource efficiency, and gain a competitive
advantage through innovation and product differentiation. Furthermore, consumers and investors
are increasingly favoring socially and environmentally responsible companies, making CSR and
sustainability essential for long-term economic viability.
Stakeholder Engagement: CSR and sustainability initiatives provide a platform for businesses to
engage with their stakeholders, including employees, customers, suppliers, local communities, and
regulatory bodies. This engagement fosters trust, transparency, and accountability, enabling
companies to better understand and address the concerns and expectations of their stakeholders.
Effective stakeholder engagement can lead to improved risk management, enhanced brand
reputation, and the development of innovative solutions to complex social and environmental
challenges.
Regulatory Compliance and Sustainable Development Goals: As societal awareness of
sustainability issues continues to grow, governments and international organizations are
implementing increasingly stringent regulations and guidelines related to environmental
protection, labour practices, and corporate governance. The United Nations' Sustainable
Development Goals (SDGs) provide a comprehensive global framework for addressing the
world's most pressing social, economic, and environmental challenges. By embracing CSR and
sustainability principles, businesses can proactively align their operations with these evolving
regulations and global development priorities, mitigating risks, ensuring compliance, and
demonstrating their commitment to responsible business practices.
Talent Attraction, Innovation, and Long-term Value Creation: In today's competitive job market,
employees, particularly younger generations, are increasingly seeking purpose-driven organizations
that align with their values and contribute positively to society. Companies with robust CSR and
sustainability programs are better positioned to attract and retain top talent. The pursuit of CSR
and sustainability often requires businesses to rethink traditional models and embrace innovative
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approaches, leading to new products, services, and business models that create long-term value.
Ultimately, by integrating sustainable practices into their core strategies and operations, companies
can ensure their resilience, competitiveness, and positive impacts on social well-being,
environmental preservation, and the overall quality of life for present and future generations.
In conclusion, the study of CSR and sustainability is of paramount importance in the modern
business landscape. It offers a pathway for companies to address pressing environmental, social,
and economic challenges while simultaneously enhancing their competitiveness, reputation, and
long-term viability. By embracing CSR and sustainability principles, businesses can contribute to
the creation of a more just, equitable, and sustainable world, where economic growth is balanced
with environmental stewardship and social responsibility.
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CSR AND SUSTAINABILITY
the idea of sustainability has developed throughout the time with the models progressing from
keeping the economic aspect as priority for example [the micky mouse model] or the bulls eye
model to achieve a balance in these areas[ the weak model] the most used and widely accepted
notion of sustainable development is emerged from the amalgamation.
According to “Grechko T.K.”, the term "sustainable development" is best explainable as the
"balanced development based on the sustainable (non-depleting, long-term, supportable) use of
Earth's resources." In an expanded sense, it can be defined as "balanced economic, social, and
environmental development based on the sustainable (non-depleting, long-term, supportable) use
of Earth's resources."
The most widely used models of the triad concept of sustainable development, which integrates
the economic, social, and environmental spheres, are illustrated in Figure 1. These models depict
two concepts of sustainability:
(a) “Weak Sustainability”: The economic, social, and environmental spheres intersect but remain
separate entities.
(b) Strong Sustainability: The three spheres are fully integrated and overlapping, depicting a
more holistic and balanced approach to sustainable development.
In essence, the understanding of sustainable development has progressed from prioritizing
individual aspects (economic or ecological) to a further balanced and combined method that
considers the economic, social, and environment spheres as equally important and interconnected
elements for achieving long-term, sustainable development. the triad concept which is recognised
widely for the concept of sustainable development is shown in figure1.
15
Figure 1. “The Triad Concept of Sustainable Development, illustrating the two concepts of sustainability: (a)
Weak Sustainability, and (b) Strong Sustainability” [10, p. 121]
Souce: Munasinghe,M. (2001). Cons. Ecol., 5, 14 Adams, W. M. (2006). Re future of sustainabi- lity: Rethinking environment and development in the wenty-first century. International Union for Conservation of
Nature.
The prevailing consensus among scholars is that sustainable development integrates economic,
social, and environmental dimensions as interconnected facets. This integration fosters
attributes such as viability, fairness, and sustainability. While originally designed for societal
progress, this framework can be adapted to guide sustainable enterprise development, ensuring
viability.
Many scholars researching sustainable enterprise development have adopted this framework
with minimal modifications. Some view the economic, environmental, and social dimensions as
external forces impacting the enterprise, while others see them as internal subsystems. However,
a common limitation is the lack of thorough analysis regarding the interactions between the
enterprise and each environmental dimension.
Alternatively, some scholars propose a conceptual model where economic and social subsystems
are closely intertwined, with the environmental dimension serving as a significant influencer and
bridge between them. The absence of a unified perspective underscores the necessity of
formulating a model that balances economic prosperity, social welfare, and environmental
preservation.
The economic, social, and environmental components integral to sustainable enterprise
development are closely linked to corporate social responsibility (CSR). While there exist diverse
16
viewpoints on CSR's key aspects and principles, scholars such as Friedman, Carroll, Voron,
Berezina, Khlevytska, and Buyan have contributed significantly to understanding its
complexities and essence.
Figure 2. The pyramid of corporate social responsibility
.
Source: Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of
Management Review, 4(4), 500
The foundation of the pyramid is rooted in financial obligation, which is characterized by the
central role of a company as a producer in the market for goods and services. This role revolves
around meeting the needs of customers in order to achieve monetary profits. Legal obligation
refers to complying with the requirements and standards set forth in current regulatory laws. It
entails a company's adherence to the law and societal expectations for activities that align with legal
norms. Ethical obligation requires that business practices include socially beneficial actions that
align with societal expectations. These expectations may not be explicitly stated in relevant laws,
but they appeal to ethical norms. Philanthropic (discretionary) obligation encourages companies
to engage in socially beneficial initiatives and enhance the quality of life for members of society
17
through voluntary participation in social programs. Scholars from various backgrounds have
contributed to significant research that sheds light on the multifaceted aspects of corporate social
responsibility, enabling a comprehensive understanding of the responsibilities that companies have
towards society. A key model in this discourse, Carroll's pyramid, serves as a framework that
encompasses the different dimensions of organizational social responsibility, promoting not only
financial gains but also ethical and social obligations, thereby fostering a more harmonious
relationship between companies and the broader societal context. Carroll's pyramid has garnered
significant attention from both CSR theorists and practitioners involved in the implementation of
social initiatives. As a result, A. Carroll proposed a new version of the CSR model tailored to the
circumstances of global business, known as the "global CSR pyramid." Building on previous
theoretical foundations, A. Carroll emphasizes that global companies should prioritize profitability
in accordance with worldwide standards.
