1

CORPORATE SOCIAL RESPONSIBILITY IN POST LIBERALIZED

INDIA: A SOCIAL SCENARIO
A Dissertation Submitted for partial fulfilment to award the
degree of
MASTERS OF ARTS IN PUBLIC ADMINISTRATION

Submitted By: Supervisor:

Aditya Pratap Verma Dr. N.L. Bharti
MPA SEMESTER IV Professor and
Student Id. 2310011495018 Head of Department

DEPARTMENT OF PUBLIC ADMINISTRATION

UNIVERSITY OF LUCKNOW
SESSION: 2023-2025
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CERTIFICATE
This is to certify that the dissertation entitled as “Corporate
social responsibility in post liberalized India: A Social Scenario”
submitted by Aditya Pratap Verma, Roll No. (2310011495018),
Student of M.A. Public administration (Sem IV) from Lucknow
University, embodies its original work according to its
declaration. This dissertation is a bona fide record of original
work carried out by him under my supervision and guidance. This
work has been completed as part of the academic requirement
for the partial fulfilment of the Master of arts (M.A.) degree.
The information and observation put up by the candidate has
been periodically checked and approved by the supervisor. He
fulfilled all the necessary conditions required for the submission
of this thesis.

Dr. Nand Lal Bharti

Head of Department, Professor
Department of Public Administration
University of Lucknow
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DECLARATION

I Aditya Pratap Verma, student of MA. Semester IV,

Department of Public Administration, University of Lucknow,
certify that the work embodied in this dissertation titled “CSR in
post Liberalised India: A Social Scenario, is my own bona fide
work carried out by me under the supervision of Dr. NL. Bharti
(Professor, Head of department) at University of Lucknow. The
matter embodied in this dissertation has not been submitted for
the award of any other degree.
I declare that I have faithfully acknowledged, given credit to the
author wherever their works have been cited in the text and the
body of the Dissertation.

ADITYA PRATAP VERMA

DATE:
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ACKNOWLEDGEMENT

I wish to express my deepest gratitude to everyone who has supported me

throughout the course of this dissertation on the topic Corporate Social
Responsibility in Post-Liberalised India: A Social Scenario.
First and foremost, I am profoundly grateful to Head of Public
administration Dept. and my academic advisor, Dr. NL. Bharti for his
invaluable guidance, insightful suggestions, and continuous
encouragement. His expertise and constructive feedback have played a
significant role in shaping the direction and depth of this work.
Special thanks go to the Employees of Tata Consultancy Services and
individuals who shared their valuable time, experiences, and insights
during interviews or questionnaire. Their perspectives have been
instrumental in enriching my understanding of corporate social
responsibility in the context of liberalization in India. I would like to
address my gratitude to Library of University of Lucknow for providing with
required books and journals to complete the dissertation.
I am deeply appreciative of my family and friends for their unwavering
support, understanding, and patience during this journey. Their belief in
me has been my greatest source of strength.
Finally, I hope this work will contribute in its own way to the study of
corporate social responsibility and its impact on society.

ADITYA PRATAP VERMA

UNIVERSITY OF LUCKNOW
April 25, 2025
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TABLE OF CONTENTS
S. no. Particulars Pg. No
1 Chapter 1. Introduction 7-11
1. Historical Background
2. Importance of Study
3. Brief overview of issue
2 Chapter 2. Review of Literature and 12-18
Research Methodology
1. Statement of Problem
2. Relevance of Study
3. Scope of Study Objective
4. Research Design
5. Geographical Area
6. Sampling Plan

3 Chapter 3. Concept and development of 19-34

CSR in India
1. Introduction
2. CSR and Sustainable Development Goals
3. Companies Act 2013
4 Chapter 4. Case Study of Various Corporates 35-43
involved in CSR activities
1. Infosys Ltd.
1. Health Care
2. Education
3. Sustainable Projects
2. Mahindra and Mahindra Ltd.
1. Project Nanhi Kali
2. Mahindra Pride School
3. Project Haryali
3. TATA Chemical Ltd.
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5 Chapter 5. Data analysis and Interpretation 35-43

6 Conclusion And Suggestions 44-46

7 Annexure 47-52
8 Abbreviations 53
9 Bibliography 54-55
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INTRODUCTION
In the wake of India's economic liberalization in 1991, the role of
Corporate Social Responsibility (CSR) has transformed significantly
within the Indian corporate landscape. This study delves into the
evolving dynamics of CSR in post-liberalized India and examines its
impact on society, reflecting on how businesses have engaged with
social, economic, and environmental challenges. The research seeks to
understand the societal expectations of corporate entities and how
these have shaped the contemporary CSR practices in India.

Historical Background
The historical evolution of Corporate Social Responsibility (CSR) in India
is a journey shaped by cultural, economic, and legislative factors. From
ancient practices rooted in religious and moral values to the integration
of CSR into modern corporate strategies, India's approach has
transformed significantly over the centuries. The progression highlights
a shift from informal philanthropy to a structured, mandatory
framework that aligns with global sustainability goals and addresses
pressing social issues.
Its evolution can be divided into various phases as follows:
1. Phase 1: Pre-Industrial Era (Early 19th Century)
2. Phase 2: Industrial Era (Late 19th Century)
3. Phase 3: Post Independence Era (1947-1970)
4. Phase 4: Liberalisation and Strategic CSR (1991-2009)
5. Phase 5: The New Era (2010-Present)
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 Phase 1: Pre-industrial Era (Ancient to Early 19th Century)

