Is CSR a drop in the Ocean or the Ocean in a drop?

Critical Evaluation of CSR contribution of a maharatna company

 

Dr. Zakir H. Molla, Dr. Sarbani Mitra

1Center for Environment and Development, 329, Jodhpur Park, Kolkata, West Bengal 700068.

2Professor, Department of Environment Management, Head, Department of Executive Management,

Indian Institute of Social Welfare and Business Management, Kolkata – 700073.

*Corresponding Author Email: zakirmolla@gmail.com, sarbani_iiswbm@yahoo.co.in

 

ABSTRACT:

Government of India undertakes various programmes/projects towards social development, subsidy investing huge resources to provide decent life and livelihood to its citizens particularly who are marginalized. Corporate Social Responsibility investment in comparison is significantly less. How then such small investment has off late been drawing increased attention and focus not only in the board room but even in the market place and community? This paper critically aims to review the implementation of Corporate Social Responsibility in one of the largest spenders of CSR fund in India. Study of CSR investment and intervention over a considerable period of time in various focus areas, geographical areas, segments shows a great deal of activities are complementing to the Government efforts of delivering developments to the needy and deprived. The study reinforces the belief that where the needs are enormous and resource availability are limited even a drop matters. Deep interpretation and understanding of the project some of which are as unique as supporting Himalayan Mountain range rekindle the hopes that the CSR activities even though small in scale and reach can be a ocean in itself with unlimited potential to replicate and called up for greater good.

 

KEYWORDS: Corporate Social Responsibility, Social Relevance, Companies Act, Sustainable Development, CSR Initiatives, CSR Investment.

 

 


1.    INTRODUCTION:

As per the UN Millennium Ecosystem Assessment 2001-2005, 60% of the world ecosystem is in degradation or being used unsustainably (World Resource Institute, 2015). The report further states that, “over the past 50 years, humans have changed ecosystems more extensively and rapidly than in any comparable period of time in human history”. It is the fact that industries play a major role behind environmental degradation as well as emission of carbon leading to global warming and climate change.

 

The popular perception regarding large-scale business ventures is that they are driven solely and unfailingly by profit. Under these concepts, business houses are expected to integrate environmental and social concerns into their ethical business processes. Here, comes the role of Corporate Social Responsibility (CSR).

 

CSR may be defined as the duty of the organisation to respect individuals’ rights and promote human welfare in its operations (Manakkalathil and Rudolf, 1995; Oppewal et al., 2006). In view of this concept, MNCs are increasingly making community development (CD) investment to demonstrate their commitment to society (Idemudia, 2009).

 

Now, whether a firm visualises these issues as a trivial concern or as a challenge (to cure social and environmental ills) or as a business opportunity can be debated. Buldybayeva (2014) argues that CSR in oil and gas industry poses certain questions of delicate nature since this industry is synonymous with scandals which hide bad CSR solution. Frynas (2009) observed that CSR is usually justified as either as risk management strategy to protect firms from external threats or through involvement with NGOs or other developmental agencies for developing new product services to benefit from external opportunities. Some of the Oil and Gas corporations have put out their priority areas for social investment or community development projects. Some others are doing it based on what the local governments require of them. Some work directly with the community to manage stakeholder concerns while others work with the governments as a mediator between community and corporations. Such diversity in practices lacks a unified approach and it is observed that none of the companies have a specified budget for the CSR.

 

Interestingly, another approach to the CSR debate was fuelled when India mandated a specific set of companies to spend at least 2% of the average net profit of the preceding three years towards activities that would qualify as CSR as per schedule VII of the Companies Act 2013. With this enactment the Union of India became the first country to mandate spending towards CSR activities and also specified activities that would qualify as CSR activities. In this paper we have attempted to review the status of corporate CSR practices in the Maharatna Company in India by critically appraising the resource application in the spectrum of focus areas, schedule VII of the CSR rules. Finally the study attempts to understand the issue even though the total CSR investment is considerably low compared to government investment in these areas.

 

It is observed that a good number of researches (Bowen, 1953, Votaw, 1972; Carroll, 1999; Van Marrewijik, 2003; Ite, 2004; Garriga and Mele, 2004; Fisher 2004; Godfrey and Hatch, 2007; Beurden and Gossling, 2008; Spector, 2008; Dahlsrud, 2008; Okoye, 2009; Carroll and Shabana, 2010; Rahman, 2011; Sheehy, 2015; Ghobadian et al., 2015; Danilovic et al., 2015) have been undertaken on CSR practices in the economic and organizational contexts of Europe and the United States of America.