For instance, in partnership with M. Schwartz [28], a three-domain model was suggested, as an
alternative to the pyramid, to facilitate monitoring the interaction between economic, legal, and
ethical responsibilities in a particular way (refer to Figure 3).
Figure 3. The three-domain model of corporate social responsibility
Source: Carroll, A. B. (2004). Managing ethically with global stakeholders: A present and future challenge.
Academy of Management Executive, 18(2), 118.
“According to Carroll and Schwartz, the revised interpretation of the business social responsibility
model provides a more accurate representation of current realities. It acknowledges that only a
small number of companies engage in all types of social activities and responsibilities, while most
choose different combinations. The central segment in Figure 3 is envisioned as the ultimate
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objective for all businesses long-term. The three-domain model of CSR (Figure 3) has similarities
to the triad concept of the sustainable development model (Figure 1), although there are certain
differences. It focuses on specific areas of responsibility, while the three-sphere model of
sustainable development considers a wider range of aspects, including social and environmental
dimensions. Carroll's CSR model remains a foundational framework,” offering valuable insights
into the multidimensional nature of corporate social responsibility. Despite its limitations, its
adaptable nature, along with ongoing refinements and adaptations, positions it as a relevant and
evolving tool for understanding the complex dynamics between businesses and societal
responsibilities. One potential drawback of the three-domain CSR model is its limited
consideration of cultural and ecological aspects and their impact on organizational activities. It
may oversimplify the intricate interactions among different spheres of responsibility. Both models
have their strengths and limitations. The three-domain CSR model allows for analyzing the
interplay between various forms of responsibility, while the three-sphere sustainable development
model emphasizes a comprehensive approach to organizational development. Understanding the
similarities and differences between these models can contribute to a more holistic approach to
implementing social responsibility in business. A significant gap in these models is the absence of
a comprehensive framework linking dimensions/domains with societal value.
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DELINEATING THE SPECTRUM OF CORPORATE SOCIAL RESPONSIBILITY
APPROACHES"(CSR)
By creating and executing a wide-ranging corporate social responsibility plan that considers
external and internal elements, businesses can enhance their sustainability, social influence, and
reputation within their communities. This is beneficial not just for the companies themselves, but
also contributes to the general welfare of society as a whole. This strategy underscores the evolving
character of corporate social responsibility, which takes into account global trends as well as
particular local needs, eventually promoting a constructive and mutually beneficial relationship
between companies and the communities in which they operate. Each measurement is assessed
through the perspective of a stakeholder or a certain group of stakeholders linked to the
organization.
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CASE STUDY
TATA STEEL: A GLOBAL STEEL GIANT COMMITTED TO SUSTAINABILITY AND
SOCIAL RESPONSIBILITY
3
CSR Programs theFinancial Year 2022-23
Item from list of
activities
Sr.
Name of Programs
No.
Amount
spend
in
crore)
1
“Promoting Healthcare
including preventive
healthcare
Item (i)
69.76
Item (i)
0.69
Item (i)
7.00
Item (i)
15.78
Item (ii)
68.29
Item (ii)
210.94
Item (iv)
14.11
Item (v)
31.07
through civic infrastructure & services
2
Promoting Healthcare
including preventive
healthcare
through sanitation projects
3
4
Response to Covid 19 Pandemic
Provide safe drinking water through water projects including
water infrastructure and solar drinking water facilities
5
Livelihood
generation
agriculture
and
allied
programmes
through
activities,
skill
promoting
development,
entrepreneurship, women empowerment and programmes
on disability
6
Promote and improve quality of Education and support for
School Infrastructure
7
Animal welfare, protection of flora and founa and ecological
balance programs and maintaining quality of water
8
Promote and preserve tribal art, culture and languages
3
Tata Steel. (n.d.). “CSR Programmes approved by the Board of Directors of the Company for the Financial Year
2022-23. https://www.tatasteel.com/media/17063/csr-programmes-1.pdf.”
21
9
10
Promoting Sports Academies and grassroot sports
Holistic development of Communities in Panchayats enroute
Item (vii)
26.18
Item (x)
1.76
Item (x)
26.63
Item (xi)
6.95
Item (xii)
0.25
Overheads
2.19”4
between Jamshedpur and Kalinganagar
11
Renewable
energy,
bio-diversity programmes
& rural
infrastructure
12
13
Slum area development
Provide assistance to affected communities in times ofnatural
calamities
14
Overheads
TATA STEEL: A GLOBAL STEEL GIANT COMMITTED TO SUSTAINABILITY AND
SOCIAL RESPONSIBILITY
Tata Steel is a well-known global steel manufacturer, ranking in the top 10 largest steel producer
companies in the world. With a diverse workforce of over 65,000 people, Tata Steel has operations
across five continents, making it one of the most geographically widespread steel manufacturers.
Corporate Social Responsibility (CSR) is a fundamental part of Tata Steel's principles. In the 202223 financial year, the company invested a substantial sum of Rs. 481 crores on various CSR efforts.
Out of this, Rs. 234 crores were dedicated to initiatives in Jharkhand, and Rs. 239 crores were
allocated to projects in Odisha. Through these initiatives, Tata Steel has positively transformed the
lives of over 3.15 million individuals. Tata Steel's Pledge to Sustainable and Accountable Business
Practices: Tata Steel, one of the foremost global steel enterprises, has made corporate social
responsibility (CSR) and sustainable progress a key part of its business approach. The company's
ambition is to be a worldwide example in generating value while upholding the highest standards
of corporate citizenship. Tata Steel believes in conducting its operations responsibly, following
relevant laws, and maintaining respect the self-respect of individual. Tata Steel's CSR objective is
to enhance the quality of life to the societies it serves worldwide through creating a strong longterm value for all the stakeholders. This goal aligns with the overarching purpose of the Tata
Group, the conglomerate to which Tata Steel belongs.
