1. What Is Corporate Social Responsibility (CSR)?
Corporate Social responsibility (CSR) is continuing commitment by
businesses to integrate social and environmental concerns in their
business operations. Changes in the global environment increasingly
challenge business around the world to look beyond financial
performance, and to integrate social and environmental concerns into
their strategic management

2. • Prior to Companies Act 2013, CSR in India has
traditionally been seen as a philanthropic
activity. And in keeping with the Indian
tradition, it was believed that every company
has a moral responsibility to play an active role
in discharging the social obligations, subject to
the financial health of the company. In the
early 90’s Mahatma Gandhi introduced the
concept of trusteeship helping socio-economic
growth. CSR was influenced by family values,
traditions, culture and religion.

3. • On 29th August 2013, The Companies Act 2013 replaced the
Companies Act of 1956. The New Act has introduced far-reaching
changes that affect company formation, administration, and
governance, and incorporates an additional section i.e. Section 135
– clause on Corporate Social Responsibility obligations (“CSR”) for
companies listed in India. The clause covers the
essential prerequisites pertaining to the execution, fund allotment
and reporting for successful project implementation.
• India became the first country to legislate the need to undertake
CSR activities and mandatorily report CSR initiatives under the new
Companies Act 2013. This is the beginning of a new era for CSR in
India.

4. Comparing the policies of CSR and
its causes and effects of at least
four companies:
•TATA
•GOOGLE
•BOOING
•United Spirits Limited

5. TATA
• Tata Group is an Indian
multinational conglomerate
headquartered in Mumbai, India. It
is one of the largest and most
highly profitable companies of
India. Established in 1868, it is
India’s largest conglomerate, with
products and services in over 150
countries, and operations in 100
countries across six continents.

6. TATA
• Global automobile manufacturer Tata Motors
Limited acknowledges its roots and tirelessly
works to address the needs and aspirations of
the community, pushing others onwards to
development. We have a six-pronged CSR
strategy that attends to the societal needs
starting from pre-natal care to education, and
serves across the spectrum – helping with
high-school level courses to professional
ones, leading to employability and
employment.

8. Influencing and improving the quality of lives
• Furthering our Sustainable Development Goals (SDGs), our
corporate social responsibility initiatives in FY 2020-21
touched 7.5 lakh lives in India, of which 41% belong to the
SC and ST communities. We have been catering to
domains, starting with sustainability initiatives through
community engagement, to social upliftment and
environmental transformation, addressing healthcare and
sanitation issues, strengthening household income,
making women self-reliant and more.

11. GOOGLE
• Google LLC is an American
multinational technology
company that focuses on
artificial intelligence, search
engine, online advertising,
cloud computing, computer
software, quantum
computing, e-commerce,
and consumer electronics

12. WHAT IS GOOGLE’S CSR POLICY?
• The first point to make about Google’s CSR policy is that it is backed up by
hard cash. Like other firms, it also has long-term aims relating to such things
as carbon emissions, but the here-and-now of the situation is that the firm
has already provided more than $100m in grants and investments.
• Big spending is part of the solution, but the firm’s CSR policy also addresses
specific parts of its business model, which, in places, are energy-intensive.
Cutting back on its footprint is a clear objective, but the policy does also
reference the benefits of its core business in terms of helping the global
economy become more efficient. Information is power, and the services that
Google provides allow individuals all across the world to fact-find and make
more socially conscious decisions as a result.

13. HOW DOES GOOGLE COMPARE TO OTHER
COMPANIES?
• In terms of CSR policies, tech giants as a whole compare well when
compared to traditional industries. The virtual nature of tech-stock
products means they tend to have easily identifiable footprints,
namely energy usage and the budgets to deal with them. Google
doesn’t have many added complications of suppliers and sub-
suppliers and the reputational risk that comes from finding,
somewhere down the line, that its products are being made by
forced labour.

14. Energy Consumption by Google
• Google data centers consume 50% less energy compared to a typical data center.
• Google purchases or produces 24% of renewable energy and the company has 11%
renewable electricity already on the grid, thus total use of renewable energy accounts to
35%. The use of remaining 65% energy which is non-renewable is neutralized by carbon
offset projects.
• In Mountain View campus 1.9 MW solar panels generate more than 3 million kWh clean
energy
• Google has made an agreement to invest more than USD1.5 billion in renewable energy
projects such as large-scale wind and rooftop solar panels.
• More than 4 million square feet of Google buildings have achieved green certification
status by LEED.
• Alphabet Inc. Google’s parent company has committed to invest USD2.5 billion in solar and
wind projects
• The average annual power usage effectiveness (PUE) for Google’s global fleet of data
centers was 1.12 in 2015, compared with the industry average of 1.7
• To date, 854,000 square meters (9.2 million square feet) of Google office facilities have
achieved Leadership in Energy and Environmental Design (LEED) certification.