During this phase, the concept of CSR was deeply embedded in
India’s cultural and religious traditions rather than formal business
practices. Philanthropy was driven by moral values, religion, and
communal welfare.
 Phase 2: Industrial Era (Late 19th Century to 1947)
With the advent of industrialization during British rule, India's CSR
practices began to take a more business-oriented turn, shaped by the
socio-economic and political conditions of the time. Emergence of
cooperative efforts for social welfare are visible.
 Phase 3: Post-Independence and State-led Industrialization (1947–
1990)
After India gained independence, CSR gained new dimensions under
state-led economic development and socialism-driven policies. Public
sectors in CSR and social obligation to CSR resulted in more efforts for
corporate industries Like TATA and BIRLA to expand their focus in
community welfare through building hospitals, schools and housing
for workers.
 Phase 4: Liberalization and Strategic CSR (1991–2009)
Economic liberalization in 1991 marked a turning point for Indian
businesses, encouraging them to redefine their relationship with
society. The rapid globalisation and competition exposed Indian
corporates to align with international framework like UN Global
Compact. This resulted in shift of philanthropic ideas to integrated
environmental sustainability and community development into their
operations.
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 Phase 5: The New Era and Mandatory CSR (2010–Present)

In this phase, CSR in India transitioned to a legally mandated
framework, emphasizing accountability, transparency, and structured
execution. The Companies Act 2013 acts as a landmark in addressing
necessary issues related to CSR. The shift of CSR in modern era has
brought their role in in addressing issues like Climate change, gender
equality, skill development and sanitation. The increased success of
CSR in social welfare has left competitive scrutiny among various CSR
opening new dimensions to their role.

Reference:
1. CSR in India: Historical Background • MBA Notes by [Link]
2. [Link]
corporate-social-responsibility-in-india-from-historical-roots-to-
modern-implications.
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Importance of study

The study of Corporate Social Responsibility (CSR) in post-

liberalized India is important because it reflects how businesses
have changed their role in society since the economic reforms of
1991. Liberalization opened Indian companies to global
competition and ideas, pushing them to think beyond profits and
actively contribute to social causes. This research helps us
understand how CSR efforts have evolved, especially in areas like
education, health, women’s empowerment, and environmental
protection. It also looks at how new laws, like the Companies Act,
2013, have shaped corporate behaviour and social engagement.
By studying CSR in this context, we get a clearer picture of how
businesses and society interact today, and how companies can
build stronger, more meaningful connections with the
communities they serve.
By studying CSR in this context, we get a clearer picture of how
businesses and society interact today, and how companies can
build stronger, more meaningful connections with communities
they serve.
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Brief Overview of issue

The liberalization of India's economy in 1991 marked a significant shift
from a controlled to a market-driven model. With the influx of private
enterprises and foreign investment, businesses began to play a greater
role not just economically but also socially. Corporate Social
Responsibility (CSR), once seen as philanthropic charity, evolved into a
strategic and integral aspect of business operations.
In the post-liberalization era, rising socio-economic disparities,
environmental degradation, and public scrutiny pressured corporations
to go beyond profit-making and contribute meaningfully to societal
development. The 2013 Companies Act further institutionalized CSR by
mandating eligible companies to spend a minimum of 2% of their net
profits on CSR activities, reflecting a formal recognition of businesses’
social obligations.
However, despite regulatory frameworks, challenges persist. Issues such
as tokenism, uneven development focus, lack of genuine community
engagement, and the dominance of urban-centric CSR initiatives
highlight the complexities of CSR practices in India. Moreover, CSR has
often been critiqued for being more about image management than
authentic societal transformation.
In this context, studying CSR in post-liberalized India offers valuable
insights into how businesses negotiate their dual roles of economic
growth and social responsibility amid a changing socio-political
landscape.
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REVIEW OF LITERATURE AND RESEARCH

METHODOLOGY

[Link] paper ‘Corporate Social Responsibility for Charity or for Service

Business’ (2008) by Bo Enquist, Bo Edvardsson & Smauel Petros
Sebathu is the first article in the service literature which combines CSR
and the service logic. The paper shows real business cases where CSR is
an important part of value creation and value-in-use, from a
stakeholder perspective. It illustrates a comparative study of four
service firms, with particular emphasis on their different CSR activities
and how these affect the mission of each company.
2. ‘Corporate Social Responsibility: A Philosophical Approach from an
Ancient Indian Perspective’ (2008) by Dr. Balakrishnan Muniapan &
Mohan Dass Mohan. In this paper, an attempt has been made to explore
the philosophy of CSR from an ancient Indian perspective. This paper is
based on qualitative research methodology, revealing some ancient
lessons on CSR which can provide guidance to corporate leaders today.
3. The paper ‘Corporate Social Responsibility as a Conflict Between
Shareholders’ (2010) by Amir Barnea & Amir Rubin investigates the
relation between firm’s CSR ratings and their ownership and capital
structure. Assuming that higher CSR expenditure level, the author argues
that insiders (managers and large block holders) induce firms to over-
invest in CSR when they bear little of the cost of doing so.
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4. The article ‘Corporate Social Responsibility in India’ (2011) authored by

Seema Sharma attempts to examine the concept and practices of CSR in
India based on the primary data collected from seventeen business
houses in India. The author discusses CSR amongst select Indian
enterprises and concludes with a critical evaluation of their CSR
initiatives.
5. The book ‘Corporate Governance and Social Responsibility’ (2012)
authored by Dr. Arvind Jain and Nisha Jain, includes the various aspects
of corporate governance and social responsibility i.e., CSR, operation
efficiency, corporate governance etc. The book also describes the latest
developments on the subject.