4
Tata Steel. (n.d.) “CSR Programmes approved by the Board of Directors of the Company for the Financial Year
2022-23. https://www.tatasteel.com/media/17063/csr-programmes-1.pdf”
22
Financial Commitment to CSR: To support its CSR initiatives, Tata Steel allocates a minimum
of 2% of its average net profits from the preceding three financial years. These funds are dedicated
to sustaining and improving a strong and healthy environment and elevating the quality of life for
the societies the company aids. Additionally, Tata Steel might also contribute its manufactures
goods and services to further support the CSR activities. Any surpluses generated from CSR
projects or programs are not considered business profits and are instead reinvested in accordance
with the Companies Act, 2013, and its associated rules.
Geographic Focus and Target Beneficiaries: ‘Tata Steel's developmental actions for the span
of the both urban and rural areas in the country or states where it operates. However, the
corporation may also support initiatives in other regions, subject to approval from its CSR &
Sustainability Committee. While aiming to benefit all communities, Tata Steel places a particular
emphasis on socially and economically marginalized groups, including women, girls, and members
of scheduled castes and tribes.
Key Focus Areas: Tata Steel Corporate social responsibility activities are aligned with the Tata
Group focus areas of skills development, water management, governance, and education. The
company's CSR efforts are concentrated on four primary thrust areas: education, health,
livelihoods, and rural and urban infrastructure development. Additionally, Tata Steel undertakes
interventions in areas such as sports, disaster relief, environmental conservation, and the
preservation of ethnic cultures, all aimed at improving the quality of life for communities.
Approach and Implementation: Tata Steel's CSR approaches follows six main principles:
“impact, partnerships, affirmative action, volunteerism, communication, and innovation”.
Although Tata Steel carries out much of its CSR work through internal teams like its CSR
department, the Tata Foundation, associated with the societies, trusts, and Section 8 entities, the
corporation also teams up with reliable external organizations. It may collaborate with these
partner groups individually or as a consortium to design, fund, execute, and evaluate CSR
initiatives. Tata Steel carefully chooses these partner agencies based on well-defined standards,
ensuring they align with Tata Steel's CSR goals and “India's Companies Act 2013 mandating that
companies contribute 2% of profits to CSR”.
Climate Action and Sustainable Production: Tata Steel, as a conscientious company, is devoted
to decreasing its carbon emissions and moving toward a low-carbon future. The firm was among
the first corporation in India to support the idea of the Task Force on the Climate-related
Financial Disclosures (TCFD). To enable a sustainable transition, Tata Steel is steadily improving
23
its manufacturing processes, supply networks, internal management, reporting, and policy
advocacy.
Building a Green Supply Chain: Tata Steel has a long-integrated value chain, handling planning,
sourcing, delivery, and logistics of approximately 100 million tons of materials annually. To reduce
its ecological footprint and de-risk its supply chain from climate change risks, Tata Steel is focusing
on a Green Supply Chain. This includes eco-friendly warehouses, energy-efficient ships, coastal
shipping, and digital solutions to simplify cargo flow.
CSR Initiatives in India: For the last decade Tata Steel has been serving marginalized and
underrepresented communities across more than 3000+ villages in all over the India. The
company's CSR program, implemented by the Tata Steel Foundation, aims to create lasting social
capital through collaborative efforts and fostering changemakers within communities.
Education: The "Masti ki Paathshala" initiative addresses to the children who were unable to get
education.by providing education and a safe environment for children. In the fiscal year 2022, the
program mainstreamed 1,056 children into formal education, rescuing them from the worst forms
of child labour.
The Education Signature Programme focuses on universalizing elementary education by
addressing access, learning, and governance. In 2022, the program benefited 445,000+ children in
4534 government schools and helped around 1,600+ habitations as child labour-free.
Sustainable Livelihoods: The Jamshedpur Kalinganagar Development Corridor aims to foster
holistic development across 72 panchayats along the 280-kilometer road connecting Tata Steel's
production centres. In 2022, the program recognized 39 Development Corridor Fellows from local
villages to lead community-driven initiatives.
Tata Steel agriculture activities engage with marginal and excluded farmers, promoting sustainable
farming practices and income generation. In 2022, the program achieved an average annual income
increase of Rs. 1.08 lakhs per household across 52,000 households.5
5
Journal, C. (2024, February 9). “Tata Steel Spent Rs. 481 Crores on its CSR Initiatives in FY23 - The CSR Journal.
The CSR Journal. https://thecsrjournal.in/tata-steel-corporate-social-responsibility-csr-report-news/”
24
CSR Initiatives Outside India: In Europe, Tata Steel continues to keeps a close relationships
with its workers, clients, NGOs, and educational institutions to drive community development
programs. The company supports initiatives like the Techno challenge Foundation in the
Netherlands, which organizes activities for primary and secondary schools to introduce them to
science and technology.6
company's profits: Regarding the impact on the company's profits, CSR expenditures are typically
treated as expenses in the financial statements, which can reduce the net profit in the short term.
However, the benefits of CSR programs, such as improved brand reputation, customer loyalty,
and employee engagement, can positively impact the company's long-term profitability and
sustainability. Additionally, some CSR initiatives, such as energy efficiency and resource
optimization, can also lead to great savings and can also improved efficiency of the organization.
Tata Steel's promise to sustainability and social responsibility is evident through its comprehensive
corporate social responsibility acts , focusing on educating the children , healthcare, livelihood
generation, environmental conservation, and societal development. By aligning its programs with
global sustainable development goals.
6
Journal, C. (2024, February 9). “Tata Steel Spent Rs. 481 Crores on its CSR Initiatives in FY23 - The CSR Journal.
The CSR Journal. https://thecsrjournal.in/tata-steel-corporate-social-responsibility-csr-report-news/”
25
CSR Projects List FY 2023‐24
S.No
1
2
Thematic area
Community Development
Project name
Scaling up of multi-specialty hospital at Sitapur, Gujarat
Maruti Suzuki Podar Learn School, Sitapur
3
Comprehensive village development initiatives
4
Japan-India Institute for Manufacturing- setting up of a
new JIM and supporting vocational training through existing
JIMs
5
Training support & Upgradation at ITI Tathagat (UP) & CII
Skill Development
6
Skill training center at Chhindwara (MP)
Professional training support at Govt. Industrial Training
Institutes (ITIs)
7
Upgradation & support of automobile trades at ITI
8
Apprentice Training at MSIL and support to On-JobTraining program.
