CSR and Corporate India: A Study on Public and Private Sector Divide

Abstract

CSR is increasingly a misunderstood and much debated concept worldwide. There is a saying in the business, “Business of the business is to do business and nothing else”. Profit is the only and dominating objective of the business, as profit is needed both for the working and growth of the business. Over the time, there has been a sea change in the objectivity and priority of business. From a commercial unit, the business now has been a social entity with corporate citizenship. CSR is fast becoming an increasing business strategy both nationally and globally. CSR practices of Indian companies got a radical boost with statutory provision in the Companies Act 2013 that make it mandatory to every Indian company and foreign entity with Indian presence to spend 2 per cent of its average net profits of its profit made during the three immediately preceding financial years, in pursuance of its Corporate Social Responsibility Policy. There exists difference in the outlook of companies towards social causes and varying CSR policies and practices. Also Public and private sector divide in CSR practices prevails. There is need for continuous investigation of the changing social and economic needs and the role of corporate houses in meeting the aspirations of the stakeholders and the society at large. Keeping this in view, the present paper entitled “CSR and Corporate India: A Study on Public and Private Sector Divide” is a sincere attempt to make a comparative analysis of CSR practices of public sector and private sector companies with special emphasis on industries of Kalinganagar steel hub of Odisha.

Introduction

I. FULL TEXT

India’s economic growth story over the last few decades has added to the expectation of being the third largest economy by the end of 2025 in term of size of GDP from the current size of $2.8 trillion.  During last few years, the economy of the nation has witnessed a big transformation in its structure from agrarian economy to industrial economy and then to services economy, as services sector at present is the prime mover of the economic growth (contributing about 53 per cent of the GDP). With implementation of targeted programmes and holistic approaches of successive Governments both at centre and states, rise in the flow of FDI into the country and boost in the consumption in the domestic as well as in overseas markets, the industrial sector of the country has registered a phenomenon rise in all key indicators viz. profits, employment, growth and investment. Moreover, Corporate India is fast becoming global as all major Indian enterprises have made their presence in all major destinations over the globe through the mechanism of acquisition and merger making the Indian business tycoons among the top billionaires of the world. According to Forbes Report 2018, India houses 101 billionaires of the world.

Out of top 200 richest persons of the world, 10 are from India. Mukesh Ambani, the richest Indian with wealth of $40.1billion occupies 19th position, followed by Azim Premji with wealth of $18.86 billion remained at 58the position and so on.  Indian billionaires account for about 8 per cent of the world’s billionaires and they got three times more weight than their US counter parts and 10 times than China.

Against this, the country is having a big proportion of the people (about 1/4th living below poverty line) are officially poor. Despite a respectable growth of our economy (about 8 per cent), inequalities in the standard of living between persons, regions and states have persisted and accentuated. 

The much talked and debated economic liberalization has brought growth opportunities for an insignificant proportion of the rich people living at the top of the social pyramid. It has rightly quoted by many that, liberalization has not benefited the poor people of the country and much is needed to improve in the social sector developments including education, health and poverty alleviation. The rich is fast becoming rich adding to the sufferings of the poor, resulting poor social sector developments in the country.

Keeping the poor social sector developments in the country, this paper is a sincere attempt to access the corporate social responsibility practices of Indian companies with special emphasis on Public and Private sector divide.

A. CSR and Corporate India

CSR in India has traditionally been seen as a philanthropic activity. And in keeping with the Indian tradition, it was an activity that was performed but not deliberated. As a result, there is limited documentation on specific activities related to this concept. However, it is an evident from the fact that much of this had a national character present within it. As some observers have pointed out, the practice of CSR in India still remains within the philanthropic space, but has moved from institutional building (educational, research and cultural) to community development through various projects. Also, with global influences and with communities becoming more active and demanding, there appears to be a changing trend, that while CSR remains largely restricted to community development, it is getting more strategic in nature (i.e. getting linked with business) than philanthropic, and a large number of companies are reporting the activities they are undertaking in this space in their official websites, annual reports, sustainability reports and even publishing CSR reports. CSR practices of Indian companies got a radical boost with statutory provision in the Companies Act 2013. The Companies Act, 2013 has brought the idea of CSR to the forefront and through its disclose-or-explain mandate, while promoting greater transparency and disclosure. Schedule VII of the Act, which lists out the CSR activities, suggests communities to be the focal point. On the other hand, by discussing a company’s relationship to its stakeholders and integrating CSR into its core operations, the draft rules suggest that CSR needs to go beyond communities and beyond the concept of philanthropy. It will be interesting to observe the ways in which this will translate into action at the ground level, and how the understanding of CSR is set to undergo a change.

