Open Access Research Article
SCRUTINIZING THE CORPORATE RESPONSIBILITY IN INDIA (By: Arya Vansh Kamrah)
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Article Details
SCRUTINIZING
THE CORPORATE RESPONSIBILITY IN INDIA
Authored By: Arya Vansh
Kamrah
Student: Symbiosis Law
School, Pune
Course: BBA LL.B. (Hons.)
Batch: 2020-2025 (2nd Year
Student)
ABSTRACT
|
Corporate Social Responsibility can be defined in multiple
ways but what binds every definition is the expectation that both private and
public enterprises behave ethically with every stakeholder. Corporates do not
exist in vacuum and there exists a responsibility for them to ensure welfare
of both internal and external stakeholders; their deep pockets make them
perfect partners for the government’s efforts towards social development.
In today’s world, it is pertinent that society and business
cannot be incongruous. Social responsibility is a critical factor in where
employees choose to work and where consumers decide to spend their money.
Understanding the impact of society on business has never been more crucial
for corporates. CSR has evolved from charity to initiatives working on the
root cause of the glaring issues of society.
With growing consumer awareness and new regulations being
imposed on the corporations like the
Business Responsibility and Sustainability Reporting (BRSR), the focus
of corporate reporting has translated to Environmental, Social and Governance
(ESG) perspective. The companies are in dire need to foster the bond with
consumers by investing strategically on their CSR activities. As more people
are becoming aware, the pressure on business’s to be socially responsible is
growing tremendously.
Key Words: Corporate
Social Responsibility (CSR), Social Objective, Companies Act, 2013, Section
135, Triple Bottom Line.
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Introduction
Corporate
Social Responsibility, commonly referred to as CSR is a very dynamic and
complex concept. While CSR was once an internal initiative of a corporate
concern, usually as a part of their ethical endeavour, now there are various
national and international laws fostering and governing CSR activities of a
corporation. Now, the CSR activities have diversified beyond individual or even
industry-wide initiatives.[1]
Managing
risk is a key function of every business. With a substantial rise in the number
and turnover of the corporations, the awareness in the society regarding
business operations of a corporation has also increased. This has added a new
dynamic to ‘corporate image’.[2]
With rising concerns over the responsibility of the corporates towards the
society and environment, the governments have also taken up initiatives to hold
companies more socially responsible.
Through
this research I have tried to decrypt the evolution of the concept, the
efficacy of the policies governing CSR and how it impacts the various
stakeholders.
Review Of Literature
·
Freeman and
Hasnaoui (2011)[3]: The contrast between the historical and present
interpretations of CSR is examined by them. According to them, the semiotics of
the language employed determines how the phrase is understood. Due to cultural,
political, economic, social, and institutional frameworks that may span
national borders, this is distinct. As a result, distinct meanings emerge in
different parts of the country, even within the same country.
·
Spodarczyk E.
(2019)[4]: According to Spodarczyk, there is a coherent tie
between a business and the society. She believes that CSR aids in the
development of brand loyalty and the creation of a distinct identity in the
market for firms with a good reputation.
·
Rangan, Chase,
and Karim (2015)[5]:
Through their research, they
discovered that organisations with best practises run coordinated and
interdependent CSR programmes throughout their whole portfolio. Some of their
activities provide shared benefit for the company and society; others, while
aimed at the firm, generate greater value for society; and yet others are aimed
only at society.
·
Kuokkanen and
William (2020)[6]: Strategic CSR is the key area of discussion of . The
process of developing a CSR strategy include selecting particular tactics from
a variety of viable possibilities. The plan should demonstrate consumer CSR
values, interests, and expectations in order to appeal to and engage the
Corporate–Consumer congruence interaction channel.
·
Sheehy B.
(2014)[7]: He recommends that corporations have a clear
definition of CSR so that they can work in a targeted and controlled manner. He
discusses CSR's definitional challenges as well as the concerns with firms'
current CSR approaches.
·
Ward (2004)[8]: She classified the government's involvement in CSR
strengthening into four categories: requiring, facilitating, cooperating, and
endorsing. It is also considered if a fifth role – demonstrating – is required.
The importance of government and governance in effective CSR initiatives has
been discovered.