9
10
Automated Driving Test Tracks – Strengthening the
Road Safety
Evaluation of driving license test process
Providing quality driving training through Organizations of
Driving and Traffic Research (IDTRs)
11
Other Road Safety initiatives under ‘4 E’ Road Safety pillars.
26
Maruti Suzuki India: Driving Sustainable Development through Strategic CSR Initiative
1.0 CSR Approach and Priorities: 7 The Company will focus its corporate social responsibility
(CSR) activities primarily on three areas: developing rural villages, promoting road safety, and
building job skills. Rather than spreading capitals thin over many projects, the Company aims to
make a noticeable, long-term impact by concentrating on a few key CSR programs. These
programs will be designed to positively and meaningfully improve the lives of people living near
the Company's facilities.
“The Company's CSR projects will be implemented like any other business activity, with a time-bound approach,
clear objectives, plans, targets, and robust monitoring and evaluation parameters. Stakeholder engagement and shared
value creation will be the cornerstones of the Company's CSR programs.”
3.0 CORPORATE SOCIAL RESPONSIBILITY BUDGET:
The Company must allocate a minimum of 2% of the average net profit from the past three
consecutive financial years towards Corporate Social Responsibility (CSR) initiatives annually..
1. Any unutilized portion of “the CSR budget from the 2% of the average net profit will be
transferred either to a fund specified under Schedule VII of the Companies Act or the
Unspent CSR Account (as applicable)”, as mention in Section 135 of the Act.
2. If there is a surplus resulting from CSR projects, it will be separate from the Company's
business profits.
3. if the company wants to collaborate or collect money or resources for CSR they can do
the same with the other companies
As the leading player in India's vehicle market, “Maruti Suzuki India Limited” (MSIL) recognizes
the pivotal role it plays in the country's growth and development. In the financial year 2022-23,
MSIL invested a substantial amount of Rs. 63.174 crore (Rs. 631.74 million) towards various
Corporate Social Responsibility (CSR) initiatives, aligning with national development priorities.
MSIL's CSR initiatives are focused on three key areas: “community development, skill
development, and road safety.” The company's approach to community development involves
“MARUTI SUZUKI INDIA LIMITED. (n.d.). Policy on Corporate Social Responsibility (CSR).
https://marutistoragenew.blob.core.windows.net/msilintiwebpdf/MSIL-CSR_Policy.pdf”
7
27
engaging with local communities, village supervisor, and leaders to understand their diverse
perspectives and find solutions to pressing issues. “Based on local contexts, these initiatives
concentrate on improving health, education, water and sanitation, and enhancing
community infrastructure”
As India's automotive industry leader with the largest market share in the passenger vehicle
segment, Maruti Suzuki India Limited (MSIL) recognizes its pivotal role in driving the country's
growth and development. In the financial year 2022-23, MSIL invested a substantial Rs. 63.174
crore (Rs. 631.74 million) towards various Corporate Social Responsibility (CSR) initiatives,
strategically aligned with national development priorities.
Water and Sanitation activities: Recognizing the importance of access to clean drinking water,
MSIL has set up 35 water ATMs across 40 villages under its CSR program. These water ATMs
provide affordable and convenient access to safe drinking water for over 40000 households within
the communities. Additionally, the company has taken a proactive role in managing door-to-door
household waste collection in 9 villages, benefitting more than 6000 households and promoting
better sanitation and hygiene practices.8
Health Initiatives: To significantly enhance availability of good medical care, MSIL has started a
multi-specialty infirmary in Sitapur, Gujarat, together with Raman Bhai Foundation, the charitable
division of Zydus Hospitals, Ahmedabad. The infirmary, which commenced operations in April
2021 with 50 beds, extends over 7.5 acres and provides a wide-ranging array of “services, counting
outpatient care, emergency assistance, and super-specialty medical assistance in domains like radiology,
ophthalmology, physiotherapy, gynaecology, cardiology, orthopaedics, urology, nephrology, and general surgery”. Since
opening its accesses, the hospital has provided medical treatment to more than 60,000 people from
25 surrounding villages, greatly improving the availability of quality specialized healthcare in the
area. Along with offering medical services, the hospital also provides ambulance transportation
and holds health camps in nearby villages. Moreover, the hospital has been instrumental in helping
patients take advantage of the Ayushman Bharat Yojana, a government health insurance program,
which has further increased access to affordable healthcare.
Education Initiatives: Recognizing the crucial role of high-quality schooling in moulding the
future, MSIL has collaborated with Podar Education Network to set up a school in Gujarat. In
8
“MARUTI SUZUKI INDIA LIMITED. (n.d.). Policy on Corporate Social Responsibility (CSR).
https://marutistoragenew.blob.core.windows.net/msilintiwebpdf/MSIL-CSR_Policy.pdf”
28
operation since April 2021, the school aims to gives excellent schooling to children from many
parts of the Gujarat Sitapur city and neighbouring villages. With 330 students currently enrolled,
the institute aims on the comprehensive growth of children by imparting optimal academic
practices while also instilling moral values, discipline, and ethics. The primary school, serving
children from nursery to 5th grade, stresses a well-balanced educational journey that readies
students for accomplishments ahead.
Village Development Projects: MSIL's village development projects aim to address critical
infrastructure needs and enhance the quality of life for rural communities. Since launching these
initiatives, MSIL has established 28 water vending machines in 25 villages, supplying over 58
million liters of affordable drinking water to villagers. The water vending machines are selfsustaining, with user fees covering operating and maintenance costs to ensure long-term viability.
MSIL has built 5000+ individual household latrines to help communities attain open defecationfree status, promoting improved sanitation and hygiene. The company has also provided support
for the household waste collection and street sweeping in 10 villages, collecting around 35 tonnes
of domestic waste daily from approximately 7,000 households. Furthermore, the mechanized
organic waste management facility in Manesar processed over 650 tonnes of solid waste during
the reporting period, contributing to effective waste management and environmental sustainability.
