Indian Corporate Enterprises & Corporate Social Responsibility – a

comparison between manufacturing sector and services sector

Introduction:

The interdependency of society and business is a well-accepted concept and is also a

foregone conclusion for both society and business. This concept can be further elaborated
by the fact that society provides resources to business, which in turn are converted by
business into goods and services that are required by the society.

Business is an integral part of the society. It is fulfilling the wants and needs of the
society. Then the need for business to be socially responsible does not arise, as the
functions of society and business are clearly delineated. However in practice this is not
true, from which arises the need for business to be socially responsible. It is just not the
shareholders / owners / investors, who are important stakeholders in business and
consequently business has to protect their interests, but the society as a whole is a
stakeholder.

Society comprises people and the institutions created and operated by the people of a
society, be it the political institutions, legal institutions, economic institutions,
governmental or non-governmental institutions. If a business accepts society as a
stakeholder, then all these institutions become stakeholders in business.

In the light of the above, it becomes necessary for business to protect the interests of
these stakeholders too and also it is expected from business. Emanating from this, the
sole objective of business, i.e. profit maximization also needs to revised and modified.

Corporate social responsibility (CSR) has been defined, explained by many authors and
institutions over and over again. However Post, et al 2002 explains that “Corporate social
responsibility means that a business should be held responsible for any of its actions that
affect people, their communities and their environment”. European Commission 2001 in
its green paper titled “Promoting a European framework for corporate social
responsibility” describes corporate social responsibility based on various definitions as “a
concept whereby companies integrate social and environmental concerns in their business
operations and in their interaction with their stakeholders on a voluntary basis”. Berger,
Cunningham, Drumwright, et al., 2007 (quoted by Stephenson, A.K 2009) observe that
“CSR is understood to be the way firms integrate social, environmental, and economic
concerns into their values, culture, decision making, strategy, and operations in a
transparent and accountable manner and thereby establish better practices within the firm,
create wealth, and improve society.”

From these definitions it is clear that social and environmental concerns are an integral
part of CSR, it should be part of the overall strategy, undertaken on a voluntary basis
without loosing the sight of the objective of wealth Creation.
Indian Perspective:

The industrial development of India can be divided into two clear time periods, pre1991
and post 1991. 1991 is an important year in the Indian economic development, wherein
the Government altered the course of economic development from that of a state-
controlled planned economy, with the state acting as an entrepreneur and regulator to that
of a market led economy, with the state acting as a facilitator. This change in the course
of economic development has also led to an exponential economic growth and an ever-
expanding manufacturing sector as well as services sector. This has also led to a change
in the expectations of the various stakeholders of the corporate sector. In this changed
scenario, CSR has also become an important activity for the corporate sector. There are
Indian companies, for example Godrej Industries, which considers CSR as a
philanthropic activity and continue to undertake it in the same manner
(www.godrej.com). On the other hand companies like Hindustan Unilever Ltd, ITC Ltd
accord a high priority to CSR activities. Hindustan Unilever Ltd runs a programme called
“Shakthi” that helps rural women to earn additional income by selling the products of the
company. (http://www.hul.co.in/citizen_lever/project_shakti.asp) This is a twin-pronged
approach, where it helps both the company and the rural women and reinforces the
concept of interdependency of society and business. ITC Ltd that runs “e-choupal”, an
initiative wherein the 4 million marginal and small farmers are empowered through 6,500
“e-choupals” spread over 40,000 villages. The strategic intent is to develop “e-Choupal”
as a significant two-way multidimensional delivery channel, efficiently carrying goods
and services out of and into rural India. (http://www.itcportal.com/rural-
development/echoupal.htm).

There are other developments that have taken place in the last 20 years. Notable among
them is the role of Non-Governmental Organizations (NGO) working in the same space
as the corporate sector through its CSR activities and the Government of India. There are
organizations, which are rating the CSR activities of the corporate sector. One amongst
them www.karmayog.org, started in the year 2004, by the Shri R.O. Somani Charitable
Trust to act as an internet platform for nonprofits and supporters to inform about
themselves and their needs / offers on one hand and as a NGO - citizen - government
interface which can enable a holistic view of the various problems that society faces.
(http://www.karmayog.org/aboutus/aboutus_2854.htm). Karmayog.org also rates the
CSR activities of 500 large Indian companies and in the process acts as a platform for the
Indian Corporate sector to have an evaluation of its CSR activities. This organization also
acts as an independent interface between the society, government and corporate sector.

Literature review:

Godfrey, Hatch and Hansen (2008) describe corporate social responsibility as a tortured
concept, both theoretically and empirically, as more than 25 different definitions of CSR
exist in the academic literature and more than 90 empirical studies exist, which tried to
establish a link between CSR and improved financial performance of the companies.
“Creation of shareholder wealth, once considered the ultimate corporate objective and
yardstick of organizational value is slowly becoming overshadowed by a broader
conception of organizational success.” This is how the changed role of business in
discharging its social responsibility is viewed today. Further the drivers of CSR are the
powerful social and political forces, which include growing consumer demand for
responsibly made products, nongovernmental organizations (NGOs) challenging the
reputation of business organizations, industry code of conduct, assessments and ranking
of CSR performance, pressure from socially responsible investors through public interest
proxy resolutions, and the socially conscious values of organizational managers and
employees (Heslin and Ochoa, 2008).