·
Bhagawan M.
and Mukhopadhyay (2018)[9]: The impact of legislating CSR on business value is
empirically assessed by splitting firms into two main categories: firms that
spent on CSR in FY 2014-15 and later, and firms that did not spend on CSR in FY
2006-16. They discover that, despite the fact that the Companies Act of 2013
makes CSR expenditure discretionary in the first years, business value has
grown statistically following its passage, with no mention of the sort of
expenditure that had this influence.
·
Kumar and
Priyadarshini (2016)[10]: According to Kumar and Priyadarshini, research is
needed to better understand the impact of CSR in banks from the perspectives of
internal and external stakeholders. In order to close this study gap, they use
the Gallop scale (2001) to examine consumer attitudes and discover that banks'
perceived CSR has a positive influence on customer attitudes.
·
Arabia,
Albahussain, Elgaraihy, and Mobarak (2014)[11]: In Saudi employ an artificial neural network
technique to quantify the influence of CSR on competitive advantage. According
to the findings, businesses should develop social responsibility activities to
improve customer happiness, since this has a good influence on both corporate
reputation and long-term viability.
·
Varottil
(2018)[12]: He examines the impact of Companies Act, 2013 on CSR
expenditure and practices and finds a general spike in expenditure. However,
upon close examination, it is concluded that the quasi-mandatory format of the
2013 amendment requires stricter and more elaborate disclosure norms.
·
Bansal and
Khanna (2018)[13]: Both these authors after attempting to compile varied
definitions of CSR, mention the two different types of CSR activities –
activities directed at the internal stakeholders of corporates and those
directed towards the external stakeholders. This study also briefly draws a
comparison between outlook towards CSR in developed and developing countries.
Research Methodology
1. RESEARCH METHODS
The research is based on both primary and secondary
sources of information. The primary sources of data are various statutes,
legislations, policies, treaties, conventions and declarations (national and
international jurisdiction). The secondary sources of data include various
articles, research papers, surveys and reports, prepared and analysed by other
researchers.
2. OBJECTIVES
•
To understand CSR
and its evolution.
•
To give a
critical analysis of CSR laws in India and draw comparison with global CSR laws
and approach.
•
To study the
relationship between the businesses and society with the virtue of CSR
activities and to analyse the factors affecting CSR.
•
To study the
environmental impact of CSR.
Findings And Discussions
1. EVOLUTION OF CSR:
The
very origin of the concept “Corporate Social Responsibility” has been
ambiguous. The concept was indirectly first talked about by Chanakya in his
treatise “Arthashastra”, in which he talks about the ethical consideration of a
business towards the society. In the 19th century, corporate responsibility was
more of a philanthropic concern. It was only by 1900s that the corporate
responsibility was realized as a key driver to societal progress and
sustainability. This evolved responsibility of the corporates was first seen in
India in the early 20th century when rich industrialists like Tata, Bajaj,
Birla and Godrej started setting up charitable hospitals, schools and trusts
for the betterment of society. It is important to understand that the concept
is not static, but an ever-evolving line of thought. Various scholars and
authors have defined it with a different agenda. The connotation of CSR also
varies with demographic differences. Many terms such as ethics, sustainability,
social responsibility, social response, corporate-social relations have been
linked with it. The concept has also been interpreted in the sense that there
is no need for a universal definition (Campbell,2007)[14].
CSR has a long history when it comes to academic papers. The first reference of
Corporate Social Responsibility can be witnessed in a monograph published by
Clark[15]
who explains that business has certain obligations towards the society. The
concept, however, was formally proposed in the 1950s. Howard Bowens, often
regarded as the “Father of CSR”, coined the term “Corporate Social
Responsibility”. According to him the primary objective of the business is to
formulate policies in such a manner that the targets of the organisation are
achieved whilst abiding the values of the society.[16]
Later Davis interpreted the concept as - the businessman’s decision apart from
the one’s dealing with the economic objectives should be linked to the social
development, which enhance the company’s social image (Davis,1960)[17].
The relevance of CSR grew by 1980s, to foster the corporate and social bond,
something which was increasingly considered necessary for the survival of the
business. Aupperle, Carroll and Hatfield (1985) first applied the definition of
CSR given by Carroll (1983)[18]
to CSR assessment indicators, which involves economic, legal, ethical and
discretionary components. With the advent of Globalization, penetration of
market-driven corporates witnessed a surge across the world. This provided an
impetus to CSR.