MSIL's CSR efforts also include upgrading common village infrastructure through initiatives like
laying brick streets, renovating panchayat offices, and developing community parks, thereby
improving the overall quality of life for rural residents.
Skill Development Initiatives: Recognizing the importance of a skilled workforce in driving
industrial growth, MSIL's CSR initiatives place a strong emphasis on skill development for youth.
The corporation has established “three Japan-India Institutes for Manufacturing (JIM) – two
in Gujarat and one in Haryana – in collaboration with the governments of Japan and India.
These institutes offer courses recognized by the National Council for Vocational Training
(NCVT) and accredited by the Ministry of Economy, Trade and Industry (METI), Japan”.
Japan-India Institutes for Manufacturing (JIM) Skill Development Powerhouse: The
Japan-India Institutes for Manufacturing (JIM)
The JIM initiative stands out as a cornerstone of this collaboration. Established through a
Memorandum of Cooperation (MoC) between the Indian and Japanese governments, with Maruti
Suzuki as a key player, JIM institutes focus on:
29

Industry-Specific Training: They offer courses aligned with current industry needs,
particularly in automobile manufacturing, maintenance, and service. Training covers
technical areas like mechanics, welding, and electricals.

Dual System of Training (DST): This combines classroom learning with practical onthe-job training, ensuring students are industry-ready upon graduation.

Japanese Work Culture Integration: JIM goes beyond technical skills. Students are
trained in "soft skills" like safety, quality control, punctuality, and Kaizen – the philosophy
of continuous improvement that underpins Japanese manufacturing success.

Advanced Facilities: Institutes boast state-of-the-art equipment like mini-vehicle
assembly lines, engine assembly areas, and virtual welding simulators, providing hands-on
experience with cutting-edge technologies.
Knowledge Transfer: Sharing Expertise
Japanese companies operating in India play a crucial role in knowledge transfer. This includes:

Technology Sharing: Japanese firms introduce advanced manufacturing processes and
technologies to their Indian counterparts, enhancing overall efficiency and productivity in
the Indian sector.

Mentorship and Training: Japanese companies may provide mentorship and training
programs for Indian employees, fostering a culture of innovation and quality within the
Indian workforce.
Community Upliftment: Beyond Manufacturing
Many Japanese companies in India actively contribute to the social well-being of their host
communities:

Education Initiatives: They may support schools or scholarships, improving access to
quality education for local youth.

Healthcare Programs: Companies might partner with local healthcare providers to offer
medical camps or infrastructure development, ensuring better healthcare access for
communities.

Environmental Sustainability: CSR efforts can address environmental concerns through
initiatives like waste management, water conservation, or tree plantation drives.
30
Road Safety Initiatives: MSIL has established eight Institutes of Driving and Traffic Research
(IDTR) and 23 Road Safety Knowledge Centers (RSKC) in collaboration with six state
governments. These institutes utilize advanced facilities such as scientifically designed test tracks
and driving simulators, along with structured educational programs, to offer training courses for
drivers of different vehicle types. These courses include instruction for beginners, refresher
courses, and assessment programs. During the reporting period, these IDTRs and RSKCs have
collectively trained over 300,000 drivers, contributing significantly to improved driving skills and
road safety. Over the past two decades, these institutes have trained nearly 4 million drivers.
Additionally, MSIL has partnered with the Delhi Transport Department to establish 12 Automated
Driving Test Tracks (ADTT) in Delhi. These state-of-the-art centers feature specially designed
tracks, advanced cameras, and analytics tools to conduct driving tests efficiently and transparently.
Two more ADTTs are operational in Dehradun, Uttarakhand, and Aurangabad, Bihar, at the
Institute of Driving Training and Research (IDTR). Through these ADTTs, MSIL ensures that
the driving license testing process in Delhi is fully computerized, allowing only proficient drivers
to obtain licenses. To date, over 500,000 individuals have undergone driving tests at ADTTs.
Furthermore, MSIL has implemented the Traffic Safety Management System (TSMS) project for
the Delhi Police at 13 busy road junctions.
Conclusion
Maruti Suzuki India's commitment to long-term social responsibility initiatives in road safety, skill
development, and community development creates lasting positive change. This strategic approach
aligns with India's goals for Sustainable Development and its vision to become a developed nation
by 2047. By prioritizing these areas, Maruti Suzuki is helping to build a skilled workforce, safer
roads, and stronger communities, which are all essential for India's long-term success..
31
CSR PROJECT LIST FOR FY 2023-2024
32
Introduction
Hindustan Unilever Limited (HUL), stands as India's leading Fast Moving Consumer Goods
(FMCG) enterprise. Renowned for its extensive range across 20 consumer categories, HUL brands
have a pervasive presence, impacting the lives of the majority of Indians. Operating on a vast scale,
the company boasts combined volumes nearing 4 million tonnes and sales amounting to Rs. 10,000
crores. With a substantial workforce of 32,400 individuals, including approximately 1,425
managers, HUL maintains its prominence in the FMCG sector.
Financial Highlights
- Gross Turnover: Rs. 11,096.02 crores
- Turnover/Sales: Rs. 10,138.35 crores
- Net Profit: Rs. 1,771.79 crores
Unilever holds a majority stake of 51.55% in HUL. HUL stands as the foremost marketer of
soaps, detergents, and home care items in India, dominating the personal care sector encompassing
shampoos, skincare, cosmetics, and deodorants. It leads in various categories such as tea, processed
coffee, branded wheat flour, tomato products, ice cream, soups, jams, and squashes. Recognized
by the Indian government as a Golden Super Star Trading House, HUL is among the country's
top exporters, contributing significantly to foreign exchange earnings. Its extensive product range
is manufactured across over 100 factories spread throughout India, with 28 strategically located in
backward areas. Notably, the Khamgaon soap plant and the Sumerpur detergent bar unit are
esteemed as some of the finest within the Unilever global network.
Corporate Social Responsibility (CSR) Perspective
HUL's CSR initiatives are deeply rooted in its corporate purpose – the belief that "to succeed
requires the highest standards of corporate behavior towards our employees, consumers, and the
societies and world in which we live." The company's CSR philosophy is embedded in its
commitment to all stakeholders – consumers, employees, the environment, and the society it
operates in. HUL believes that this commitment will deliver sustainable and profitable growth.