 

The studies in Indian context are again very limited and those available (Singh and Ahuja, 1983; Maheswari, 1993; Batra, 1996; Hyde et al., 1997; Banerjee, 2001; Paul and Pal, 2001; Pramanik et al., 2007) focused on a few aspects of the same. Only a few studies tried to look into the entirety of CSR but limited themselves to a few industrial setups. There is lack of case study based research focusing on expenditure towards CSR activities and making year wise comparative judgement of the same and evaluating social relevance in the context of listed companies in India. The aim of this paper is to report the findings of our study that sought to assess how far any proactive company can upgrade its social structure, if it incurs expenditure towards various CSR activities and how much these initiatives are socially relevant.

 

The paper is structured as follows. Section 2 provides details about data and methodology adopted followed by a discussion of the findings relating to the CSR initiatives by corporate and its social relevance in section 3. Section 4 sums up and gives concluding remarks.

 

2.    DATA, SAMPLE AND METHODOLOGY:

This section describes the research design of the study including sample description and data collection.

 

Sample Study:

As per the report compiled by the NGO Global Justice Now, 69, out of top 100 economies (based on revenue) in the year 2015, were corporations (Global Justice Now, 2016). Of these 100 top economies including 69 corporations, there are eight corporations from the Oil & Gas sector (World Bank, 2011). If we combine the wealth owned by these 69 companies in the upstream and downstream companies in these Petroleum Oil/Gas sector we get amazingly vast amount of resources controlled by these corporations. Accordingly, oil sector has been identified as the research study, as it has significant impact on the world economy.

 

Secondly, more practical part is the fact that the oil and gas industry in the past has recorded conspicuous negative environmental effects such as oil-spills, rig explosions, refinery explosion, environmental degradation. These have led to antagonism public outcry and activism by the civil society groups and local communities. This has led the oil and gas industry to do something more for the local communities and to mitigate the harmful effects it creates and to build the reputation to be perceived as a preferred corporate neighbours by the local community.

 

Oil and Natural Gas Corporation Limited (ONGC) had highest turnover i.e. 80.72% (90,603.5 Cr), out of total turnover of upstream oil companies (1,12,241.5 Cr) (2013-14). Secondly, in India, there are currently 13 oil and gas sector CPSEs under administrative control of Ministry of Petroleum and Natural Gas. ONGC had incurred highest profit i.e. 46.63% (INR 22,094.81 Cr), out of total profit (INR 47,378.4 Cr) incurred by these 13 oil and gas CPSEs. Accordingly, the study here concentrated to review the status of corporate CSR practices of ONGC by critically appraising the resource application in the spectrum of focus areas, schedule VII of the CSR rules. Finally the study evaluated the social relevance due to expenditure towards ONGC’s CSR activities.

 

Data and Methodology for the Study:

The data for this research is secondary in nature and the research method used Content Analysis. CSR related items were hand picked from all previous researches on the topic primarily those related to CSR of ONGC, Annual Reports of the sample Company for the relevant years, specific reports on CSR, data submitted and published by various bodies pertaining to CSR of the sample company, data published by Government Bodies etc., after a thorough examination of the contents of the same. Literature survey was used for reviewing the related CSR activities over the years.

 

The research approach used for this study is Case Study Method following Yin (2009), Tellis (1997), Zainal (2007), who mentioned that case study method is recognized as a tool in many social science studies more prominent when deals with issues related with regard to sociology (Grassel and Schirmer, 2006), education (Gulsecen and Kubat, 2006), and community based problems (Johnson, 2006), such as poverty, unemployment, drug addiction, illiteracy, etc.

 

Sample Description:

To review the status of corporate CSR practices of ONGC by critically appraising the resource application in the spectrum of focus areas, schedule VII of the CSR rules in a systematic manner, sample description was considered necessary. Oil and Natural Gas Corporation Ltd. (ONGC) is the highest profit making CPSE in India. Accordingly, its CSR budget allocation is also highest. ONGC is a Maharatna CPSE under the administrative control of MOPNG, GOI has 68.94% of its shareholding (as on 31.3.2014).

 

3.     ANALYSIS AND FINDINGS:

To critically assess item wise detail of CSR activities undertaken by ONGC and to quantify expenditure towards CSR activities, detail study on allocation of budget; identification of thrust areas for CSR and activity wise investment in CSR activities were considered necessary.

 

CSR Budget:

CSR policy has expressly mentioned that at least 2% of the average net profit of preceding three years will be allocated as CSR budget. The policy also mentions that unspent amount, if any, will be carried forward and will be added to the next year’s CSR budget. CSR budget of ONGC during last three financial years: 2015-16, 2014-15, 2013-14 as observed from annual report is given in Table 1.

