IOSR Journal of Business and Management (IOSR-JBM)

e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume 13, Issue 4 (Sep. - Oct. 2013), PP 01-08
www.iosrjournals.org

Role of Corporate Social Responsibility in Organization

Ms Yogita Sharma
(MBA Department, ICL Group of Colleges , Kurukshetra University, India)

Abstract: Corporate social responsibility is emerging as a new field in the management research. It
encompasses not only what companies do with their profits, but also how they make them. It is not just for large
scale companies but also used by small scale and non-profit organizations. In India many firms have taken the
initiatives of CSR practices which have met with different needs of the society as a whole. Data has been
collected from number of articles, books, periodicals and websites.The present study has been an attempt to
generate awareness and to understand meaning, significance, dimensional aspect of CSR and how to manage it.
An extensive literature review is done on CSR. At the end some forces at work, some issues related to CSR in
India and some recommendations are given.
Keywords: Meaning of CSR, Significance, Social aspect, Economic aspect, Environmental aspect, Managing
CSR, Forces at work.

I. Introduction
Corporate social responsibility (CSR) is a prominent 21st century business ideology that heightens
expectations of companies regarding social and environmental standards. The results of CSR compliance are
generally viewed as a good thing by most companies. The main question arise before studied about CSR is Why
do businesses exist? The answer may be to earn profit. But if we go deeper and try to get real reasons, we come
to the conclusion that in a company a groupof people get together so that they are able to accomplish something
collectively that theycould not get separately and they contribute to the society. Challenges lie in allocating time
and resources necessary to develop a CSR approach that meets governmental and social standards and achieves
compliance with informal CSR guidelines related to social and environmental responsibility. One of the biggest
features addressed by CSR is its intent to cause companies to recognize responsibilities to stakeholders outside
of shareholders. This includes customers, communities, employees and suppliers. While proponents of CSR
point out the long-term benefits of taking care of these core relationships, shareholders are often deterred at the
notion that companies will invest in anything that does not create immediately obvious financial gain. With
CSR, detecting measurable bottom line benefits is a challenge as social and environmental programs are hard to
account for with regard to financial gain.
The evolution of corporate social responsibility in India refers to changes over time in India of the
cultural norms of corporations' engagement of corporate social responsibility (CSR), with CSR referring to way
that businesses are managed to bring about an overall positive impact onthe communities, cultures, societies and
environments in which they operate. The fundamentals of CSR rest on the fact that not only public policy but
even corporates should be responsible enough to address social issues. Thus companies should deal with the
challenges and issues looked after to a certain extent by the states.
Among other countries India has one of the richest traditions of CSR. Much has been done in recent
years to make Indian Entrepreneurs aware of social responsibility as an important segment of their business
activity but CSR in India has yet to receive widespread recognition. If this goal has to be realized then the CSR
approach of corporate has to be in line with their attitudes towards mainstream business- companies setting clear
objectives, undertaking potential investments, measuring and reporting performance publicly.

II. Literature Review

Blowfield, M. (2005) found a critical approach to CSR not only requires us to ask how CSR affects company
behavior in developing countries, but also to ask if, and how, business is affecting the meaning of development
itself. The author argues in this article that business is indeed affecting development, and one of the ways this
happens is by allowing business thinking to dominate the way we view the world and to become the norm
against which everything else is tested for true and false value.

Chaudhary and Wang (2007) found that the number of companies with disclosures on internet isnoticeably
low in India in top 100 Information Technology companies. Though the study did notattest the lack of CSR
activities but it certainly attested lack of proactive CSR communication, simplyput the companies carried out
CSR activities but did not disclose them properly.

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Hossain and Reaz (2007) investigated the extent of voluntary disclosures by 38 listed bankingcompanies in
India. The empirical research concluded that the size and assets were the significantfactors influencing
disclosure whereas age, diversification, board composition and multiple exchangelisting and complexity of
business are not significant variables influencing social reporting practicesof Indian banking companies.