The company undertakes key CSR initiatives with a long-term view, prioritizing initiatives that are
sustainable, have long-term benefits, and have an ongoing business purpose linked to them. As
early as the 1950s, HUL focused on import substitution when the balance of payments was an
issue. Since the 1980s, most of the company's investments have been in designated backward areas
33
and zero-industry districts, spreading industrialization. HUL has revived sick industries and
developed local entrepreneurship.
Implementation and Monitoring HUL's corporate social responsibility efforts is reflected in
Project Asha Daan. Through this initiative, the company extends support to Asha Daan, a facility
in Mumbai operated by the Missionaries of Charity, catering to abandoned, differently-abled
children, destitute individuals, and those affected by HIV/AIDS. HUL has provided a plot of
73,500 square feet in the city center for Asha Daan's establishment, along with covering the
expenses for its maintenance, security, and operations. Moreover, Unilever's Summary Social
Review 2002 serves as a comprehensive update on the company's endeavors to engage with
consumers and stakeholders, emphasizing its commitment to both business success and corporate
citizenship. This review, along with the environmental report and annual review for 2002, serves
as a guidepost to additional information and case studies available on the Unilever website, which
undergoes regular updates. It highlights various aspects including value creation, wealth sharing,
consumer safety, employee health, community engagement, local benefits, and food-related
initiatives.
Climate Action and Environmental Sustainability: HUL has been proactive in decreasing its
carbon emissions by investing in renewable energy and cutting-edge technologies. Since 2008, the
company has achieved a notable 44% reduction in energy consumption per unit of production,
primarily by embracing renewable energy sources like solar and wind power. In 2022 alone, HUL
successfully collected and processed more than 100,000 tonnes of plastic waste, exceeding the
volume of plastic utilized in its packaging materials. With a focus on fostering a circular economy,
HUL is dedicated to minimizing food waste generated from its manufacturing facilities, thereby
promoting environmental sustainability.
Waste Management Initiatives: HUL has implemented a comprehensive strategy focusing on
reducing, reusing, and recycling materials, particularly aiming to decrease the reliance on new
plastic. Achieving a significant milestone in 2022, the company processed over 100,000 tonnes of
plastic waste, demonstrating its commitment to a waste-free future. Collaborating with Xynteo
India Private Limited and the United Nations Development Programme (UNDP), HUL actively
promotes waste management awareness and initiatives. Through its partnership with UNDP, HUL
has established three Swachhta Kendras (material recovery facilities) in Mumbai, engaging with
over 100,000 households to collect and segregate dry waste. Moreover, in collaboration with
Xynteo, the 'Waste No More' project has reached out to over 9.2 million students through direct
school interventions and digitally engaged 2.7 million children, with the goal of instilling awareness
34
and driving behavioural change regarding waste segregation and recycling among school-aged
children.
Water Conservation Programme:
the water scarcity issue in India, HUL has identified water management as a crucial area and
established the Hindustan Unilever Foundation (HUF) to address it. HUF operates the 'Water for
Public Good' program, which focuses on empowering local community institutions to oversee
water resources and improving livelihoods by promoting responsible water usage in agriculture.
Collaborating with non-profit organizations in water-stressed regions nationwide, HUF supports
rural communities with water conservation efforts and encourages farmers to adopt sustainable
agricultural practices. Through these initiatives, HUF and its partners have collectively enabled the
potential saving of over 2.8 trillion liters of water, increased agricultural and biomass production
by more than 1.8 million tonnes, and generated over 120 million person-days of employment. To
date, HUF's programs have benefitted over 1,000 villages across 10 states and 4 union territories.
'Swachh Aadat, Swachh Bharat' (SASB) Initiative: HUL has established 'Suvidha' community
hygiene centers, offering clean water, sanitation, and laundry services in urban areas. Collaborating
with the Brihanmumbai Municipal Corporation and HSBC India, the company has set up 10
Suvidha centres in Mumbai. In June 2023, HUL partnered with JSW to establish an additional 8
centres in Mumbai, catering to the hygiene needs of low-income communities comprehensively.
Alongside these centers, HUL implements a behavior change program promoting habits like
handwashing with soap, consuming nutritious meals, drinking safe water, and using clean toilets.
This program has reached over 540,000 individuals in Mumbai. Additionally, HUL has developed
the 'Swasthya Curriculum,' aligned with government initiatives such as Poshan Abhiyaan and
Swachh Bharat Abhiyaan, educating children in classes 1-5 on the importance of adopting these
four key habits. The curriculum has been introduced in government schools across six states.
Economic Empowerment and Livelihood Initiatives: Project Shakti is HUL's initiative
focused on empowering and creating livelihood opportunities for women in rural India. With
nearly 80,000 Shakti Entrepreneurs spanning 18 states, the program provides training in product
knowledge and distribution management. Through Project Shakti, these entrepreneurs have not
only gained business skills but also boosted their confidence, self-esteem, negotiation abilities,
communication skills, and entrepreneurial mindset. HUL's community development initiative,
Prabhat, aims to foster a fairer, socially inclusive, and environmentally sustainable world. Over the
past nine years, Prabhat has positively impacted nearly 8 million lives across 1,200 villages in 23
35
states and union territories. The initiative focuses on key pillars such as financial empowerment,
health and nutrition, and environmental sustainability
Community Development and Social Welfare: HUL is engaged in several community
development and social welfare projects. These include Asha Daan, a shelter in Mumbai catering
to abandoned children, individuals with disabilities, HIV-positive patients, and those in need.
Additionally, the company manages Ankur, a special education center for children with disabilities
located in Doom Doom, Assam. Furthermore, HUL operates Sanjeevani, a mobile medical service
camp providing free healthcare to the local community near its Doom Doom factory.
Sports and Skilling Initiatives: HUL has collaborated with the Coaching Beyond cricket
academy to aid aspiring female cricketers and address obstacles hindering their progress in the
sport. Additionally, the company has launched pilot programs cantered on skill development and
entrepreneurship, with a specific focus on empowering individuals with disabilities (PWDs). The
initiative aims to provide essential skills to 1.5 million youth by 2030.
Conclusion:
HUL's CSR endeavors demonstrate a comprehensive dedication to sustainability, equity, and social
responsibility, aligning with its vision for a healthier planet and society. Through a range of
initiatives, the company actively participates in community development, prioritizing economic
empowerment, health, and environmental sustainability.