STATEMENT OF PROBLEM
The liberalization of India's economy in 1991 marked a significant shift in
corporate practices, leading to rapid industrial growth, increased foreign
investments, and a more competitive business environment. Amid these
economic transformations, Corporate Social Responsibility (CSR) has
emerged as a crucial factor in shaping the relationship between
businesses and society. While regulatory frameworks such as the
Companies Act of 2013 mandated CSR activities for certain enterprises,
there remains a significant gap in the effectiveness, implementation, and
social impact of these initiatives.
Despite corporate efforts to engage in socially responsible practices,
challenges persist in ensuring inclusivity, sustainability, and alignment
with community needs. Many CSR programs appear to be driven by
compliance rather than genuine commitment to social welfare.
Furthermore, disparities in CSR investments across industries and
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regions raise concerns about equitable development. As India continues

to navigate socio-economic complexities, evaluating the role and
effectiveness of CSR in addressing issues such as poverty alleviation,
environmental sustainability, education, and healthcare becomes
essential.
This dissertation seeks to examine the evolving landscape of CSR in post-
liberalized India, analysing its effectiveness in fostering social progress. It
aims to explore the motivations behind corporate engagements in social
responsibility, assess the regulatory and ethical implications, and identify
areas where CSR can be optimized for greater societal benefit. Through
empirical research and policy analysis, this study will contribute to
understanding how businesses can move beyond compliance-driven
approaches to embrace CSR as a transformative tool for equitable social
development.

RELEVANCE OF THE STUDY

This Dissertation is been formulated to look upon various key aspect
CSRs in bringing change in the society. This study aims to bridge the gap
between corporate objectives and societal needs by evaluating the
effectiveness of CSR in post-liberalized India. Through empirical research
and analysis, it seeks to provide recommendations for transitioning CSR
from a mere compliance requirement to a transformative tool for
equitable social development.

KEY AREAS OF RELEVANCE

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 Bridging the Gap Between Policy and Practice: While CSR is legally
mandated for certain enterprises, disparities in implementation and
impact persist. Investigating these gaps will highlight ways to ensure
that CSR efforts are not just compliance-driven but genuinely
transformative.
 Addressing Socio-Economic Inequalities: India continues to
struggle with challenges such as poverty, environmental
degradation, inadequate healthcare, and gaps in education. CSR
initiatives have the potential to play a vital role in addressing these
issues, but their effectiveness varies widely across industries and
regions. A deeper exploration of this inconsistency is essential for
ensuring equitable development.
 Evaluating Corporate Motivations: Many businesses engage in CSR
for reasons ranging from ethical responsibility to brand image and
financial incentives. Understanding these motivations will provide
insights into how CSR can evolve into a more authentic driver of
social progress rather than merely a regulatory requirement.
 Impact Assessment and Sustainability: The success of CSR should
not be measured solely by financial investment but by sustainable
social change. This study will explore methodologies for assessing
CSR effectiveness, ensuring long-term benefits rather than short-
term corporate goodwill.

SCOPE OF STUDY
The study focuses on various changes occurred in CSR after
enactment of COMPANIES ACT 2013. The study clarifies the notion of
CSR and its role in social development. Its role in addressing
environmental, social, governance issues. This study also discusses
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about various approaches towards CSR strategies. Lastly this

dissertation has made sincere efforts in highlighting the point
weakness in CSR implementation framework with possible strategies
to counter these issues.

OBJECTIVES
The Dissertation focuses over following objectives:
1. To study the impact of CSR in social development and extent of public
awareness.
2. To investigate the role of CSR in social development and achieving
Sustainable Development goals.
3. To analyse the impact of Companies Act 2013 on social role of CSR
4. To analyse the Case Study of Various CSR initiatives after Liberalization.

METHODOLOGY

RESEARCH DESIGN:
In this dissertation, a mixed method research design has been adopted,
which includes both quantitative and qualitative techniques to assess the
role and effectiveness of CSR activities in social development. The design
is appropriate for capturing current perceptions, analyzing the change in
corporate role from voluntary to mandatory CSR activities, Impact of
these activities in benefactors life. And both primary and secondary data
collection sources have been utilized for a holistic and broad analysis of
the subject.
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GEOGRAPHICAL AREA:

The study is conducted in two corporate offices in Lucknow:

[Link] Consultancy services (1, Mandi Parishad Rd, Vibhuti Khand, Gomti
Nagar, Lucknow, Uttar Pradesh 226010)

[Link] Hospital (Amar Shaheed Path, Lucknow, Uttar Pradesh

226030)

SAMPLING PLAN:
The study of Corporate Social Responsibility (CSR) in post-liberalized India
requires a robust sampling plan to ensure the research captures diverse
and representative perspectives. The plan focuses over collecting data
from various engaging through various corporate entities and
beneficiaries of their services. The sampling strategy employs a
combination of probability and non-probability techniques to achieve
both statistical rigor and qualitative depth.
SAMPLING METHOD
The method of Sampling used in data collection is Simple random
sampling:
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Target Population
The population includes all relevant stakeholders such as:
o Corporate entities engaged in CSR practices in India.
o Employees involved in implementing CSR programs.
o Beneficiaries of CSR initiatives (e.g., local people).
o Relevant NGOs, policymakers, or government agencies.
Selection of participants
The selection is done through random selection from online random
number selector (website: [Link]).
SAMPLE SIZE
The sample size consists of 110 participants where Data is collected
through questionnaire from 47 Corporate employee and NGO workers. 53
responses were collected from the benefactors of CSR activities provided
by these organisations.
METHOD AND SOURCES OF DATA COLLECTION
To comprehensively explore the dynamics of Corporate Social
Responsibility (CSR) in post-liberalized India, a mixed-methods approach
is employed, combining both qualitative and quantitative data collection
techniques. This allows for a richer and more nuanced understanding of
how CSR has evolved in response to economic liberalization and its
impact on corporate practices and societal outcomes.
The usage of primary data in form of questionnaire and interview is used
to collect data is done. Also, consideration is given to the secondary data
taken from Governmental website and NGOs past records for quantitative
data analysis.
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TOOLS OF DATA COLLECTION