B. Research Problem

CSR is increasingly a misunderstood and much debated concept worldwide. There is a saying in the business, “Business of the business is to do business and nothing else”. Profit is the only and dominating objective of the business as profit is needed both for the working and growth of the business. However, CSR is fast becoming an increasing business strategy both nationally and globally. Corporate Social Responsibility has two broad concepts. The first is related to the shareholders. The company must adopt fair and good business practices to maximize the value of the business to the shareholders. The other concept is related to the society. From the social perspective, company must recognize the responsibility towards the social and environmental issues. CSR may be recognized as a strategic business practice and operating the business in such a manner that, the commercial, legal, ethical, social and public expectations are achieved. It is thus, a comprehensive set of policies, practices and programmes that are integrative part of the business operations or activities aim at attaining social goals and addressing social causes. Studies conducted so far have shown an uneven and skewed CSR practices globally. There is different in orientations of the business towards social causes and adoptability of CSR as part of its core functions. Some business houses have taken CSR as a strategic business function for sustainability. Some have considered it as a philanthropic practice and a social need. Accordingly, the corporate houses over the world have adopted varying CSR practices. There is a need to study the increasing social and economic needs and the role of corporate houses in meeting the aspirations of the stakeholders and the society at large.

C. Relevance of the Study

CSR activities are not new to corporate India. Indian companies as part of their social commitments engage themselves in activities for promotion of social activities with the objective of improving quality of life of the different sections of the people. The CSR activities of the companies intensified with mandatory provision in the Companies Act 2013. However, there is differences in public sector and private sector companies in their CSR commitments and spendings. There exist public and private sector divide in CSR initiatives.

Table-1 CSR initiatives by Public and private sector companies in India in 2014-15.

Source: India’s CSR Reporting Survey, KPMG, 2017.

Orissa, despite being a land of rich culture, maritime heritage and richly endowed with a variety of mineral deposits and precious metals, forest reserves and wide coast line, it still continued to be the poorest state of the country. State has been a hot destination for mineral based industries. The State Government had signed more than 90 MoUs with large-scale mega national and international companies for setting up steel, cement, food processing, power, alumina and other projects. The heavy weights include Tata Steel, Vedanta Alumina, POSCO Steel, ESSAR Steel and Jindal Stainless among others. However, the progress of different projects is very slow and many of these such as POSCO and many other said goodbye to the state. One of the major problems is the inability to acquire land due to strong opposition from the local inhabitants. The state has been experiencing war like situation in many project sites across the state leading to loss many valuable lives. The conflicts between the pro-industry group including the state and the anti-industry group are being intensified leading to doubt in the execution of the projects. People have developed fear psychosis of losing land, livelihood, social and economic exploitation by the industries. Thus, there is need for a long-term and concrete plans and policy measures to minimize the gap between the industries and community. The surest solution to this problem is ethical & fair business practices and intensified corporate social responsibility measure.

Table-2 depicts the CSR spending of few largest Indian companies of Public and private sector.

Table-2:  CSR spending by Largest Public and Private Sector Companies in the year 2013-14

Source: CSR in India, Centre for Strategic and Institutional Studies, March 2015.

The present project focuses on the industries working in Kalinga Nagar industrial zone in Jajpur district of Orissa. With the working of more than dorzon large and medium iron and steel plants, Kalinga Nagar is going to the largest steel hub of Asia continent. Kalinga Nagar is in the lime light for the social and economic unrest and has experienced sacrifice of 14 innocent tribal including three women on 2nd January 2006 in the Tata Steel Project as a result of People-industry conflicts.  Truly, the industrialization has benefited a small proportion of the people including the contractors, local political leaders, builders, land grabbers at the cost of innocent poor people. Moreover, the Rehabilitation and Resettlement Policy of the state and the packages of the companies are inadequate and lack sustainability over a long run. Both the economic cost and the social implications of CSR initiatives and RR packages are not properly addressed.