Murthy (2008) examined the corporate social disclosure practices of the top 16 software firms inIndia. The
2003–2004 annual reports were analyzed using content analysis and it was found that thehuman resources was
the most frequently reported followed by community development activitiesand the environmental activities was
the least reported. Most of the information was qualitative andwas disclosed in the „other‟ sections of the annual
report. Some firms had separate sections for eachcategory while many others disclosed their social practices in
the introductory pages of the annualreport. The researcher suggested that shortage of skilled labor in the
software sector might have leadto social disclosure (CSD) practices in the human resources. Firms seemed to
have engaged incommunity development activities without expecting changes to their economic performance
and theCSD of community activities seemed to be shaped by the expectations of the society.

Jatana and Crowther (2008) edited book named “Corporate social responsibility – theory and practicewith
case studies” has shed light on myths of Corporate social responsibility, value addition,
Globalization perspectives on corporategovernance whistle blowing policies as corporate socialresponsibility
and other contemporary issues in corporate social responsibility. In addition, it dealtwith various case studies
related to various industrial sectors insurance, private banking, SMEs,Information Technology, power
generation sectors and companies like Abuja cements, Coca- Cola.In all these articles details of current projects
pursed by companies has given but the CSRD has notbeen measured as such.

Plankenet al (2010) investigated CSR platforms and the communication surrounding those platformsin India
and established that the CSR platforms are typically used, together with stakeholder attitudesto both the form
and content of those platforms. The authors presented the fact that the selected Indiancorporations pursued a
primarily philanthropic platform with a focus on community developmentprojects, as predicted by previous
studies. It also indicated, however, that Indian consumers may notvalue philanthropic CSR as highly as other
CSR initiatives.

III. Methodology
The prepared paper is a descriptive study in nature. The secondary data and informationhave been
analyzed for preparing the paper extensively. The secondary information havebeen collected from different
scholars‟ and researchers‟ published books, articlespublished in different journals, periodicals, conference paper,
working paper and websites.

Dimensions of CSR

The three dimensional aspect of corporate social responsibility (CSR) includes :-

 Economic aspects.
 Social aspects.
 Environmental aspects.

1. Economic aspects of CSR

The economic aspects of CSR consist of understanding the economic impacts of thecompany‟s
operations. The economic aspects of CSR is often mistakenly considered to be synonymous withfinancial issues,
which is why it has been assumed easier to implement than the other twopillars of the temple. However, the
economic responsibility is not simply a matter ofcompanies being financially accountable, recording
employment figures and debts intheir latest corporate responsibility report. The economic dimension of the

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sustainabilityagenda should rather consider the direct and indirect economic impacts that theorganization‟s
operations have on the surrounding community and on the company‟sstakeholders. That is what makes up
corporate economic responsibility.

a) Effect on Stakeholders
The economic performance of a company has direct and indirect impacts on all of itsstakeholders –
including its employees, local governments, non-profit organizations,customers, suppliers, and the communities
in which the companies operates. A good economic performance makes it possible to develop operations for the
long term and to invest in development and the well-being of employees. The employees of the company get
good salaries, from which they purchase goods and services as well as pay taxes. These activities fuel the local
service industry, government programs and the community activities. This multiplier effect becomes all the
more important if thecompany is one of the largest employers in the communities.

b) Through taxes
Companies are major contributors to the well-being of the area surrounding theiroperations, for
example through the local tax base. Therefore, the question arises: is itresponsible for a business to see corporate
taxes purely as to cost be avoided, rather thanpart of their social contract with society? Taxes have a significant
impact on the creationand distribution of wealth: tax avoidance, though perfectly legal, deprives the
communityin the area of the company‟s operation of well-being.

c) Maintaining Trust
A company‟s license to operate depends upon the trust and support of the localcommunities where it
operates. The shift in power from the public the private sectoremphasizes the importance of this trust – and the
obligations and responsibilities thatcome with it. Some company activities are potentially very destructive to the
trust earnedfrom the community or otherwise cannot be regarded as economically responsible. Theseshould be
avoided or at least carefully considered. Example of such harmful companybehavior include: bribery and
corruption, tax avoidance: and concentration of rewardsand incentives of the company‟s performance to few
individuals only instead of fairerdistribution among the personnel. The company should also stop to consider
theeconomic effects of changes in locations and/or operations to the community.