Usage of tools like questionnaire and interview are used for data
collection

CONCEPT AND DEVELOPMENT OF CSR IN INDIA

INTRODUCTION
a) Overview of Corporate Social Responsibility:
CSR is considered as a moral obligation for businesses to represent the
interests of all stakeholders (including employees, shareholders, society,
and environmental considerations) in all aspects of their operations. This
moral commitment is perceived to extend beyond their legal liability to
comply with legislation. CSR stipulates that organizations must weigh its
profit-making motive and the needs of all stakeholders on an equal
footing.
According to a widely cited definition from the World Business Council for
Sustainable Development,
“CSR is the persistent dedication of business to behave with integrity and
contribute to economic growth while enhancing the quality of life of the
workforce and their families as well as the society at large”.
From the ancient Indian perspective, CSR finds its roots in Vedic texts. In
his work Arthashastra, Kautilya emphasized the significance of happiness
for all stakeholders in an enterprise. He said that happiness is obtained
not only via wealth and earnings, but also through doing the right thing in
a fair way. Dharma is ineffective without wealth, and wealth without
dharma is pointless because an impoverished cannot help the entire
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society. Taking these two principles together-wealth or resources coupled

with ethical behaviour can lead to happiness. CSR emphasizes that one
must share the wealth equitably to create happiness.

Features of CSR:
➢ CSR is an old concept, but it has evolved over the ages.
➢ CSR motivates the businesses to look beyond just making profits and
should invest in ideas that have a positive effect on the society as a
whole.
➢ The notion of corporate social responsibility (CSR) is built on the idea
that businesses are more than just profit generators. Being a dominant
part of the economy, businesses exercise a significant influence on the
society. Therefore, they should move beyond the profitmaking motive
and legal compliances.
➢ Social Responsibility is consistent with profit motive. A business cannot
thrive in an underprivileged or less developed society. By serving the
society, businesses can create an environment which is suitable for its
success.
➢ CSR is a personal commitment. A business entity can discharge its
obligation only through the persons who run it.
➢ Social Responsibility is an ongoing obligation. A business remains
responsible to the society throughout its lifetime.
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Benefits of CSR:
The advantages of CSR are clear: better public image and financial
returns. Contributing back is more feasible than ever and the benefits of
CSR are undeniable; from client loyalty to having a competitive edge and,
of course, making an optimistic impact on the society. The key benefits of
CSR have been discussed hereunder:
 Creating a loyal consumer
 Making a positive impact on the society
 Attract and retain quality employees
 Improve revenue and reduced cost
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References
Gaur, N. (2021). Corporate Social Rresponsibility: beyond Legal Mandate.

CSR AND SUSTANABILITY DEVELOPMENT

GOALS

On September 25, 2015, 193 countries, including India, endorsed the

Sustainable Development Goals (SDGs) as part of a new sustainable
development strategy with the goal of ending poverty, saving the planet,
and ensuring progress for all. These objectives can be met through the
collaboration of governments, industry, and civil society in order to
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promote solutions for a shared purpose of sustainable development. By

2030, 17 SDGs with 16 goals are expected to be achieved.
The SDGs have transformed to provide flexibility to countries for devising
action plans to attain the set targets. SDGs and Indian CSR norms were
both materialized/executed at the same time and appear to have
immense capability for developing a sustainable growth paradigm.
The CSR law establishes an inclusive framework and gives direction for a
more sustainable future, while the SDGs establish material targets for
evaluating activity outcomes. SDGs categorically puts the responsibility
on the businesses to develop and integrate innovative solutions in their
working as a measure to tackle developmental challenges. This calls for
business community to strategize sustainable CSR initiatives towards the
achievement of SDGs. It is only through a comprehensive and well-
developed CSR programs a positive social impact can be created. An
example of how SDGs are integrated into Schedule VII CSR programs is
seen below:
24
25
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India has played a key role in the development and evolution of the SDGs
and is committed to achieving them. In India, the Centre (at the national
level) and the States (at the local level) are tasked with putting the
Sustainable Development Goals into action. According to the survey it is
seen that States are actively engaged in devising and executing
sustainable development projects in the recent years. They have mapped
out developmental activities in line with SDGs and have formed SDGs
cells. At the national level, NITI Aayog is entrusted to coordinate the
execution of SDGs. However, businesses have an important role to play in
achieving the goals set by the 2030 agenda as they have the flexibility
and ability to implement micro-level schemes with the use of innovative
methods. Though the governments are actively embracing the SDGs. Its
success hugely depends on the cooperative action of the businesses and
the civil society.
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THE COMPANIES ACT 2013