36
COMPARATIVE ANALYSIS OF THE CASE STUDIES:
The data presented in the paper underscores the significant financial investments made by these
corporations towards CSR and sustainability initiatives. For instance, Tata Steel allocated Rs. 481
crores, MSIL invested Rs. 63.174 crores, and HUL's CSR initiatives span across multiple domains,
reflecting their commitment to creating shared value for businesses and society.
a comparison of the CSR and sustainability initiatives of Tata Steel, Maruti Suzuki, and Hindustan
Unilever Limited (private companies) with three government-owned companies in India,
highlighting the key differences:
Financial Commitment: Tata Steel invested a substantial Rs. 481 crores in FY 2022-23 towards
various CSR efforts, significantly higher than Maruti Suzuki's investment of Rs. 63.174 crores and
HUL's substantial but unspecified financial commitment during the same period. This highlights
Tata Steel's leadership position in terms of the sheer magnitude of resources dedicated to CSR
initiatives.
Focus Areas: While all three companies have diverse focus areas, there are some notable
differences. Tata Steel's initiatives are concentrated on education, health, livelihoods, and
rural/urban infrastructure development, aligning with the Tata Group's priorities. Maruti Suzuki,
on the other hand, has a more targeted approach, focusing on community development, skill
development, and road safety. HUL's initiatives span a wide range, including environmental
sustainability, economic empowerment, health, nutrition, and community development.
Geographic Reach: Tata Steel's CSR initiatives have a global reach, with operations across five
continents and a presence in various states within India, targeting both urban and rural
communities. In contrast, Maruti Suzuki's efforts are primarily concentrated near its manufacturing
facilities, benefiting local communities. HUL's initiatives span across multiple states and union
territories in India, reaching rural and urban communities nationwide, similar to Tata Steel's
geographic coverage.
Implementation Approach: Tata Steel implements CSR through internal teams like the Tata
Foundation and partnerships with external organizations, ensuring alignment with the Companies
Act, 2013. Maruti Suzuki adopts a business-like approach with time-bound targets, clear objectives,
and robust monitoring, often collaborating with government agencies and non-profits. HUL
implements CSR through initiatives like Project Asha Daan, the Hindustan Unilever Foundation
(HUF), and partnerships with non-profits, government agencies, and other stakeholders.
37
Stakeholder Engagement: All three companies recognize the importance of stakeholder
engagement, but their approaches vary. Tata Steel engages with local communities, non-profits,
and government agencies to co-create and implement initiatives. Maruti Suzuki involves local
communities, village supervisors, and leaders to understand diverse perspectives and find solutions.
HUL collaborates with non-profits like UNDP, Xynteo, and government agencies to promote
initiatives like waste management and water conservation.
Environmental Sustainability: Tata Steel is actively working towards reducing its carbon emissions
and promoting a green supply chain through initiatives like eco-friendly warehouses and digital
solutions. HUL has been proactive in decreasing its carbon emissions through renewable energy
sources and has achieved a 44% reduction in energy consumption per unit of production since
2008. Maruti Suzuki's environmental initiatives are more focused on waste management and
promoting sanitation and hygiene practices in local communities.
Skill Development and Livelihood Generation: Tata Steel's initiatives like the Jamshedpur Kalinga
agar Development Corridor and sustainable agriculture programs aim to foster holistic
development and income generation for local communities. Maruti Suzuki has established JapanIndia Institutes for Manufacturing (JIM) to provide industry-specific training and promote the
integration of Japanese work culture. HUL's Project Shakti empowers women in rural India by
creating livelihood opportunities and providing training in product knowledge and distribution
management.
While all three companies have made significant contributions to CSR and sustainability, their
approaches and focus areas reflect their respective core business objectives, stakeholder priorities,
and organizational cultures. Tata Steel's global reach and substantial financial commitment
demonstrate its leadership position, while Maruti Suzuki's targeted approach and collaboration
with government agencies align with its role in the automotive industry. HUL's initiatives, rooted
in its corporate purpose, showcase its commitment to environmental sustainability, economic
empowerment, and community development nationwide.
COMPARISON WITH THE GOVERNMENT OWNED COMPANIES
Coal India Limited (CIL) Coal India Limited is a government-owned coal mining and refining
corporation. CIL's CSR initiatives primarily focus on areas directly impacted by its mining
operations, such as land rehabilitation, environmental conservation, and community development
in mining areas.
Key Differences:
38
1. Scope: CIL's CSR efforts are more localized and centered around mitigating the
environmental and social impacts of coal mining, while the private companies have a
broader scope encompassing education, healthcare, skill development, and livelihood
generation across various regions.
2. Approach: CIL's CSR approach is influenced by its role as a public sector undertaking and
the unique challenges posed by the mining industry, whereas private companies have more
flexibility in designing and implementing CSR programs aligned with their corporate values
and stakeholder expectations.
3. Scale: The scale of CSR investments by private companies like Tata Steel (Rs. 481 crores),
Maruti Suzuki (Rs. 63.174 crores), and HUL (multi-faceted initiatives) is generally larger
than government-owned companies like CIL, which allocated around Rs. 232 crores for
CSR in 2021-22.
Oil and Natural Gas Corporation (ONGC) ONGC is a government-owned oil and gas exploration
and production company. Its CSR initiatives are focused on areas such as healthcare, education,
skill development, and environmental sustainability, particularly in the regions where it operates.
Key Differences:
1. Strategic Alignment: Private companies like Tata Steel, Maruti Suzuki, and HUL have
strategically aligned their CSR initiatives with their core business operations and corporate
values, while ONGC's CSR efforts are more broadly focused on addressing societal needs
in its operational areas.
2. Stakeholder Engagement: Private companies place a strong emphasis on stakeholder
engagement, involving local communities, NGOs, and other partners in the design and
implementation of CSR programs. ONGC's stakeholder engagement processes may be
more limited due to its public sector nature.
3. Innovation: Private companies have demonstrated greater innovation in their CSR and
sustainability initiatives, such as Maruti Suzuki's Japan-India Institutes for Manufacturing
(JIM) and HUL's 'Suvidha' community hygiene centers. Government-owned companies
like ONGC may be more risk-averse and slower to adopt innovative approaches.