Godfrey, Hatch, and Hansen (2008) proposed four distinct arguments for CSR behaviors
based on the available CSR literature justifying CSR in terms of either financial returns
or moral obligation. These are beneficence, profitability, insurance, and heterogeneity.
The beneficence argument is based on the premise that doing good (CSR) is a function of
doing well (financial or operating performance). Profitability argument states that doing
good (CSR) leads to doing well (improved financial returns). Insurance argument holds
that CSR protects the profit potential of a firm’s intangible asset base. Finally
heterogeneity argument states that industries differ along materially important
dimensions, both economically and sociologically, which has implications for socially
responsible behaviors. The evidence gathered and analyzed by the authors suggests that
CSRs represent unique managerial responses to environmental and stakeholder demands
rather than a monolithic response to common underlying environmental forces.

In order to bolster reputations of organizations and respond to pertinent social issues

corporate social responsibility (CSR) has become a popular strategy

Methodology

The corporate enterprises operating in India and its way of understanding and interpreting
CSR are analyzed. The analysis was carried across a spectrum of companies from the
manufacturing sector to services sector, both in the public sector and private sector and
also both Indian-owned and foreign-owned enterprises. The companies were selected
randomly and the information is collected from their websites.

In all 115 corporate enterprises having operations in India were randomly chosen, out of
which 69 companies belong to the manufacturing sector and 46 to the services sector.
From the perspective of ownership 32 companies are from the public sector
(manufacturing-17 and services-15) and 83 are from the private sector (manufacturing –
52 and services – 31). The table below gives a clear picture about the selected companies:

Manufacturing sector
 Type of Industry Number of Type of Industry Number of
companies chosen companies chosen
Automobiles 7 Metals 6
Bicycles 1 Oil 6
Cement 2 Paints 1
Chemicals & 5 Paper 1
Fertilizers
Coal 1 Power 2
Conglomerates 3 Real estate & 1
Construction
Construction 1 Textiles 4
Consumer 3 Tractors 1
Electronics
Drugs & 6 Tyres and Tubes 2
Pharmaceuticals
FMCG 6 Others 4
Industrial Products 6 Total number of 69
Companies

Table: 1 Number of companies (Industry-wise) studied in the manufacturing sector

Services Sector

Type of Service Number of Type of Service Number of

Industry companies chosen Industry companies chosen
Airlines 7 Media 3
Banking 14 Telecom 3
Healthcare 1 Transport 2
Hotels 1 Others 2
InfoTech 13 Total number of 46
Companies

Table: 2 Number of companies (Industry-wise) studied in the services sector

The websites of the selected companies were used as a source of information on the CSR
activities undertaken by these companies. Using the framework suggested by European
Commission 2001, wherein CSR was viewed as having an internal dimension, consisting
of Human Resource Management, Health & Safety at work, etc and an external
dimension, consisting of human rights, global environmental concerns, local
communities, etc. The present study looked at the external dimension of CSR, wherein
the CSR activities were classified under the following categories:

• Rural Development
• Healthcare
 • Education
• Environment
• Other social causes
This classification was chosen, as it has been found that these are the common areas
where organizations are concentrating their CSR activities. Also the Government of India
spends considerable resources in these areas, as elaborated subsequently.

Results:

“In 2007, 64% of the Fortune Global 100 published a corporate social responsibility
report outlining their economic, environmental, and social performance” (Heslin, Ochoa,
2008). However upon reviewing the information published by the companies studied in
their websites, it has been found that 33 companies out of 115 have not reported any CSR
activity, which works out to 28.7. In other words 71.3% of the companies studied have
reported CSR activities on their websites. This figure compares very well with the above
cited study where 67% of Fortune Global 100 companies reported CSR activities.

While analyzing the CSR activities, the companies, which have not reported any CSR
activity in their website numbering 33, have been excluded and then the activities of the
remaining 82 companies were analyzed to have a realistic analysis. The details of the
analysis have been tabulated as follows:

CSR Activity Number of companies Percentage of the companies

reporting this activity reporting this activity

Rural Development 29 35.40%

Healthcare 53 46.00%

Education 47 57.3%
Environment 22 26.80%

Social Causes 51 62.20%

Others 4 5.00%

Table: 3 Relative importances of various CSR activities undertaken by all the companies
studied.
 Manufacturing Sector Services Sector
CSR Activity undertaken No. of Companies Studied:69 Total Companies Studied: 46
No. of Companies Reporting CSR: 58 No. of Companies Reporting CSR: 23

Number of Percentage of Number of Percentage of

companies companies companies companies
reporting this reporting this reporting this reporting this
activity activity activity activity

Rural Development 27 39.00% 3 13.00%

Healthcare 41 59.40% 7 30.40%

Education 41 59.40% 8 34.80%

Environment 18 26.00% 3 13.00%

Social Causes 32 46.40% 15 65.20%
Others 3 4.30% 1 4.30%

Table: 4 Relative importances of various CSR activities undertaken by the companies

belonging to manufacturing sector and services sector studied

Analysis of the CSR activities:

From the above results as per table: 3 it is clear that social causes like women
empowerment, disaster rehabilitation, old-age homes, tribal youth development, working
with street children, etc are undertaken by 62.20% of the companies studied, which is the
highest, followed by education with 57.30%, healthcare 46.00% , and rural development
35.40%. Analyzing further sector wise, i.e. manufacturing and services, the following
results were found.