16. Carbon Emissions by Google
• The company has been carbon neutral since 2007
• Google’s ‘Commuting Sustainably’ program keeps 5,700 cars out of
the road and company shuttle program and electric vehicle charging
stations is equivalent to more than 87 million vehicle miles annually.
• Google is increasing the range of its operations in cloud, a platform
that is carbon neutral with positive environmental implications
• From 2009 to 2015, the company’s carbon intensity per revenue
(metric tonnes Scope 1 and 2 CO2e/million USUSD) and per full-time
equivalent employee both decreased by more than 50%.

17. BOEING
• Founded in 1916, Boeing has evolved from building “flying boats” for the
US Navy in World War I to the world’s leading innovator and
manufacturer of aircraft today. Organized around three main streams of
products and services: commercial aviation, military aircraft, and space &
communications, Boeing has played a leading role in defining the
aerospace industry.
Boeing Corporate Social Responsibility (CSR) Policy
Boeing Corporate Social Responsibility programs focus on promoting social
and environmental sustainability in three key areas, namely:
environmental sustainability, global & community engagement, and
diversity & inclusion

18. I. Boeing’s Environmental Sustainability Programs
• Recognizing the pressing challenges of climate change, Boeing has taken steps
to minimize its environmental impact in measurable ways. Since 2003, Boeing
has invested $60 billion in green technologies designed to reduce its carbon
footprint by 50% by the year 2050.[2] Other initiatives include an ambitious
2025 plan to decrease greenhouse gas emissions by 25%, solid landfill waste by
20%, and energy use by 10%. In 2020, the company also reiterated its pledge to
make each new line of airplanes 15%-25% more fuel-efficient than the previous
generation. These purposeful investments support Boeing’s Environmental,
Social, and Governance (ESG) efforts.
• In 2020, Boeing received the National Association of Manufacturers
Sustainability Leadership award for its carbon fiber recycling program that
diverts up to one million pounds of solid waste from landfills annually. Building
on the success of this initiative, Boeing is expanding its recycling program to 11
sites around the world, bringing the company one step closer to achieving
carbon-neutral growth.

19. II. Boeing’s Global & Community
Engagement
• Educational outreach is a cornerstone of Boeing’s CSR program. The
company’s initiatives in this regard include:
• Partnering with Discovery Education to create FUTURE U, a free open-
access interactive learning experience to promote STEM education.
• Collaborating with Embry-Riddle Aeronautical University to establish a $3
million scholarship program to support students pursuing specialized
careers in aviation.
• Expanding its successful Norwegian-based Newton Room program to
nine additional countries across Europe to introduce students to math,
meteorology, climate science, and navigation.
• Raising $360,000 through its Liftoff For Learning Drive to provide
essential school supplies for students and teachers.

20. III. Boeing’s Diversity and Inclusion
Programs
• In terms of its diversity and inclusion record, Boeing acknowledges that
significant gaps exist in terms of women and ethnic minorities being equally
represented. To date, women reflect only a quarter of its employee profile, with
racial and ethical minorities comprising roughly 31% of the Boeing workforce.
• To narrow this divide, Boeing announced a number of initiatives to support
historically underrepresented groups, aimed at increasing gender, racial, and
ethnic equality by 20% by 2025. The company also committed to engaging a
diverse network of trained counselors to support people of color and members
of the LGBTQ+ community. In its 2020-21 Global, Equity, Diversity & Inclusion
Report, Boeing reinforced its plans to conduct routine compensation reviews
across gender, ethnicity, and race to ensure that equal pay for equal work is
prioritized.[6]

21. United Spirits Limited, subsidiary of
Diageo Plc
• United Spirits Limited,
abbreviated to USL, is an Indian
alcoholic beverages company,
and the world's second-largest
spirits company by volume. It is
a subsidiary of Diageo,
and headquartered at UB Tower
in Bangalore, Karnataka. USL
exports its products to over 37
countries.