Indian Oil Corporation Limited (IOCL) IOCL is a government-owned oil and gas company with
a diverse portfolio, including refining, petrochemicals, and natural gas. Its CSR initiatives focus on
areas like education, healthcare, skill development, and environmental sustainability.
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Key Differences:
1. Strategic Focus: While private companies like Tata Steel, Maruti Suzuki, and HUL have
well-defined strategic focus areas for their CSR initiatives, IOCL's CSR efforts may be
more diverse and dispersed across various sectors and regions.
2. Monitoring and Evaluation: Private companies have established robust monitoring and
evaluation mechanisms to assess the impact and effectiveness of their CSR programs.
Government-owned companies like IOCL may have less rigorous monitoring and
evaluation processes, which can affect the long-term sustainability and impact of their
initiatives.
3. Partnerships: Private companies have actively pursued partnerships with NGOs,
government agencies, and other stakeholders to amplify the impact of their CSR initiatives.
Government-owned companies like IOCL may have fewer such partnerships, limiting the
reach and scalability of their CSR efforts.
The key differences lie in strategic focus, scale, stakeholder engagement, innovation,
monitoring/evaluation, and partnerships. Private firms often have more flexibility, resources and
strategic CSR alignment, while government firms face operational constraints, bureaucracy and
limited external involvement in CSR efforts.
while championing social and environmental causes, the CSR approaches of government
companies differ from their private counterparts in terms of scope, strategic prioritization,
implementation modalities and ability to drive innovative, high-impact initiatives at scale through
robust stakeholder collaborations.
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CONCLUSION
In the framework of evolving sustainability models, the concept of sustainable development has
progressed from prioritizing individual aspects (economic or ecological) to a more balanced and
combined method considering the economic, social, and environmental spheres. A widely accepted
notion has emerged from the amalgamation of these spheres, leading to the integration of weak
and strong sustainability. The prevailing scholarly view emphasizes the balanced interaction
between the economic, social, and environmental pillars as interconnected components of
sustainable development. Expanding on this, the triad concept of sustainable development is
recognized for integrating economic, social, and environmental spheres. However, there is a need
to formulate a comprehensive model to achieve a balance between economic gain, social impact,
and environmental preservation. With this in mind, the understanding of corporate social
responsibility (CSR) becomes essential, and scholars have made significant contributions to
understanding its complexities, essence, and principles. Carroll's pyramid of corporate social
responsibility offers valuable insights into the multidimensional nature of CSR, emphasizing
economic gains, ethical responsibilities, and social obligations, thus fostering a harmonious
relationship between businesses and society. Furthermore, the three-domain model of CSR and
the triad concept of sustainable development share similarities while also emphasizing specific
areas of responsibility. Tata Steel's exemplary commitment to sustainability and CSR is reflected
in its diverse initiatives, such as promoting healthcare, livelihood generation, education, and sports
academies, which demonstrate a comprehensive approach to CSR. Similarly, Maruti Suzuki's
strategic CSR initiatives focusing on community development, skill development, and road safety
represent an impactful and focused approach to creating positive, long-term change in society.
Hindustan Unilever Limited's (HUL) extensive CSR activities reflect a comprehensive dedication
to sustainability, equity, and social responsibility, aligning with its vision for a healthier planet and
society. Through its range of initiatives, the company actively participates in community
development, economic empowerment, health, and environmental sustainability. In conclusion,
the evolving models of sustainability and CSR reflect an integrated and holistic approach to
achieving long-term, sustainable development, paying equal attention to economic, social, and
environmental spheres. These models continually adapt to address the complex dynamics between
businesses and societal responsibilities, ultimately aiming to foster a positive and mutually
beneficial relationship.
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REFERENCES
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6. Serra-Cantallops, A., Ramon-Cardona, J., & Salvi, F. (2018). Introduction Advocates of
Corporate Social Responsibility (CSR). Journal of Business Ethics, 183, 105–1211
7. Tahniyath Fatima & Said Elbanna (2022). Corporate Social Responsibility (CSR)
Implementation: A Review and a Research Agenda Towards an Integrative Framework. Journal of
Business Ethics, 183, 105–1211
8. Beji, M., Porter, M. E., & Kramer, M. R. (2021). Managing a Relationship between Corporate
Social Responsibility and Sustainability. Sustainability, 14(20), 112033
9. Zerbini, F. (2017). Scoping the Evolution of Corporate Social Responsibility (CSR) Research: A
Thematic Analysis of Key Themes and Linkages with Sustainable Development Goals. Sustainability,
12(13), 55442
10. Story, J., & Neves, P. (2015). Uncovering the Sustainability Reporting: Bibliometric Analysis and
Future Research Directions in Corporate Sustainability. Journal of Business Ethics, 183, 105–
1214
11. Bansal, P., Kim, S., & Wood, M. (2015). The Relationship of Corporate Social Responsibility to
Business Performance: A Bibliometric Investigation. Sustainability, 16(7), 26375
42
12. Serra-Cantallops, A., Ramon-Cardona, J., & Salvi, F. (2018). Introduction Advocates of
Corporate Social Responsibility (CSR). Journal of Business Ethics, 183, 105–1211
13. Tahniyath Fatima & Said Elbanna (2022). Corporate Social Responsibility (CSR)
Implementation: A Review and a Research Agenda Towards an Integrative Framework. Journal of
Business Ethics, 183, 105–1211
14. Beji, M., Porter, M. E., & Kramer, M. R. (2021). Managing a Relationship between Corporate
Social Responsibility and Sustainability. Sustainability, 14(20), 112033
15. Zerbini, F. (2017). Scoping the Evolution of Corporate Social Responsibility (CSR) Research: A
Thematic Analysis of Key Themes and Linkages with Sustainable Development Goals. Sustainability,
12(13), 55442
16. Story, J., & Neves, P. (2015). Uncovering the Sustainability Reporting: Bibliometric Analysis and
Future Research Directions in Corporate Sustainability. Journal of Business Ethics, 183, 105–
1214
17. Bansal, P., Kim, S., & Wood, M. (2015). The Relationship of Corporate Social Responsibility to
Business Performance: A Bibliometric Investigation. Sustainability, 16(7), 2637.
43