2. Social Aspects of CSR

Social responsibility is the newest of the three dimensions of corporate socialresponsibility and it is
getting more attention than it has previously had. Manyorganizations are becoming increasingly active in
addressing social concerns socialresponsibility means being accountable for the social effects the company has
on people -even indirectly. This includes the people within the company, in the supply chain of thecompany, in
the community the company is in and as customers of the company whichmeans the whole lot of stakeholder. It
refers to the management‟s obligation to makechoices and take actions that will contribute to the well fare and
interests of society aswell as those of the organization. The following aspects have been found to be key
thesocial aspects of CSR for an organization.

a) Responsibility of CSR towards Customers

The idea of treating customers with respect and attention is not new to business: oftenbeing responsible
to customers has a direct positive effect on the company‟s profits.There are, however, broader social
responsibilities including providing good value formoney. These responsibilities may include such issues as the
safety and durability ofproducts or services; standard or after sales service; prompt and courteous attention
toqueries and complaints; adequate supply of products or services; fair standards ofadvertising and trading; and
full and unambiguous information to potential customers.

b) Responsibilityof CSR towards Employees

Businesses are major contributors to the employment generation of the community.However, social
responsibility to employees extends beyond terms and conditions of theformal contract of employment.
Companies need to come up with wider expectations thattoday‟s employees have for the quality of their
working life. Such expectations includetaking care of the personnel‟s welfare and safety at work and upholding
their skills andmotivation for the work. Beyond these expectations, a socially responsible companysecures a just
treatment and equal opportunities for all its employees, regardless ofgender, age, race, or religion.

c) Responsibility of CSR towards the Community

Companies depend on the health, stability, and prosperity of the communities in whichthey operate.
Often majority of the company‟s employees and customers come from thesurroundings area – especially so for

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SME‟s. The reputation of a company at it s location,its image as an employer and producer, but also as an actor
in the local scene, certainlyinfluences its competitiveness. Many companies become involved in community
causes,for example by providing additional vocational training places, recruiting sociallyexcluded people,
sponsoring local sports and cultural events, and through partnershipswith communities or donations to charitable
activities.

3. Environmental aspects of CSR

Environmental concern and sustainable development is a key pillar of the corporate
socialresponsibility. Environmental and ecological issues have been an important topic ofdiscussion for the past
thirty years in the business world – the longest time of the threedimensions corporate social responsibility. The
knowledge and issues within thedimensions have progressed across a landscape of changing business
realities.Environmental aspects put in place in the 1970s with the first real understanding of theenvironmental
impacts of business.

a) Environmental Impact
Corporate activity may have many types of effect s on the environment. Usuallyenvironmental impact
refers to the negative effects occurring in the surrounding naturalenvironmental due to business operations. Such
impacts may include: overuse of natural,non-renewable resources of energy, pollution wastage, degeneration of
biodiversity,climate change, deforestation etc. Since many business – related environmental problemtranscend
national boundaries, most companies s are thus actors in global environment.

b) Measuring Environmental Impact

Environmental impacts can be measured in severalways through environmentally extended input-
output tables, material input per serviceunit (MIPS) calculations, ecological footprint and life cycle assessment,
to name a few.Ecological footprint measures the amount of nature‟s resources consumed in a givenyear, and
compares it to the resources available in the world. Life cycle assessment (LCAor eco-balance) is used to assess
the environmental performance of a product from rawmaterials in the beginning of the production process all the
way to disposal at the end ofuse. The MIPS value is calculated by dividing the amount of material the product
orservice causes to movee.g. the amount of earth moved in mining , not just the metalused – during its entire life
– span by the amount of benefits and value its brings.

c) Environmental Management
To truly commit to its environmental responsibilities acompany should change its traditional modes
operation towards a more environmentallyoriented one. The environmentally more responsible perspective
could include suchissues as an emphasis on increased resource productivity, cleaner production and
activedialogue with the company‟s stakeholders. Many businesses have found that establishingan environmental
management system is the best basis for good environmentalperformance. Quality, health and safety issues can
also be integrated into the samemanagement system.

d) Environmental Responsibility
Several individual companies have found that improving environmental performancemay also have
beneficial effects on the company itself. Using less material andstreamlining processes to create less waste may
lower the costs of operation significantly.Moreover, the close review of operations, which is needed to improve
the environmentalperformance, may reveal other improvement points, such as risk and material loss.
Aresponsible public image may also attract more customers. State governments can fulfill their role in helping
business to identify marketopportunities and undertake win-win investments, the action program also set out
anumber of other measures aimed at business: establishment of a compliance assistanceprogram to help business
understand the environmental requirements of the EuropeanCommunity; development of national, but
harmonized, company environmentalperformance reward schemes that identify and reward good performers and
encouragevoluntary commitments and agreements.