In
the present times, with the evolution of the concept, CSR initiatives and
philanthropy cannot be used interchangeably, especially in India. Unlike
philanthropy, in which corporations just donate money, CSR involves a more
dedicated approach at solving social and environmental issues, working at the
grass-root level. The concept is transformative and could generate positive
effects
through
entire industries. An example to understand the difference between the two
notions – If a company donates a certain amount to an NGO working for orphans,
then the act of the company would be termed as philanthropy, but if the same
company forms a foundation or a trust to support the orphans directly, then it
would be termed as a CSR initiative.
The
contemporary behaviour of CSR has deviated in a certain sense from the
historical definition. Earlier, it was believed that the ulterior motive of a
business was to serve society. In modern terms, CSR is realized as an integral
objective of a business. The competitive times, in which the market mechanisms are
dominated by consumers’ will, serving the society has become a preponderant
issue for the corporates. The survival of the companies is based on a coherent
relation between society and business.
2. CSR AS A LEGAL REQUIREMENT IN INDIA:
Corporate
Social Responsibility has been a voluntary practise in India since
decades. On April 1st, 2014, India became the first country to mandate CSR by
modifying the Companies Act 1956 to require CSR under Section 135 of the Act.
As a result, the issue of "Why was it necessary to enforce CSR?"
becomes significant.
Mandating
CSR is crucial for various reasons. Businesses do not operate in a vacuum,
and it is their obligation to serve the society. Large corporations' enormous
coffers make fulfilling this commitment simpler. Based on such a rationale, the
most apparent justification for implementing CSR is to support the government's
and public sector's efforts to promote societal progress that is holistic and
inclusive. According to Bansal and Khanna (2018)[19],
the benefit of CSR has been acknowledged mostly as a result of economic and
regulatory pressures in industrially developed nations; enforcing CSR in
India generates this regulatory pressure. CSR may motivate NGOs and governments
to adopt innovative ways to overcome public-sector and social-development gaps
(Ward, 2004)[20];
regulating transparency of CSR engagement facilitates this. Business
compliance with CSR initiatives and planning is nudged by regulating CSR
operations.
There
is a need to look at the role of the public sector and government in
enhancing CSR practises before delving into the legislative aim underlying the
Companies Act Amendment of 2013[21].
The four fundamental tasks of the public sector in enhancing CSR, according to
Ward (2004), are requiring, facilitating, cooperating, and endorsing. Now,
while CSR can contribute significantly to growth, it is never a substitute for
good governance.
The
"comply or explain" or "quasi-mandatory" approach of Indian
legislation guarantees that CSR is based in localised sustainable development
rather than being forced by a third-party stakeholder (government). Section 135
of the Companies Act of 2013 has embraced a hybrid approach in which compliance
is optional but disclosure is required.
§ The first sub-clause of this section outlines the
corporations that are subject to this act [although, there is a spirit of
rivalry because companies that are not subject to this act have also raised CSR
expenditure (Bansal and Khanna, 2018)]. Only huge corporations are ostensibly
covered by this law. It also advocates for the development of a director-led
CSR committee. Internal control, oversight, and planning of CSR initiatives are
ensured by this clause, as well as the third sub-clause that establishes
committee tasks.
§ Sub-clause two requests that the structure of this
committee be made public, allowing for external verification.
§ Sub-clause four assures that each company's Board of
Directors is responsible for internal oversight, transparency, and compliance
with the Act.
§ Sub-clause five specifies the amount of CSR spending
that must be made. This is where the aforementioned hybrid approach comes into
picture.
CSR
norms, according to Section 135 of the Companies Act, 2013, are applicable on
companies which have
·
Net worth of Rs 500 Crore or above; or
·
Turnover of Rs 1000 Crore or above; or
·
Net profit of Rs 5 Crore or above
The companies, that cross this threshold, are
required to spend at least 2% of their average net profit of preceding 3 financial years on
CSR.
Schedule
7 of the same Act outlines activities that can be incorporated in corporate
social responsibility plans, as well as the role of the public sector as a
facilitator.