CSR's potential has been recognized by businesses that perceive social

good as being linked to a company's long-term business performance and
believe it is necessary to integrate it with business ethics and corporate
citizenship. Wealth inequality around the world, along with an economic
slowdown and existing caste, religion, region, and gender divisions, may
contribute to increased disparities that more mindful CSR might help
ameliorate.
With the addition of Section 135 of the Companies Act 2013, India
embarked on a risky experiment in mandating CSR for large corporations.
While it is required that these organizations spend at least 2% of their
income on CSR, this is a soft mandate in the sense that they can choose
to report why they may have fallen short of that level. Nonetheless, the
Act requires that these companies establish a CSR Committee at the
board level that develops and maintains a CSR programme and prescribes
CSR spending. The Board must also finalize and fully explain the CSR
scheme, as well as report on CSR expenditure in the annual report in a
stipulated format. Large enterprises in India (including 17 PSUs and eight
non-Indian origin companies in 2019) are thus wrapped into a
commitment to play an effective role in tackling the country's major
development concerns. The following timeline depicts a brief history of
CSR legislation in India:
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Since the Companies Act of 2013, companies have been required to

report for the past five years. On CSR expenditure, the amount reported
as spent was INR8691 Crores in 2018-19, up from 29 INR5115 Crores in
2014-15. Disclosure on CSR expenditure has increased from 30% in 2014-
15 to 99% in 2018-19.

References
1.

Neelam Jhawar & Shasta Gupta, “Understanding CSR- Its History and Recent

Developments’ [2017] IOSR-JBM Vol. 19, Issue. 5, pg. 108.

2. KPMG, Sustainable Developmental Goals (SDGs): Leveraging CSR to achieve SDGs

(2017).

[Link] Climate Risk Index 2020, [Link]

risk-index-2020/, accessed on 21 April 2025.

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4. Amir Barnea & Amir Rubin, “Corporate Social Responsibility as a Conflict between shareholders(2010)

CASE STUDY OF VARIOUS CORPORATE

INSTITUTION INVOLVED IN CSR
CSR has evolved into an active instrument for working in the direction of
the Sustainable Development Goals (SDGs), with a significant emphasis
on social performance reflected in the organizations' CSR projects. The
SDGs, also known as Global Goals, are a universal call to action to end
hunger, safeguard the environment, and ensure that all people live in
peace and prosperity. CSR initiatives are actualized and implemented
through Corporate Foundations, Non-Government Organisations (NGOs)
& Agencies and Not-for-profit organisations. Majority of the businesses
used the 4P approach (Public-Private-People-Partnership) to empower
communities and stakeholders. Some of the famous social initiatives
taken by corporate agencies are as follows:

Infosys Ltd.
“CSR merely can’t be a job, it’s a passion,” says Sudha Murthy,
Chairperson, Infosys Foundation, the CSR division of IT services
Conglomerate Infosys. In the Indian corporate world, the brand Infosys is
synonymous with corporate integrity. In addition to its consistent
financial performance, the corporation was an early adopter of CSR
efforts. Areas in which Infosys works:
➢ Healthcare
i. Infosys has collaborated with the National Cancer Institute (NCI) of the
All-India Institute of Medical Sciences (AIIMS) in Jhajjar, Haryana, to assist
cancer patients and their families. Every day, more than 100 patients,
largely from low-income and marginalized families, seek treatment at
 30

NCI. Infosys has cooperated with the hospital to develop an 800-bed

Dharamshala within the site to provide this with affordable housing.
ii. To support the common goal of women empowerment, Infosys
Foundation uses its CSR Funds and leadership acumen to further the
efforts of Jan Chetna Manch Bokaro (JCMB). JCMB has been fighting for
women upliftment in the State of Jharkhand for many years.
➢ Education
i. In 2014, the Infosys Foundation collaborated with Avanti Fellows, a non-
profit organization that has assisted 40000 students in achieving their
dreams of receiving a high-quality education over the last eight years. The
collaboration has assisted approximately 1000 underprivileged students
in gaining access to high-quality STEM (Science, Technology, Engineering,
and Mathematics) education and realizing their dreams of admission to
the Indian Institutes of Technology (IITs) and National Institutes of
Technology (NITs) (NITS).
ii. The Infosys Foundation cooperated with the Sri Ramakrishna Vidya
Kendra in Bengaluru's Bannerghatta Forest area to serve free meals to
children from Below Poverty Line (BPL) families and thereby promote
education among them.
➢ Sustainable projects
i. Infosys vowed to become carbon neutral in 2011. It was awarded the
2019 UN Global Climate Action Award in the category of ‘Climate Neutral
Now' at the UN Climate Change Conference COP25 in Madrid, Spain.
Normally, corporations purchase low-value carbon credits from the open
market to offset their carbon emissions, but Infosys' carbon offset
programme is special. They obtain offsets through community-based
projects that provide long-term socioeconomic advantages, and they
 31

support the offset projects from start to finish, thereby developing new
sustainable ventures. Two of the portfolio projects began in fiscal year
2020: A Household Biogas project in Karnataka and an economical
Cookstove project in Maharashtra. These initiatives provide virtually
smoke-free and heat free cooking surroundings, considerably reducing
the negative health effects of traditional cooking.
ii. As part of its CSR initiatives, Infosys collaborated with the Mysore
administration to revitalize the contaminated Hebbal lake. The project
included desilting and beautification, such as the creation of a walking
path and the planting of trees, as a way to involve the neighbourhood. A
sewage treatment plant (STP) with a potential of 8 million litres of
sewage per day is being built near the lake. In the STP, advanced
membrane bioreactor technology is being used to assure high-quality
treatment with minimal mechanical assistance. The corporation has
acknowledged the community as stakeholders by guaranteeing that the
project continues under the supervision of Hebbal Lake residents.

Mahindra and Mahindra Ltd.