Significance of CSR: -
CSR plays very significant role in smooth functioning of organizations. It includes:-

a) Social Responsibility and Customer Relationships

One of the foundational elements of CSR is that it causes companies to reason beyond basic ethics to
consider the benefits of active involvement in communities. In his article "The 7 Principles of Business
Integrity," business strategist Robert Moment argues that 21st-century companies must prove themselves to

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customers to build long-term, trusting relationships. They must also get involved in the community to give back.
This community connection endears your company to the local markets in which you operate.

b) Motivated Employees
Employees are a company's most valued asset. This is the premise of a company's obligation to this key
stakeholder group with regard to CSR compliance. This means treating employees with respect and offering fair
working conditions. It also means establishing fair hiring practices and promoting a non-discriminatory
workplace. This improves morale within the workplace and encourages teamwork.
c) Profitability and Value
A CSR policy improves company profitability and value. The introduction of energy efficiencies and
waste recycling cuts operational costs and benefits the environment. CSR also increases company accountability
and its transparency with investment analysts and the media, shareholders and local communities. This in turn
enhances its reputation among investors such as mutual funds that integrate CSR into their stock selection. The
result is a virtuous circle where the company's stock value increases and its access to investment capital is eased.
d) Showing a True Commitment
The most successful corporate social responsibility programs integrate these two types of CSR
together to show a true commitment to a cause. For example, a company that uses sustainable materials in their
products, donates financial resources to environmental causes, and allows employees to take paid time off for
volunteering at environmental charities would be showing a true commitment to the environment that goes
beyond any single CSR initiative.
e)Social Media Visibility
One of the reasons that corporations should have visible CSR campaigns is due to the importance and
prevalence of social media. Corporations that want to protect their brand understand that social media is an
integral part of public perception. When a corporation exercises social responsibility in the form of fundraising
or setting up employee giving programs, using social media to promote these actions helps to create a positive
branding environment and it is a great way to engage with your audience on a deeper level that goes beyond
your products or services.
f) Public Relations Benefits
Public relations are a potent tool for shaping consumer perception and building a company‟s image.
Corporations that actively promote their social responsibility activities often take steps to publicize these efforts
through the media. Getting the word out about corporate donations, employee volunteer programs, or other CSR
initiatives is a powerful branding tool that can build publicity for you in both online and print media.
g) Government Relations
Corporations that place an emphasis on corporate social responsibility typically have an easier
experience when dealing with politicians and government regulators. In contrast, businesses that present a
reckless disregard for social responsibility tend to find themselves fending off various inquiries and probes,
often brought on at the insistence of public service organizations. The more positive the public perception is that
a corporation takes social responsibility seriously; the less likely it is that activist groups will launch public
campaigns and demand government inquiries against it.

h) Building a Positive Workplace Environment

Finally, one of the greatest benefits of promoting social responsibility in the workplace is the positive
environment you build for your employees. When employees and management feel they are working for a
company that has a true conscience, they will likely be more enthusiastic and engaged in their jobs. This can
build a sense of community and teamwork which brings everyone together and leads to happier, more
productive employees.

IV. Managing For Social Responsibility

For managing social responsibility many steps are taken by the different companies for doing
significant improvements in theirenvironmental and social management practices.

1. Corporate Governance
In general, governanceis about how power, privilege, and wealth are distributed and howand by whom
they are exercised. In a corporate sense,governance involves defining a vision and the overall direction ofthe
firm, setting standards, overseeing the allocation of financialand human resources, and balancing the interests of
stakeholdersor constituencies. It is increasingly recognized that governancemust also be concerned with the
sustainability of the enterpriseand the values that guide decision making and the articulation andcommunication

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of the core ideology of the firm. It is concernedwith the relationships between shareholders, management,
andthe Board of Directors and increasingly with other keystakeholders or constituencies.