Despite
large companies' strong compliance with the Companies Act, 2013 Amendment, it
has been found that disclosure levels are inadequate (Varottil, 2018)[22],
advocating for tougher disclosure rules. It's worth noting that CSR's growing
prominence has the potential to undercut government initiatives, resulting in a
slew of negative consequences. If this happens, corporations may gain a
monopoly in social areas, with no assurance that they would contribute
constructively to society; politicians should endeavour to prevent this from
happening. The purpose of this amendment is to instil an ethical and social
responsibility mentality in organisations, allowing CSR to extend beyond
charity efforts by developing strategies to link corporations with social
empowerment.
3. COMPARITIVE ANALYSIS OF CSR PRACTISES
Internationally, CSR falls under the ambit of United Nations
Industrial Development Programme in order to deal with issues such as
environment preservation, employee and community relations, eco-efficacy,
responsible sourcing, labor and working conditions. The CSR programme by UNIDO
is hinged on the Triple Bottom Line approach. This approach is used for gauging
corporate performance against economic, social and environmental aspects. The
approach is basically an effort to align private enterprises to sustainable
goals and development by providing extra or comprehensive working objectives
and not only the goal of making profits. The viewpoint is that an organisation
must be economically secure, limit (or, preferably, eradicate) its negative
ecological consequences, and operate in accordance with
society's expectations in order to be sustainable. The TBL approach has
been a successful tool for the greater part.[23]
Countries may assist in assuring the practise of CSR in two
ways:
1) In countries where CSR reporting is required by law, such
as France, Spain, Australia, China, Denmark, Germany, and others.
2) By not having legally required CSR policies, but insuring
it by certain criteria through contract, bylaws, etc., such as in the
United States, the United Kingdom, and other nations.
CSR methods vary from nation to country and firm to company,
even after following certain basic standards. The fundamental emphasis of
India's CSR framework is on how to disclose practises rather than how to
practise them; similarly, comparable nations with required CSR reporting
requirements, such as the ones stated above, are focused on how to report
practises rather than how to conduct them.[24]
Another thing to keep in mind is that Indian CSR is primarily
focused on assisting the disadvantaged, mixing traditional charity with
contemporary CSR concepts. However, most nations throughout the globe use the
strategy of merging core business and its charitable influence on society's
many facets into CSR. Google, for example, organises technological and
innovation projects, whereas Johnson & Johnson is concerned with social and
environmental health.[25]
§ The Indian government requires
expenditure, which is one of the most significant contrasts between India and
the rest of the globe when it comes to CSR. Both CSR investment and reporting
are now required in India. Pressure is coming from both inside India and from
the worldwide market. India firmly adheres to the TBL method. For example, in
the United States, the Bureau of Economic and Business Affairs' (EB) CSR team
is in charge of the Department's interaction with American firms in the
promotion of responsible and ethical business practises. In India, however, as
previously mentioned, there is a compulsion on CSR expenditure.
§ In India, CSR is seen as a means of
mitigating the negative consequences of corporate activity on local
communities, but in the United States, CSR is frequently defined as voluntary
social involvement that go beyond financial reporting and strive for the common
good.
§ A clear distinction between business
and its CSR operations is required. In most locations, from the United States
to the European Union, the two are seen as mutually beneficial. In India,
however, both are considered offensive. If a company's core skill and
self-interest are combined with CSR, the effect might be even more beneficial.
§ Another observation is that, in
comparison to Western nations, Indian CSR focuses less on environmental and
human rights.
The majority of the differences between Indian and foreign
approaches to CSR policy are related to priorities. In the Indian CSR setting,
community development and reported investment play a significant role. In a
western context, such activity would be referred to as charity or corporate
philanthropy.[26]
4. RESPONSE OF SOCIETY TOWARDS CSR
In
today’s world, it is pertinent that society and business cannot be incongruous.
Social responsibility is a critical factor in where employees choose to work
and where consumers decide to spend their money. Understanding the impact of
society on business has never been more crucial for corporates. CSR has evolved
from charity to initiatives working on the root cause of the glaring issues of
society.
With
growing consumer awareness, the companies are in dire need to foster the bond
with consumers by investing strategically on CSR activities. This has a lot to
do especially in building a distinct image of the company with regards to the
social initiatives undertaken by them. The established companies have evidently
benefitted from their CSR activities, meanwhile the companies which do not have
established themselves, are affected to a low extent with respect to their CSR
activities.