II. LITERATURE REVIEWS

For a broad understanding and outlook of CSR and its socio-economic impacts, it is pertinent to have a study of the views of the great authors and development agencies. The World Business Council publication (1999) made by has rightly identified CSR as tool for good business sense for sustainable development. CSR is thus, a continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the work force and their families as well as of the local community and society at large. CSR is a concept (Europian Commission, 2004) that makes the companies to integrate social and environment concerns in their business operations and their interactions with their stakeholders on a voluntary basis. The issues of CSR(CSR Asia) are environment and climate change, labour rights as human rights, transparency and accountability, the institutionalization of CSR, Stakeholders engagements, the battle for talent, community investment, supply chain and product safety, social enterprises and poverty alleviation.  ASOGO (2004) in its policy paper on Asia Pacific perspective has defined CSR as the contributions undertaken by the companies to society through their core business activities, their social investment and philanthropy programmes and their engagements in public policy. Arora and Puranik(2004) have observed that, despite immense growth corporate sector in India from liberlisation and private processes, the transition from philanthropic mindset to CSR has been lagging. Agarwal(2008) has made an elaborate study on CSR Reports, tax break on CSR expenses and CSR report assurance.

Panda and Das(2009), in their study on impact of Global Enterprises(MNCs) have observed that, MNCs through their presence in many parts of the globe  discharge their responsibility by extending their outreach and supply of goods and services at affordable prices.  Das(2009) in his work has observed that, CSR is no more a cost to the company, rather a creative investment and very much part of the strategic business plan, as CSR practices impact the business both internally and externally. David Varney(2010), has identified five principles that dominate and regulate business practices viz. integrity, inspiration, integration, innovation and impact. Suparn, Joity and Arti(2009), have found that successful programme on social responsibility rely heavily on enlightment of people management practices. Companies have increasingly felt that the need to co-ordinate their CSR activities and demonstrate their commitments to social responsibility.

Susan Simpson(2011), has rightly observed that companies are fast realizing that market growth and competitiveness not merely on the of selling more products and services more profitability than anyone else. Srivastav, Negi, Misra and Pandey(2012) have rightly uphold the responsiveness of Tata Group under the leadership of Sri Ratan Tata towards upliftment of Common masses, protection of environment and development of nation. Beerannavar(2012) in his study of compliance of the section 135 of the Companies Act,2013 by Indian marketing companies, has advocated for profitable companies to be more socially responsive and committed. Kansal, Joshi and Batra(2014) in their study on the relationship between financial and non-financial corporate characteristics and level of disclosures, have observed  that, corporate size, industry categories, corporate reputation, etc are the determinants of corporate disclosures.

Norwal and Sharma(2016) in their work on the perception of society on CSR activities have rightly observed that, there has been positive change in the  perception of the society towards business. Saluja(2017) in his study on history of CSR in India, has advocated for a CSR policy that would function as a built-in, self-regulating mechanism whereby business would monitor and ensure its support to law, ethical standards and international norms. Prakash(2019)has observed that, the provisions in the Companies Act has developed a bond between the company and its employees.  He has advocated for strict adherence to the provision and reporting of CSR expenditures in local and national newspapers. Tamveda(2020) has made an attempt to study the correlation between responsibility and accountability as a foundation for nexus between CSR and corporate accountability. He has suggested that, social obligation and economic goal are akin to moral and legal responsibility of business and both are intrinsically linked to ach other.  

Koli and Mehta(2020) have rightly observed CSR as a comprehensive business strategy, rising mainly from performance consideration and stakeholders presence with shift of focus from pre-decided planned framework of CSR to activities related to fight against COVID. Rao(2021) in his study on new amendments to CSR Act has rightly observed that, COVID-19 activities during normal course of business are eligible CSR spending.