 

 

Table 1: ONGC: CSR Budget versus Expenditure

S. No.

Particulars

2015-16

2014-15

2013-14

1.

Minimum CSR fund to be allocated as per DPE/Companies Act

593.7

660.61

418.52

2.

Fund Allocated

593.7

660.61

418.52

3.

Expenditure Incurred during the year

421.0

495.23

341.25

Source: Sixth Report of Standing Committee on Petroleum and Natural Gas (2014-15) for data of 2013-14 (Lok Sabha) and Reply for Lok Sabha Unstirred Question No. 2457 for 2014-15 and 2015-16 (Lok Sabha).

 

Based on the information available in public domain in the Annual reports of ONGC and the 8th report of the Committee of Public Undertakings, in 2014-15, ONGC had a carry forward amount of INR 744.97 Cr from CSR budget of the previous years. As per Annual Report 2015-16, there was an unspent carry forward CSR component of INR 1348.2 Cr. Of this, an amount of INR 1060.1 Cr was committed towards various ongoing CSR projects during 2015-16. Thus, at ONGC there has been a large amount of unspent CSR amount in the previous years, though it has been reduced in 2015-16. There has not been any reporting and express disclosure towards underspent and carry forward amount of earlier years prior to Companies Act 2013 that has now mandated to report the amount unspent in a particular year.

 

Major CSR Activities During 2015-16:

During the financial year 2015-16, ONGC had allocated INR 593.70 Cr as CSR Budget. There was a carry forward amount of INR 165.38 Cr from the previous year (ONGC, 2017). Out of this during the year ONGC has invested INR 420.99 Cr at various activities within its focus areas as well as within schedule VII of the Companies Act 2013. Some of the major activities undertaken by ONGC during 2015-16 and reported through its annual report are given as follows (ONGC Annual Report, 2015-16):

 

CSR Budget:

The CSR budget for FY 2015-16 was INR 593.70 Cr. Of this, an amount of INR 420.99 Cr was spent during the financial year. As per ONGC Annual Report FY16, the company has spent INR 1202.9 Cr on CSR activities in the last five years. In 2015-16, there was an unspent carry forward CSR component of INR 1348.2 Cr. Of this, an amount of INR 1060.1 Cr was committed towards various ongoing CSR projects.

 

Support to Government Initiatives (2015-16):

·       Swachh Vidyalaya Abhiyan: Under this Swachh Vidyalaya Abhiyan, 8202 toilets were constructed by ONGC

·       Swachh Bharat Abhiyan (Community Led Sanitation campaign): The project aimed to bring behavioural changes among the members of the society, school children parents and teachers about maintaining cleanliness of toilets and surroundings. The IEC project was run in association with Auroville Foundation in 5599 schools.

·       Swachh Bharat Abhiyan: ONGC undertook construction of individual household latrines (IHHL) at various locations

·       LPG for BPL Families: This will benefit 28.62 lakh families with free of cost LPG connection and save them from drudgery of using plants/biomass as fuel

 

Some Unique CSR Projects:

·       Cleaning of Himalayan Tourist spots: The project promotes cleaning expeditions to Himalayan range at J&K, Uttarakhand and HP to identify and remove hazardous garbage/waste generated by tourists at different tourist spots.

·       Beautification of Park adjacent to Jantar Mantar, New Delhi: Under the same focus of Swachh Bharat Abhiyan ONGC tied up with INTACH, for restoration, beautification and maintenance of a park adjacent to Jantar Mantar in New Delhi.

 

Entrepreneurship, Skills and Livelihood Activities:

·       ONGC-GICEIT Computer Centre: In order to promote digital India and to bring computer awareness among underprivileged youth around various operating locations of ONGC, it started five computer centres in 2014 for providing employment-related computer training and soft skills training.

 

Healthcare Initiatives:

·       Varisthajana Swasthya Sewa Abhiyan: With the aim to serve the elderly through free medical care ONGC along with Help-Age India pressed into service Mobile Medicare Units for doorstep medical help.

·       Provision of Drinking Water Facilities: In partnership with Eureka Forbes Institute of Environment, ONGC has provided five water ATM in Varanasi, Uttar Pradesh.

·       Development of Health Infrastructure: To support various hospitals and health care center in their efforts to provide affordable health care to the marginalized and economically weaker section ONGC has provided various infrastructural facilities.

·       Medical Camps: ONGC has carried out Free eye check-up and cataract operation camp in association with implementing partner Anugraha Drishtidaan. In the camp more than 7500 beneficiaries were attended.