Responsible business practices for Mahindra & Mahindra Ltd. include
being accountable for its company operations, goods, and engaging in
accountable relationships with its stakeholders. As a result, for the
organization, CSR extends beyond statutory and regulatory compliances
to produce social and environmental synergies for its major stakeholders.
The Company's CSR efforts are primarily focused on the development of
females, youth, and farmers, who are assisted through projects in
education, health, and the environment. The company executes its CSR
projects either directly through its ESOPs structure, in which
 32

Mahindra employees directly implement the CSR programmes, or

through NGOs, the main CSR collaborators of which are the Mahindra
Foundation, the KC Mahindra Education Trust, the Tech Mahindra
Foundation, and the Nandi Foundation. Mahindra & Mahindra Limited's
CSR initiatives include the following:

➢ Project Nanhi Kali-

In 1996, Mr. Mahindra launched Project Nanhi Kali, which grew to
become one of India's largest CSR programmes for the education of girls.
The programme not only provides free education to girls from low-
income households in rural and urban areas, but it also empowers their
families. The programme currently supports the education of 1,74,681
Nanhi Kalis throughout 6,001 academic assistance centres in nine states.
In 2018, Nanhi Kali, in collaboration with the Mahindra Group, launched a
new campaign titled ‘Ladki Hath se Nikal Jaayegi' that focuses on the
education of a girl kid. Through this effort, the organization hopes to raise
awareness about common misconceptions concerning girl education. In
2019, Mahindra & Mahindra Ltd. was honoured at the Ministry of
Corporate Affairs' National CSR Award ceremony for ‘National Priority
Area Education for project ‘Nanhi Kali’.
➢ Mahindra Pride Schools-
The Mahindra Pride Schools is a one-of-a-kind training programme for
youths from economically and socially disadvantaged neighbourhoods,
with a 100% placement rate. In fiscal year 2019-20, the nine schools in
Pune, Patna, Chandigarh, Srinagar, Hyderabad, Varanasi, and three in
Chennai trained and placed 6045 students. In fiscal year 2019-20, an
additional 101391 students were trained through Mahindra Pride
 33

classrooms held at ITIs, Polytechnics, and Arts and Science Colleges

across 16 states. The Mahindra Pride Classrooms prepare final-year
students for placement interviews by providing them with English
speaking and life skills, as well as training them through proficiency tests,
interviews, group discussions, and digital literacy. A network of more than
200 corporates, many of whom have been repeat recruiters of MPS
graduates. This demonstrates the high level of training provided by MPS.
➢ Project Haryali-
Project Haryali is a green effort that was launched in 2017 with the goal
of planting one million trees in India each year. In the year F.Y. Mahindra
& Mahindra planted 1.32 million trees in 2019 20, bringing the total
number of trees planted to 17.3 million. 10.78 million of these trees have
been planted in the Araku valley, thereby boosting the livelihoods of
tribal farmers who grow coffee in the region. At the Indo French Chamber
of Commerce and Industry (IFCCI) CSR conference in 2020, the project
was named India's Best CSR project in the Environment and Sustainability
category.

TATA Chemical Ltd.

Tata Chemicals' corporate strategy is centred on improving the quality of
life and supporting balanced and united growth in the communities in
which it operates. Tata Chemicals invests INR12 crores on CSR each year,
and wildlife preservation efforts accounts for 30% of the TCSRD's37 (Tate
Chemical Society for Rural Development) budget. Although the
prescribed CSR for 2019- 20 was INR21.39 Crores, the company went on
to spend INR37.81 Crores on community development projects (much
beyond the legal mandate). Tata Chemicals Ltd. not only put efforts in
contributing a major chunk of its profits to CSR activities, but it strongly
 34

emphasis that the business should be conducted in a sustainable way to

cause minimum harm to the environment and the stakeholders. That is to
say, the company focuses more on integrating sustainable practices in
business operations as compared to contributing to CSR activities outside
the bracket of business processes. Some of the sustainable practices and
CSR initiatives undertaken by Tata Chemicals ltd. Are illustrated
hereunder:

➢The growth of the electric car industry, paired with a surge in cell
phones and laptops, is increasing the number of lithium-ion batteries that
wind up in landfills, creating water and air pollution. As part of its
commitment to zero percent impact on the environment, Tata Chemicals
has established a circular economy in its lithium-ion battery business. This
endeavour has given birth to InsperiCo. which is the first branded
recycled cobalt. Recycling spent lithium-ion batteries help enterprises
reduce up to 90% CO2 emissions.
➢ The company owns and operates its chemical plant at Mithapur in
Gujarat and produces salt, soda ash and other marine chemicals. One of
the biggest challenges it faces is to combine the goal of improving the
lives of marginalized communities along with reducing the impact of its
chemical activities on environmental conservation and restoration. To
overcome this challenge, it has initiated ‘Dharti Ka Arpan’ programme to
demonstrate the Company’s proactive approach to biodiversity loss and
ecosystem degradation. ‘Save the Whale Shark’ project has been
initiated in 2004 under this said programme. Till date, a total of 585
whale sharks which were incidentally caught in fishing nets of the locals
in Gujarat have been rescued and released and the fishermen have been
also compensated towards fishing net damages.
 35

Mahindra and Mahindra CSR spend

Tata Chemicals CSR spend

References
[Link] Complete CSR Report of Mahindra & Mahindra Ltd.,[Link]
responsibility-activities-report/accessed on 21 April 2025.

2. Corporate Social Responsibility, [Link]

accessed on 21 April 2025

3. The Ultimate Report on CSR of Infosys Limited, [Link]

india-2020/ accessed on 21 April 2025.