22. United Spirits Limited, subsidiary of Diageo Plc
• United Spirits Limited (“Company”), subsidiary of Diageo Plc, is a
responsible corporate citizen. This document outlines the
Company’s Corporate Social Responsibility Policy (“Policy”), in
alignment with Section 135 of the Companies Act, 2013, and the
Rules notified by the Ministry of Corporate Affairs thereof. This
Policy shall be applicable to all the activities to be undertaken by
the Company in pursuance to its Corporate Social Responsibility
(“CSR”) obligations. This Policy has been amended to meet the
revised requirements of the amendments to the CSR Rules dated
January 22, 2021, notified by the Ministry of Corporate Affairs, and
accordingly replaces the earlier CSR policy with effect from April 1,
2021.

23. The Company will undertake CSR activities through
targeted interventions in the following key areas:
• Promote positive drinking: We want to change the way the world
drinks for the better by celebrating moderation and continuing to
address alcohol-related harm, expanding our programs that tackle
underage drinking, drink-driving, and binge drinking.
• Champion inclusion and diversity: We believe the most inclusive and
diverse culture makes for a better business and a better world; so, we
will champion inclusion & diversity across our business, with our
partners and communities, to celebrate diversity and help shape a
tolerant society

24. • Pioneering Grain to Glass Sustainability: We are committed to
preserving the natural resources on which we all depend. Working in
partnership to tackle climate change, water stress and biodiversity loss,
and helping to create a more sustainable world.
• Any other activity, in alignment with Schedule VII of the Companies
Act, 2013 and the CSR Rules, as may be decided from time to time.
• The Company will also ensure compliance with all other provisions of
the applicable laws with respect to selection of area of CSR activity.

25. ANNUAL ACTION PLAN and MONITORING
• The Company will spend, in every financial year, at least 2% of the
average net profits of the Company made during the 3 immediately
preceding financial years on CSR activities. Administrative overheads
associated with CSR spend shall not exceed 5% of the total CSR
expenditure for the relevant financial year. Any CSR expenditure for
creation or acquisition of a capital asset shall be held in such manner as is
prescribed under the CSR Rules.
• The CSR Committee constituted by the Board of Directors shall monitor
the CSR initiatives regularly. The CSR Committee shall recommend to the
Board, (i) Initiatives to be undertaken, (ii) The expenditure to be incurred
and (iii) The implementation plan and timelines. The CSR Committee shall
periodically monitor implementation of the Policy and ensure that the
CSR activities are undertaken as per the measurable indicators identified
in the annual action plan

26. Comparing the policies of CSR
-CSR Domains:
• Community/ Society Development-
• Education & Skill Enhancement
• Health- services to improve health and hygiene etc
• Environment- conservation of natural resources, species and waste management etc
• Entrepreneurship/ Partnership program- Providing support for income generation and
self employment etc.
• Stakeholder- services to improve health, hygiene, working conditions of employees, and
providing best product and services and other support to the customer etc.
• Disaster Management- relief programs or donations for natural disaster, rehabilitation
etc.
• Sports- promoting sports activities
• Religion/Culture- promoting and preserving religion and cultural values etc
• Donations/Others

27. Transparency Score
We also try to find out the degree of transparency of various companies
involved in CSR activities based on Stakeholder model and try to suggest a
specific and concise format for disclosing CSR practices.
• Cumulative CSR spending for the year disclosed either in the published
accounts or Business Responsibility Report*/Sustainability Report.
• Domain/Sector wise CSR spending/ activity wise amount breakup for the
year disclosed either in the published accounts or Business Responsibility
Report/Sustainability Report
• CSR activities undertaken during the year distinctly disclosed in the
published accounts.
• Business Responsibility Report/ Sustainability Report released.
• CSR strategy disclosed.
• CSR Information disclosed on website.

28. Company
CSR Domains :
TATA GOOGLE BOOING United Spirits
Limited
1. Community/
Society
Development
10 9 3 2
2. Education 9 10 5 4
3. Health 7 7 2 4
4. Environment 9 8 6 7
5. Entrepreneurship
6. Stakeholder 8 8 8 7
7. Disaster
Management
10 10 7 6
8. Sports 8 8 7 6
9. Religion 9 9 7 5
10. Donations 10 10 6 7
Total 80 79 51 48

29. REFERNECE
https://www.tatamotors.com/corporate-social-responsibility.
https://www.asktraders.com/learn-to-trade/ethical-trading/google-csr-policy/
https://research-methodology.net/google-corporate-social-responsibility-csr/
https://csrcfe.org/about-csr-in-india-public-policy/
https://www.thomasnet.com/articles/other/boeing-csr/

30. • YOGINDER SYAL - 5398
• VAIBHAV KUMAR – 5409
• UTKARSH SINGH - 5401