A. Research Gap

Many studies have been made in investigation of the CSR activities of many corporations at global, national and state level. Many of the studies are at international and state level. Few are undertaken at micro level identifying the local problems and the role of industries operating in these areas. Again, the studies made are mostly subjective and lack objectivities. Moreover, little work has been done to address the social cost of industrialization and the social implications of CSR programs have not been properly addressed elsewhere.  

The present paper is a sincere attempt to make a comparative analysis of CSR practices of public sector and private sector companies with special emphasis on industries of Kalinga Nagar steel hub of Odisha.

B. Objective of the Project

In this backdrop, the proposed project is based on the following broad objectives.

1. To analyse the CSR initiatives of major corporate houses of India.
2. To study the CSR Initiatives of Companies in Kalinga Nagar Industrial Area of Odisha.
3. To investigate the public and private sector divide in CSR initiatives.           

C. Hypothesis

The proposed project is based on the following hypothesis:

1. That, there exist public and private sector divide in CSR initiatives.
2. That, the economic packages given to the displaced people are not enough.

D. Methodology

1. Coverage: The proposed project is an attempt to study the CSR initiatives of industries in Orissa as a whole. For the purpose of field work for primary data, Kalinga Nagar industrial zone of Jajpur district of the state has been selected. At present, twelve large and medium steel plants have come up in this industrial estate that houses large steel plants like TATA Steel, JSL, VISA Steel and NINL among others. In this project CSR initiatives of Nilanchal Ispat Nigam Limited(NINL), the state owned integrate steel plant and TATA steel plant, the private mega steel plant are studied.
2. Data Collection: The proposed project is based on secondary data collected from different publications of company, Policy documents, Government records and websites.

III. KALINGANAGAR INDUSTRIAL HUB

Kalinga Nagar Industrial Estate is situated in the mineral rich Jajpur district of the state of Odisha. It is considered to be the Steel Capital of the Asia continent. Kalinga Nagar, which houses more than one dozen of large and medium scale mineral-based iron and steel plants, is integrally related to the vision of a resurgent Odisha. Kalinga Nagar Industrial Complex is the outcome of several initiatives of the Government of Odisha in early 1990s with the primary objective of promoting economic growth in general and accelerating the industrial growth in the state in particular. Some key facts about Kalinganagar Industrial Estate are as follow;

1. Number of villages in the area – 134
2. Total area of land to be acquired – about 10 - lakh hectares
3. Proposed area for town planning - about 68 sq.km
4. Area covered by industrial units – 89 sq.km
5. Area proposed for infrastructure development – 20 sq.km
6. Number of Steel Projects - 12

The present section of the project highlights the brief profile of the two sample industrial undertakings viz. NINL and TATA Steel operating in Kalinganagar Industrial Complex.

A. Nilanchal Ispat Nigam Limited(NINL)

This is the only public sector undertaking operating in Kalinganagar Industrial estate promoted jointly by MMTC, IPICOL (Odisha) and other Government agencies. It has set up a 1.1 million tone integrated iron and steel plant. Presently, in Phase-1, the main products are pig iron and LAM coke along with nude coke, coke breeze, crude tar, ammonium sulphate and granulated slag. It has its own captive power plant meeting its internal power requirements. Also, it is exporting substantial quality of power. It has its captive iron ore mines. The envisaged products for the future (Phase-II) are billets, bars, wire rods of different grades.

B. TATA Steel, Duburi: At Nutshell

Established in Jamshedpur in 1907, Tata Steel, a Company that took shape from the vision of Jamsetji N. Tata, is today a global business enterprise having products and services in over 150 countries. Being the world’s second-most geographically diversified steel producer, we operate in 26 countries, have commercial presence in over 50 countries and have employees spread across five continents.Tata Steel’s Greenfield plant at Kalinganagar in Odisha (the largest in the country) commenced commercial production from May 2016 with a capacity of 3 MnTPA in its first phase. The plant produces world-class flat, lighter, high-tensile strength steel and has augmented our Indian crude steel production to around 13 MnTPA. It has helped the organisation expand its portfolio to high-grade flat products to cater to a range of sectors including ship-building, defence equipment, energy and power, infrastructure building, aviation and lifting and excavation. Seven new product licences and nine higher grades in existing product licence have also been granted by the Bureau of Indian Standard for products manufactured at our Kalinganagar plant.