4. Mahindra and Mahindra Limited 2023-2024 Sustainability Report – [Link]

5. Tata Chemicals : Annual Report on CSR Activities FY 2023-24 | MarketScreener India

36
 37

DATA ANALYSIS AND INTERPRETATION

The data is collected through questionnaire from corporate employees

and NGO workers and interview method is used to collect data from
beneficiaries. The data is shown in percentage of collected response.
Questionnaire for Corporate employees and NGO workers:
Question 1. What is your current role in the organization?
1. Corporate Employee
2. NGO Worker
3. Government employee
4. Other
Role in organization
12 12

Corporate employee 64
NGO workers 22
Government employees
others

Question 2. Are you directly involved in planning or

implementing CSR activities?
 38

1. Yes
2. No

Role corporate emloyee in planning and implementation

12

YES
82
NO

Question 3. How often do you participate in CSR-related

activities?
1. Regularly
2. Occasionally
3. Rarely
4. Never
 39

participation on CSR activities

32
22

regularly ocassionally

rarely never
26 13

Question 4. What is the primary focus of the CSR

initiatives you are involved in?
1. Health Care
2. Education
3. Environment
4. Rural development
5. Others

CSR activity invovment

21
9

11
42

17

Health Care Education Environment Rural Development Others

 40

Question 5. How are CSR projects selected in your

organization?
1. Community need assessment
2. Management decision
3. Stakeholders’ consultation
4. Feedback
5. Others

Selection of CSR project

32
37

19 12

Community need assesment Management decesion Feedback Other

Question 6. What challenges do you face while

implementing CSR activities?
1. Budget constraints
2. Lack of community engagement
3. Insufficient resources
4. Others
 41

Challenges in CSR implementation

30
37

12 21

Budget constraints
Lack of community engagement
Insuffficient resources
Others

Question 7: Are employees or NGO workers involved in

the decision-making process for CSR?
1. Yes
2. No

Involvment in decision making

24

76
Yes
No
 42

Question 8: Does your organization have a feedback

mechanism to evaluate the impact of CSR initiatives?
1. Yes
2. No

Have feeback mechanism

Yes 100
No

Question 9: How is feedback from beneficiaries

collected?
1. Survey
2. Community Meetings
3. Interview
4. Others
 43

Mode of Feedback
22
43

Survey

Community
Meetings 8 27
Interview

Others

Interview questions for Beneficiaries of CSR activities:

Question 1. Are you aware of any CSR initiatives in your

area? If yes, which company is implementing them?
According to the interview, the awareness of the people about the CSR
activities in their area is very less and some did not have any idea of such
activities however some individuals provided with some information abut
the prominent company name involved in community development like
HDFC bank, Tata Consultant Services, HCL technologies and Hindustan
Unilever Ltd.

Question 2. How did you learn about these CSR activities?

The individuals aware about the CSR activities informed that the social
media, friends and relatives, local information are the sources of their
 44

knowledge about CSR activities in their area. Some individuals are

members of NGO and were aware about these activities through the
organization.
Question 3. Have you received any direct benefits from
CSR initiatives? If yes, what were they?
Some of the interviewed individuals were beneficiaries of CSR activities in
various fields of their life like
Scholarship- Shriram Transport Finance Company Ltd. (STFC), Mahindra
and Mahindra Limited – Gyandeep Program.
Medical aid- Tata- Aarogya Program, SBI- Sanjeevani, P&G India.
Others- Adani Group, Infosys, Hindustan Unilever Ltd.
Question 4. Have CSR activities helped address any urgent
issues in your community, such as COVID-19 relief or
environmental sustainability? If yes, how?
The respondents have positive reviews about various Corporate Initiatives
during COVID-19 pandemic and recent environmental situation.
Especially the NGOs are well funded by the corporate entities for
initiating and regulating programs to provide aid and support to social
issues.
Question 5. What challenges do you face in accessing CSR
programs?
The major issue raised by the respondents was the Lack of awareness and
less popularisation of CSR activities among the masses. Some were
unable to identify the difference between governmental activities and
 45

CSR activities. The analysis of people response shows that the range of
CSR activities is very limited and covers very less range of people.
Question 6. Have you ever been asked to provide
feedback on CSR initiatives?
The responses, points out that there are very less chances of providing
feedback to the CSR activities. The methods like Google review or often
survey is used to collect feedback from them. The NGOs play a vital role
in collecting feedback from community interaction.
 46

CONCLUSION AND SUGGESTIONS

Summary of Key Findings and Learnings

The primary objective of this study was to evaluate the CSR roles of
corporate entities in social development in post-liberalised India based
on the role of corporate employees in decision making and
implementation of suck activities and extent of satisfactions the
benefactors of these services experiences. After conducting personal
interviews and direct observation across various corporate offices, the
following key findings have emerged:
1. Participation
 There is participation of corporate employees in decision
making process and their implementation is analysed
through proper guidelines of the company.
 Companies have separate department for CSR activities.
 There is change in CSR role of companies from voluntary
to mandatory after Companies Act 2013
 The range of beneficiaries of theses corporate activities is
very less and continuous efforts are being made to
promote these activities among people.
2. Awareness
 The range of people interviewed shows unawareness of
CSR activities running around community.
 The benefactors are unaware about the services that are
available due to lack of technology and lesser interaction
with the corporate employee.
 47

 The Tata consultancy has initiated various consultancy

services to innovate the small businesses through
technical assistance.
3. Feedback
 Every company that is surveyed has a dedicated
department for CSR activities and responds to feedback
of the benefactors.
 The process of feedback system in some corporates in
very outdated and uses traditional methods of feedback
collection.
 The feedback is data is used to analyse the next year
finance allotment for CSR activities.