2. Organizational Alignment
Leading edge companies, those that have prospered andsurvived over time, have shown more than a
clear sense ofpurpose and core values. They have also translated them intoaction and ensured that they are
reflected consistently throughoutthe organization in everything the company does. They achievethis alignment
through:
• Their goals, strategies, tactics, and systems,
• The way they organize (structures, building, office layouts),
• Their human resource policies and practices, and
• Their day-to-day decisions.

3. Audits and Accounting Practices

During the past ten years, a number of business networks andcompanies have engaged in
environmental and social accounting.
Several NGOs and multi-sector partnerships such asAccountAbility and the Global Reporting Initiative
havepioneered the development of standards, terminology, andaccreditation procedures for social and ethical
accounting andauditing. These innovative approaches arebased on relatively sophisticated efforts to determine
what isconsidered to be important for each of the stakeholders and thento define specific objectives and action
programmes for priorityareas of performance improvement. The annual social reportsevaluate performance
against these plans just as the annualfinancial reports show financial results compared to prior yearsand
sometimes objectives.

4. Educating for Social Responsibility

There is reason for some optimism about the increasing recognition of the need to build business ethics,
environment, andsocial responsibility into educational programmers for businessstudents and managers. Ethics
and entrepreneurship are on theexecutive education agenda.

5. Forces at Work
Most business leaders would agree that they are managing intimes of turbulence and accelerating change.
They would alsofind a consensus about most of the trends and forces which arechallenging their traditional
views of competitiveness and of thesuccess factors for survival and profitability. These forcesinclude the
following:

I. Globalizationof markets, consumer preferences, supply chainsand financial flows. Some business
leaders considerglobalization to be a revolution, not simply a trend, since it ishaving momentous effects
on the economies of all countries andon corporations in most sectors.
II. Increasing intensity of competition. Peter Veil used theexpression „managing in white water‟ to express
the challenge ofmeeting the turbulence and instability which global competitionhas created. It is unlikely
we will ever return to the comfortable1970‟s.
III. Rapid technological changesare transforming markets,alleviating burdensome tasks, enabling greater
customization ofproduction, and contributing to high labour displacement.
IV. Modern information technology makes it possible to decentralizedecision-making without losing control
and to introduce moreflexible and less hierarchical structures.
V. A shift from an industrial economy to a knowledge andinformation based economy. Human capital is
replacing financialcapital as the most important strategic resource. Traditionalconcepts of work, of jobs,
and of motivation are beingchallenged.
VI. Demographic changesnot only threaten the sustainability ofour planet but create a mismatch between
jobs and suitablytrainedworkers, and between present educational systems and theneeds of a knowledge
and information-based economy.
VII. Environmental challengescaused by pollution and resourcedepletion test the sustainability of our planet
earth. Businessleaders are called upon to play an important role in meeting thesechallenges.
VIII. Changing value systemsare finding expression in different lifestyles and expectations on the part of
employees, customers, andcommunities as a whole. As the world business environment changes, so do
therequirements for success andcompetitiveness. Because of theabove forces at work, building deeper

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and more strategicrelationships with customers, suppliers, employees, communitiesand other

stakeholders (the corporate eco-system) can becomecentral to competitiveness and even survival.
IX. Building theserelationships can form the foundation for a new, progressiveand people-centered
corporate strategy which attacks thesources - not the symptoms of challenges facing businesstoday.