Authors
like L. Marin, S. Ruiz and A. Rubio (2009)[27]
have raised the issue of positive affect of social responsibility on consumer
loyalty. They claim, many firms that pride themselves on being socially
responsible operate on the assumption that customers will reward them for their
efforts. The results of their research show that socially responsible initiatives
are linked to stronger consumer loyalty because consumers perceive and
appreciate the company’s development in a socially positive direction, and they
identify with the company more strongly.
With
the change in the market mechanisms and a shift to consumer-oriented markets,
the responsibility of the business has grown altogether to a different level.
In order to survive a company must serve the society. Therefore, the objective
of business has transformed from profit maximization to profit optimization,
and the treatment of shareholders as stakeholders.
5. ENVIRONMENTAL SUSTAINABILITY AS A KEY COMPONENT OF CSR
The
coexistence of human beings and other forms of lives are inexplicably linked.
The concept of environment protection and human rights protection has been
argued to be interlinked and interdependent[28].
Some authors have directly linked economic prosperity to environmental
sustainability.[29]
Academicians now also believe that there is a definite correlation between the
ecology, economic growth, and human rights when it comes to global issues like
healthcare, safety, and personal liberty.[30]
In
this scenario, resolving environmental issues is beyond the reach of any
national authority. CSR is a diverse concept under which
organisations amalgamate social and environmental concerns into their
business operations and interacts with their various stakeholder groups.
This has led to the emergence of a new concept within CSR, that is, Corporate
Environmental Responsibility (CER). CER denotes a corporation management's environmental
obligations as well as pellucid functioning under environmentally
responsible corporate ecological standards.
CER
denotes a corporation's obligation towards energy management as well as
pellucid functioning under environmentally responsible corporate
ecological standards. An environmentally concerned company has its economic
objectives in tandem with essential ecological principles like:
•
Adopts the
'precautionary principle' and promotes sustainability
•
Follows
government requirements
•
Judicious use of
resources
•
Preparation of
Environment Impact Assessment (EIA) Reports
From
the standpoint of getting statistics on the condition of a company's
environmental policy, the CER assessment methods of monitoring, auditing, and
publishing and reporting are fundamental. Section 102 (2) of the National
Environmental Policy Act, USA coined the phrase "Environmental Impact
Assessment." EIA as suggested by NEPA is a method of predicting,
measuring, and weighing the ecological changes that may occur as a result of a
planned project.
It aids decision-makers in weighing the ecological
risks and consequences of a given project. The project is deemed ecologically
justifiable if the benefits outweigh the costs. EIA is a critical
management strategy for assuring the best possible use of
nature's resources for long-term sustainability. It's a formal research
method for predicting the environmental impacts of any proposed development. As
a result, EIA ensures that possible issues are identified and dealt with
immediately in the project planning.
The apex court in the case of M. C.
Mehta v. Union of India[31] held that the precautionary
principle necessitates pre-emptive action to prevent any damage or harm in any
place up to 5km from the Delhi-Haryana border area on the ridge side of Haryana
and also in the Aravali Hills, that mining activity causes ecological damage.
In Andhra Pradesh Pollution Control Board v. M. V. Nayadu[32], the Supreme Court
reaffirmed and clarified the precautionary principle. The concept of precaution
entails anticipating environmental damage and taking steps to prevent it or
choosing the least ecologically hazardous activity, according to the highest
court. It is founded on scientific ambiguity. Environmental protection should
endeavour to safeguard not just people's health, property, and economic
interests, but also the environment itself. Precautionary obligations must be
triggered not only by the suspicion of a specific danger, but also by
(justified) anxiety or risk potential. The concept implies that if there is a
known danger of substantial irreversible damage, the burden of evidence should
be placed on the individual or organisation proposing the potentially
detrimental to the environment action.
In his dissenting decision in the Narmada
Bachao Andolan v. Union of India[33] case, Bharucha J emphasised
the necessity of the Narmada Sagar Project's EIA, without which he believes the
dam's development should be halted. Perhaps one of the earliest clear and
detailed judicial recognitions of EIA, in which it is stated that EIA should
not be administered at the discretion of the administrative branches of the
government since its strength comes from the legislation itself.