Suggestion Based on Observation And Analysis

Based on the interview and personal observation during research on
“CSR in post liberalized India -A Social Scenario”, the following
suggestions are offered to improve the role and Impact of CSR activities
in social development:
1. Sector-Specific Strategies:
Encourage companies to tailor CSR initiatives to their industry
expertise. For example, tech companies could focus on digital
literacy, while pharmaceutical firms could prioritize healthcare
access.

2. Collaboration with NGOs:

 48

Strengthen partnerships with NGOs to ensure effective

implementation of CSR projects. This can enhance transparency
and accountability.

3. Focus on Rural Development:

Allocate more resources to rural areas for education, skill
development, and infrastructure improvement, addressing the
urban-rural divide.

4. Employee Engagement:
Involve employees in CSR activities to foster a sense of community
and shared purpose within the organization.

5. Sustainability Goals:
Align CSR initiatives with global sustainability goals, such as
renewable energy projects or waste management systems.

6. Impact Assessment:
Conduct regular impact assessments to evaluate the effectiveness
of CSR programs and make necessary adjustments.

7. Flexibility in CSR Spending:

Advocate for amendments in CSR provisions to allow companies to
respond more effectively to societal needs during crises.

8. Competitive Environment:
Encourage healthy competition among companies to innovate and
excel in CSR activities, benefiting society at large.

ANNEXURE
 49

Questionnaire for Data Collection for corporate employees and NGO

workers
50
51
52
 53

Interview Questions For beneficiaries of CSR activities

Section 1: Awareness and Participation
Question 1. Are you aware of any CSR initiatives in your area? If yes,
which company is implementing them?
Question 2. How did you learn about these CSR activities?
Question 3. Have you or your family participated in any CSR programs? If
yes, what type of program was it and extent of your participation.

Section 2: Impact of CSR Initiatives

Question 4. How have CSR activities impacted your life?
Question 5. Have you received any direct benefits from CSR initiatives? If
yes, what were they and how relevant they were for you?
Question 6. Have CSR activities helped address any urgent issues in your
community, such as COVID-19 relief or environmental sustainability? If
yes, how?
 54

Section 3: Challenges and Accessibility

Question 7. What challenges do you face in accessing CSR programs?
Question 8. Do you feel that CSR initiatives are accessible to everyone in
your community? If not, why?
Question 9. Are there any specific groups in your community that
benefit more from CSR activities? If yes, who are they?

Section 4: Feedback and Suggestions

Question 10. Have you ever been asked to provide feedback on CSR
initiatives? If yes, what problems you have to face in answering them.
Question 11. Do you believe your feedback is considered when planning
or improving CSR programs? Why or why not?
Question 12. What improvements would you suggest for CSR initiatives
to better serve your community?
Question 13. Do you feel that companies understand the actual needs of
your community while planning CSR activities? Why or why not?
Question 14. What recommendations do you provide for effective
feedback system?

Section 5: Perception of CSR efforts

Question 15. In your opinion, how committed are companies to
improving community welfare through CSR and why?
 55

ABBREVIATIONS

CSR Corporate Social Responsibility

UN United Nations
NGO Non-Governmental Organization
HDFC Housing Development Finance Corporation
HCL Hindustan Computers Limited
SBI State Bank Of India
COVID Corona Virus
P&G Proctor And Gamble
SDG Sustainable Development Goals
PSU Public Sector Undertaking
IFCCI Indo French Chamber of Commerce and Industry
NCI National Cancer Institute
JCMB Jan Chetna Manch Bokaro
NIIT National Institute OF Information Technology
STEM Science, Technology, Engineering, and Mathematics
BPL Below Poverty Line
STP Sewage Treatment Plant
ESO Employee Stock Opinion
MPS Mahindra Pride School
NIP National Infrastructure Pipeline
 56

BIBLIOGRAPHY
BOOK:
• K. Padmaja, Corporate Social Responsibility- Some Perceptions.

JOURNALS & ONLINE SOURCES:

1. Balakrishnan Muniappan & Mohan Dass, “Corporate Social
Responsibility: A philosophical approach from ancient Indian
perspective” [2008], IJICBM, Vol. 1, No. 4, pg. 412.
2. Chand Singh, “CSR: Issues and Challenges in India’ [2016] IJARIIE, Vol.
2, Issue. 6, pg.1779.
3. KPMG, Sustainable Developmental Goals (SDGs): Leveraging CSR to
achieve SDGs (2017).
4. [Link]
accessed on 7 Jan 2024.
5. [Link] accessed on 8 July 2023.
6. The Ultimate Report on CSR of Infosys Limited,
[Link] india-2020/ accessed on 11
Aug 2022.
7. The Complete CSR Report of Mahindra & Mahindra Ltd.,
[Link]
activities-report/accessed on 11 July 2023.
8. Soumitra Pandey and Shashank Rastogi, ‘Building High Impact CSR
Programs in India’, [Link]
in-india accessed on 12 April 2025.
 57

9. Corporate Social Responsibility,

[Link]
[Link] accessed on 25 April 2025.
10. Commitment to Sustainable Practices,
[Link]
india/ accessed on 20 April 2025.
11. The Complete CSR Report of Mahindra & Mahindra
Ltd.,[Link]
responsibility-activities-report/accessed on 21 April 2025.
12. Corporate Social Responsibility,
[Link]
[Link] accessed on 21 April 2025
13. The Ultimate Report on CSR of Infosys Limited,
[Link]
india-2020/ accessed on 21 April 2025.
14. Mahindra and Mahindra Limited 2023-2024 Sustainability Report –
[Link]
15. Tata Chemicals : Annual Report on CSR Activities FY 2023-24 |
MarketScreener India