C. CSR Initiatives of NINL

NINL, the only public sector unit operating in the Kalinganagar industrial zone has been discharging its social responsiveness since its inception. NINL, being a socially responsible corporate house is fully committed towards the wellbeing of society at large, with people at heart as its cardinal principle philosophy work closely with Government. Community and other related agencies for prosperity of all for achieving inclusive growth and sustainable development. NINL defines a state of core values for itself, commitment compassion and trust to guide all its CSR initiatives.The CSR Policy of the company aims at improving quality of life of the communities by addressing the social, economic and environmental concerns of society, the communities in its operational areas. CSR has been the corner stone of success right from its inception. Your company has defined a set of core values for itself: CARE, COMPASSION, COMMITMENT & TRUST, to guide all its CSR initiatives which are deeply embedded in our vision statement:

D. “To be a respectable global leader in Iron and Steel industry with an emphasis on prosperity of people and protection of environment.”

The company is committed to conduct its business in a socially responsible, ethical and environmental friendly manner and to continuously work for inclusive growth of society and environment sustainability.

The core areas of CSR activities of NINL include education, health care and sanitation, sports and cultural activities, plantation, social development among others. NINL is committed to comply the section 135(5) of Companies Act, 2013. Despite incurring loose for last few years and no need for mandatory compliance of the provision of the Act, there is CSR spending by the company. Table-1 shows the CSR spending by NINL.

Table- 3: CSR Spending by NINL.

Source: Annual report, NINL, Various Issues.

E. CSR Initiatives of TATA Steel

Since inception, Tata Group has realize the significance its social responsiveness and adopted many CSR activities. In pursuant to the Section 135 of the Companies Act 2013, the Board of Directors has adopted the CSR Policy on September 17, 2014 and the focus areas of its CSR activities include Education, health, livelihood, Rural and Urban Infrastructure. Besides, it has made its CSR activities presence in sports, disaster management, relief environment and ethnicity. All these aim at improving quality of life of the communities. TATA group has a CSR committee of the Board consisting of MR. Ishaat Hussain as chairman and Mr.O.P.Bhaat, Mr. D.K.Malohotra, Mr. Koushik Chatarjee and Mr. T.V.Narendran as members.  The company has constitutes a 12 members CSR Advisory Board to work at apex level to monitor the CSR activities. Besides TATA has constitutes the following institutional set ups to look after CSR activities.

1. Tata Steel Rural Development Society(TSRDS)- set up to undertake, promote, sponsor, assist or aid projects/ programmes/activities for all round growth of rural economy. 
2. Tribal Cultural Society(TCS)- To promote and undertake cultural activities and education of tribes.
3. Tata Steel Skill Development Society(TSSDS)- to provide facilities for technical and other skill enhancement training within nation.
4. Tata Steel Family Initiatives Foundations(TSFIF)- to undertake activities on reproductive health, prevention of drug and alcohol addiction and empowerment of women through literacy and income generation.

The TATA Group has made adequate provision of funds towards CSR activities keeping in view the mandatory requirement of the Companies Act. Table -2 shows the CSR spending of TATA Group.

Table-4: CSR Spending by TATA Group.     (Rs. in Crore)

Source: CSR Annual Reports, TATA STEEL, Various Issues.

Tata Steel, Kalinga Nagar is sensitive to the needs of the people here and offers Resettlement & Rehabilitation programmes that take care of the expectations and aspirations of the impacted families in this area. The commitment to consistently strive and improve the quality of life of relocated families has led to the creation of the 'Tata Steel Parivar programme that aims to go beyond the provisions of the Kalinga nagar R&R Policy, giving new life and new hope to its members. Among major CSR initiatives of the companies, few are as follow.