Even the government has been pushing in many ways to
hold companies more environmentally accountable. Securities Exchange Board of
India, in a board meeting held on 25th March 2021 decided to make a
transition from a conventional standard of business reporting to a more
sustainable and transparent standard of reporting.
The Business Responsibility and Sustainability
Reporting (BRSR) would be applicable on the top 1000 listed companies by
(market capitalisation). The reporting requirement is voluntary for the
Financial Year 2021-22; however, it would be mandatory from the Financial Year
2022-23.
The
non-financial disclosures under BRSR would be focusing more on the
Environmental, Social and Governance (ESG) perspective. Environment disclosures
are likely to include details regarding the resources of energy used, pollutant
emissions by the company during its operations, waste generated, etc., while
the social disclosures may encompass the workforce distribution according to
gender, number of differently-abled employees, median wages, corporate social
responsibility measures, social impact assessment etc.
Even
after such regulations and CSR norms companies have been able to evade the
compliances. For instance, Volkswagen attempted, but failed, to make a
clean-diesel market drive. Their diesel automobiles included software that
detected emissions testing and managed the pollution sensors to ensure that the
cars passed. This was done in order to recoup their stock price losses. They
claimed that their vehicles were environmentally clean, but the measured
pollution levels revealed that they released far more nitrogen oxide than the
legal limit. Volkswagen's CSR programme purportedly intended to provide safe
goods while reducing emissions.
Moreover,
Unilever, which claims to be committed to environmental protection, had its
employees exposed to mercury at its thermometer facility in Kodaikanal. Mercury
was spilled in the surrounding regions, causing harm to the environmental and
the locals. Their policy to focus
on
social issues also failed when cases of African workers of Unilever had to pay
their supervisors in order to please them and stop them from making advances
emerged.
Suggestions
• Corporates should focus on long-term
impact of CSR initiatives. It has been observed that efficacious CSR campaigns
have been successful in gaining recognition, building brand loyalty amongst the
consumers to a certain extent.
• From the findings of previous studies
on this topic, there is an evident need to strengthen disclosure norms and
regulations by making the legislation more elaborate and allowing for third
party verification of CSR reports. Future amendments to the Act should be done keeping
in mind that there should be clarity in the government’s actions and
legislations and predictability in the intervention to ensure maximum
effectiveness of corporate efforts.
• The corporations should commit more
than just financial resources. A change can be brought not only by matching a
number of percentages but also by putting in morals and emotions.
An
interesting suggestion has been put forward by XYZ and the corporates can
utilize the method to study the impact of the Corporate Social Responsibility
on the community.[34]
Conclusion
• CSR is an evolving process and with the rapid changes that
the society has been going through, the response of business must be dynamic
towards the society. The interpretation of the concept changes with how the
people respond to business.
• Mandating CSR is a step in the right direction for India
and its positive impacts are visible in the increased expenditure by
firms. The evident fallbacks in the
Companies Act, 2013 Amendment can be solved by more legislative discussions and
robust execution of existing norms. The legislation and execution of this Act
should be so as to find a balance such that CSR is only a tool to aid
government efforts and never a substitute for it.
• Although, CSR is followed with the same agenda in every
part of the world, there are certain differences between Indian and foreign
approach. Even if the main difference remains about the legal mandate and laws,
countries have different approaches towards implementation and reporting of CSR
related activities. The society has a significant influence on the corporate
decision making too.
• Environmental Protection is a key component of CSR and new
concepts like CER have been emerging to ensure corporations’ responsibility
towards the ecology.
Limitations To Research And Future Scope
• Lack of previous research studies on the topic
• Primary Research on the Topic
• Time constraints
• Restrained access to primary sources of data
More research can be done
using primary sources of data by dividing samples based on sector of employment
and various posts of employment. Research can also be done to understand the
perspective of internal stakeholders such as investors, employers and employees
on Corporate Social Responsibility practices and expenditure.
Article Information
SCRUTINIZING THE CORPORATE RESPONSIBILITY IN INDIA (By: Arya Vansh Kamrah)
Authors: Arya Vansh Kamrah
- Journal IJLRA
- ISSN 2582-6433
- Published 2022/08/27
- Volume 2
- Issue 7
About Journal
International Journal for Legal Research and Analysis
- Abbreviation IJLRA
- ISSN 2582-6433
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- License CC 4.0
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