Current State of CSR in India

CSR is not a new concept in India. Ever since their inception, corporate like the Tata Group, the Aditya
Birla Group, and Indian Oil Corporation, to name a few have been involved in serving the community. Through
donations and charity events, many other organizations have been doing their part for the society. The basic
objective of CSR in these days is to maximize the company's overall impact on the society and stakeholders.
CSR policies, practices and programs are being comprehensively integrated by an increasing number of
companies throughout their business operations and processes. A growing number of corporate feel that CSR is
not just another form of indirect expense but is important for protecting the goodwill and reputation, defending
attacks and increasing business competitiveness.
Companies have specialized CSR teams that formulate policies, strategies and goals for their CSR
programs and set aside budgets to fund them. These programs are often determined by social philosophy which
have clear objectives and are well defined and are aligned with the mainstream business. The programs are put
into practice by the employees who are crucial to this process. CSR programs ranges from community
development to development in education, environment and healthcare etc.
For example, a more comprehensive method of development is adopted by some corporations such as
Bharat Petroleum Corporation Limited, Maruti Suzuki India Limitedand Hindustan Unilever Limited. Provision
of improved medical and sanitation facilities, building schools and houses, and empowering the villagers and in
process making them more self-reliant by providing vocational training and a knowledge of business operations
are the facilities that these corporations focus on. Many of the companies are helping other peoples by providing
them good standard of living.
On the other hand, the CSR programs of corporations like GlaxoSmithKline Pharmaceuticals‟ focus on
the health aspect of the community. They set up health camps in tribal villages which offer medical check-ups
and treatment and undertake health awareness programs. Some of the non-profit organizations which carry out
health and education programs in backward areas are to a certain extent funded by such corporations.
Also Corporate increasingly join hands with Non-governmental organizations (NGOs) and use their expertise in
devising programs which address wider social problems.
For example, a lot of work is being undertaken to rebuild the lives of the tsunami affected victims. This
is exclusively undertaken by SAP India in partnership with Hope Foundation, an NGO that focuses mainly on
bringing about improvement in the lives of the poor and needy . The SAP Labs Center of HOPE in Bangalore
was started by this venture which looks after the food, clothing, shelter and medical care of street children.
CSR has gone through many phases in India. The ability to make a significant difference in the society and
improve the overall quality of life has clearly been proven by the corporate. Not one but all corporate should try
and bring about a change in the current social situation in India in order to have an effective and lasting solution
to the social woes. Partnerships between companies, NGOs and the government should be facilitated so that a
combination of their skills such as expertise, strategic thinking, manpower and money to initiate extensive social
change will put the socio-economic development of India on a fast track.

V. Conclusion
The evolution of corporate social responsibility in India refers to changes over time in India of the
cultural norms of corporations engagement of corporate social responsibility (CSR), with CSR referring to way
that businesses are managed to bring about an overall positive impact on the communities, cultures, societies
and environments in which they operate. The fundamentals of CSR rest on the fact that not only public policy
but even corporate should be responsible enough to address social issues. There are three dimensional aspect of
corporate social responsibility (CSR) includes Economic aspects, Social aspects, and Environmental aspects.
How social responsibility is significant for organizations like by motivating employees, profitability, increasing
value etc. For managing social responsibility many steps are taken by the different companies for doing
significant improvements in their environmental and social management practices. Different forces at work
which help in managing CSR which includes globalization, technological, environmental changes etc. At the
endcurrent State of CSR in India. Different Indian companies used CSR. Companies have specialized CSR
teams that formulate policies, strategies and goals for their CSR programs and set aside budgets to fund them.
These programs are often determined by social philosophy which have clear objectives and are well defined and
are aligned with the mainstream business. The programs are put into practice by the employees who are crucial
to this process. CSR programs ranges from community development to development in education, environment

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and healthcare etc. CSR contributes a lot to the organization. Every organization should adopt it make their
business more efficient and profitable.

References
[1] Blowfield, M. (2005). Corporate social responsibility: Reinventing the meaning of development. International Affairs, 81, 515–524.
[2] Chaudhri, V., & Wang, J. (2007). Communicating corporate social responsibility on the Internet: A case study of the top 100 IT
companies in India. Management Communication Quarterly, 21, 232-247.
[3] Mohammed Hossain and MasrurReaz, “Corporate Social Responsibility and Environmental Management”, Volume 14, Issue 5,
pages 274–288, December 2007
[4] Murthy, V. and Abeysekera, I., Corporate social reporting practices of top Indian software firms,Australasian Accounting Business
and Finance Journal, 2(1), 2008.
[5] RenuJatana, David Crowther, (2007) "Corporate Social Responsibility and the Empowerment of Women: An Indian Perspective",
Social Responsibility Journal, Vol. 3 Iss: 4, pp.40 - 48

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