1. Education

a. Thousand School Project- to Make Right to Education a reality in six blocks of Odisha in Jajpur, Keonjhar, and Sundargarh district. With the help of Delhi based NGO ASPIRE, the Thousand schools project covers the key areas including the institutional strengthening, improving teachers capabilities, making available quality teaching-learning materials, setting school libraries and lavatories, academic monitoring and smooth running of school management committees.  With this project 22000 students in six districts have been positively impacted. 400 habitants are child labour free. 3646 children got an entry to middle schools from primary level. 6375 dropout children are successfully backed to schools.  

b. Setting up and running mid-day meal kitchens, training of teachers, adult education, scholarship and financial assistance to schools and teachers and building science laboratories among others.

c. 30 model schools in 30 blocks of Odisha are built in the state with TATA steel funding.

d. Jyoti Fellowship to meritorious students.

e. Financial assistance for professional education to meritorious SC/ST students.

2. Health

a. TATA Medica- A multi specialty corporate hospital has been set up in the heart of Kalinganagar in collaboration to provide quality and affordable health services to the people of the locality and the employees of the TATA plant. 

b. Tata Project, Kalinganagar has set up and running health clinics, mobile health vans and ambulances to provide primary health services at the door of the tribal people of this locality.

c. Health camps are organized in the rural hats, melas and fesive occasions for the benefits of the people.

d. Hundreds of people have been benefited from the Very popular health projects of TATA.

• MANSI- Maternal & Newborn Survival Initiatives,
• MMU- Mobile Medical Units.
• MESU- Mobile Eye Surgical Unit.

3. Skill Development and Livelihoods: TATA steel is working hard in developing employment skill of the youth by setting up specialized vocational institutes, IITs, and conducting short term targets programs in collaboration with the education al institute. Capacity building for farmers, Supporting farmers with quality inputs, information, training, market linkage, creating, training and supporting entrepreneurs. Bharatiya Yuva Shakti Trust(BYST), a Delhi based NGO in working for entrepreneurship development.

4. Rural Development: Building rural infrastructure including rorad, bridges, irrigation, water supply, sanitation are few key areas where the TATA steel is working.

5. Sports: Organizing rural sports, sponsoring tournaments, supporting sportsmen, rural sports and developing sports infrastructure are among the TATA steel’s initiatives.

6. Other Key Areas: Besides above, the other CSR initiatives of TATA Steel, Kalinganagar include ethnic development, environment protection, forestation, disaster management, technological support etc.

IV. OBSERVATIONS

From the following observations are made after analysis of the CSR activities of companies under study.

1. Private sector undertakings are more responsive in their activities than their private sector counterparts.
2. In the present study, the state owned NINL has been suffering losses for the last many years and the mandatory requirement of Section 135 of the Companies Act 2013 is not applicable. However, the company has been discharging its CSR activities in the peripheral areas.
3. The TATA steel in general and Tata Steel, Kalinganagar project has been performing much better. When it comes to CSR activities, the company has been constantly spending more on CSR activities than the minimum requirement of 2 per cent of its average profits.
4. The private sector companies are more focused on CSR and their activities have bigger impacts on socio-economic sector. Tata steel Kalinganagar project has been working on skill development in many ways and making the youth workable and skilled, This is helping the local youth in getting better opportunities in industrial sector and are engaged in other services sector jobs. Moreover, the NGOs under the sponsorship of TATA steel are working on women empowerment, social sector development including health and education sector.

Conclusion

To conclude, CSR does not mean philanthropy. It is a healthy and effective trade practice and good business plan. CSR is a Process that makes the business people aware of the impact of their works in the internal and external communities, environmental and outside world. CSR is a useful tool helping the Government to enforce labour, industrial and environmental laws. However, the CSR initiatives are at their infancy. The mandatory provision in the Companies act has brought a big transformation in the CSR practices of Corporate India and companies have adopted healthy and transparent CSR practices and CSR has been assumed as their core business strategy. It has established in the present study that, private sector industries are more ahead than their private counterparts in CSR practices. Despite this many companies are not sensitive to their corporate responsiveness and out of the mandatory provisioning of Companies Act on the ground of past losses and other reasons. Much to be done by the corporate India, the industries bodies, the NGOs and civil societies to make CSR practices more comprehensive and inclusive.

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Copyright © 2022 Sritam Das, Dr Sudhansu Kumar Das. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.