From the results as per table: 4 it is evident that Healthcare, Education, and Social Causes
figure among the top three categories if CSR activities both for manufacturing sector as
well as services sector, even though the relative positions of these activities vary for both
the sectors. In case of manufacturing sector both healthcare and education figure at the
top with 59.40% of the companies undertaking activities coming under these categories
and second position is taken by social causes with 46.40%, where in the services sector, it
is social causes at the top position with 65.20% of the companies undertaking activities
under this categories followed by education and healthcare.

However the top three categories remain the same whether one takes both the sectors
together or separately. One notable feature is that the relative importance of the top three
CSR activities undertaken by manufacturing sector and services sector is same, even
though the emergence of services sector as an important sector for Indian economy is a
very recent phenomenon.
Another notable feature is that environmental concerns are at 4th position for both the
sectors, even though services sector causes less environmental damage compared to
manufacturing sector. There is one significant difference between both the sector is in
case of rural development, which occupies 3rd position for manufacturing sector and 4th
position for services sector. Also 39% of the companies of manufacturing sector
undertake rural development activities as a part of CSR activities compared to just 13%
of the companies of services sector.

From the above analysis one can broadly conclude that the focus of the Indian
manufacturing sector and services sector is same in the realm of CSR activities.

Conclusions:

The relative importance of various CSR activities undertaken by both the manufacturing
sector and services sector remain same and one can conclude no distinction can be made
between the sectors. The widely accepted guideline of Michael Porter and Mark Kramer
(as cited by Heslin and Ochoa, 2008) that the CSR is to be undertaken in a strategic
manner by making social and environmental contributions only in ways that also enable
tangible business benefits may not be applicable to the Indian industry in general. If it
were to be applicable, the relative importance of CSR activities undertaken by
manufacturing and services sector would have been different, as both sectors the sectors
play a different role in the society and thereby their strategic interests will be different.

Rural development, Healthcare, Education, Environment and social causes are also high
on the agenda of the Government of India and the respective state governments as well.
This is evident from the fact that a cabinet minister heads the departments of rural
development, health, human resource development (education is part of HRD ministry),
and social justice and empowerment. Ministers of State head the department of
environment and Forests, Women and Child Welfare,
(http://goidirectory.gov.in/exe.htm#min). The importance accorded to these sectors by the
Government of India is also evident from the funds allocated to these departments in the
Union Budget, 2008, presented by the Finance Minister, Government of India, on 28-02-
2008.

Name of the department Funds allocated (budget Percentage to total budget

estimate) allocation: INR 3754.85
billion
Health & Family Welfare INR 155.80 billion 4.14 %
School education, literacy, INR 344 billion 9.16%
and higher education
Rural Development INR 494 billion 13.15%
Drinking water supply INR 85 billion 2.26%
Social justice & INR 24 billion 0.64 %
empowerment
Women & child INR 72 billion 1.92%
development

Table: 5 Budget allocations (estimated) to various departments of the Government of

India, in the Union Budget 2008-09. (http://indiabudget.nic.in/ub2008-09/bag/bag4-
2.htm)

Rural development department gets a lion’s share of the total budget allocation at
13.15%, followed closely by education getting a 9.165 share in the budget allocation. All
the six departments together are allocated 31.27% of the total budget allocation,
indicating the relative importance of these departments vis-à-vis other departments.

From this one can conclude that the Indian corporate sector is directly or indirectly
supporting the Government initiatives in these sectors and views these as important for
the society in general.

In case of reporting of CSR activities services sector lags behind the manufacturing
sector. While 84% of the companies in the manufacturing sector reported their CSR
activities on their websites, only 50% of the companies in the services sector reported
their CSR activities in their respective websites. This is exceptional, as airlines, hotels,
info tech, banking, telecom, and media sectors use websites to promote their services.

Limitations:

The study used only web-based resources (i.e. websites of companies) for sourcing
information about the CSR activities of the companies studied. In view of the high rate of
service sector companies not reporting their CSR initiative on their respective websites,
even though overall reporting is a healthy 71.30%, other methods need to be used to get
information from these companies.

Scope for further study:

Further study can be carried out to ascertain the correlation between the location of the
firms (this is true for Indian companies, as most of the industry was forced to locate its
manufacturing facilities as per the directive of government, while a location policy
existed, which is diluted to an extent after 1991 policy reforms), profitability and the CSR
activities undertaken. Also study could be undertaken to find a relationship between the
type of industry and the CSR activities undertaken.
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