 

Educational Initiatives of ONGC:

·       Promotion of Sanskrit Language: To promote Sanskrit and bring awareness and interest among new generation ONGC has joined hands with Sanskrit Promotion Foundation.

·       Support to S-VYASA University, Bengaluru: For setting up a boy’s hostel with a capacity of 350 students ONGC allocated INR 12 Cr to S-VYASA University, Bengaluru

·       Providing Education to Children in Rural Areas: ONGC launched CSR project ‘Ekal Vidyalayas’ for providing free education to children in rural areas. The project has wide reach and coverage and aims to reach out to about 420 schools in 420 villages across 10 states.

·       Renovation of Kasturba Balika Vidyalaya, New Delhi: To support education for weaker section particularly the girl students from backward social classes ONGC supported Harijan Sevak Sangh for renovating the girls’ school building. More than 650 girl students of which 200 are SC/ST Students are the beneficiaries.

 

Development in North-East Region:

·       During 2015-16, ONGC has taken up various CSR activities in the seven sisters (north-eastern states).

 

Environmental Activities:

·       Ringal Plantation in Upper Himalayas: With concern for environmental sustainability ONGC has been pursuing Ringal plantation as part of their CSR activities over years.

·       Harit Moksha: Green Cremation System: Again with concern for environment to save on wood consumption during traditional Cremations, ONGC has undertaken CSR projects under the style and name of “Harit Moksha” in 2010. The project envisaged replacing traditional wood with CNG/LNG in the Crematorium called as green Crematoriums. About 30 such green Crematorium units have been commissioned in eight cities across seven states. As estimated by ONGC this has resulted in the saving of approximately 13000 tons of wood and reduced 26500 tons of GHG.

 

Based on the data available in the public domain, ONGC has undertaken about 468 activities in the financial year 2015-16. A sum of INR 270.80 Cr was spent towards various government driven initiatives such as free LPG connection to BPL candidates (INR 159.94 Cr), toilets in Government Schools in 10 States (INR 101.85 Cr), various Swachh Bharat initiatives (INR 9.01 Cr). The total amount spent during the year towards government driven initiatives work out to be 64.32 % of the total spent of the year (INR 420.99 Cr).

 

In terms of Schedule VII alignment it is observed that out of 468 activities, 46 activities valued at INR 162.27 Cr was undertaken in item (iv) of schedule VII that is, “…ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources and maintaining quality of soil, air and water” (Table 2). The second highest spend was in (i), that is, “…to eradicate hunger, poverty and malnutrition, promote preventive health care and sanitation and making available safe drinking water”. A total of 143 activities valued at INR 152.66 Cr were undertaken in this item. The third largest investment was in the area of item (ii) that is, “…to promote education, including special education and employment enhancing vocation skills especially among children, women, elderly, and the differently abled and livelihood enhancement projects”. About 108 activities at INR 70.34 Cr were undertaken towards this. While substantial investment was made in the other two items (iii) of “…Promoting gender equity…”. No investment has been made in item no. (viii) and (ix) i.e. in the area “…contribution to the Prime Minister's National Relief fund, contributions to technology incubation projects”.

A detailed analysis of item no. (iv) of Schedule VII of Companies Act 2013 shows that out of 46 activities at an approximate cost of INR 162.27 Cr. An amount of INR 159.94 Cr was invested for providing free LPG connection to people below poverty line. This is an accumulation for earlier years as mentioned in the annual report.

 

A detailed analysis of item no. (i) shows that out of 143 activities valued at INR 152.66 Cr, a total of 86 activities valued at INR 110.86 Cr was towards sanitation and providing school toilets under Swachh Vidyalaya (INR 101.85 Cr.) and the balance activity towards providing clean and safe drinking water in community schools and water facility, hand pump and community toilets, individual house hold toilets and IEC activities for changing behaviour towards Swachhta awareness etc.

 


 

Table 2: Schedule VII Item wise CSR Spent by ONGC: FY 2015-16

Item Under Schedule VII of Company Act 2013

Item

No. of Activities

%

INR Lakhs

%

Eradicating hunger, poverty and malnutrition, promoting health care including preventive health care and sanitation including contribution to the Swachh Bharat Kosh set-up by the Central Government for the promotion of sanitation and making available safe drinking water

(i)

143

30.56

15265.74

36.26

Promoting education, including special education and employment enhancing vocational skills especially among children, women, elderly and the differently-abled and livelihood enhancement projects

(ii)

108

23.08

7034.30

16.71

Promoting gender equality, empowering women, setting up homes and hostels for women and orphans; setting up old age homes, day care centres and such other facilities for senior citizens and measures for reducing inequalities faced by socially and economically backward groups

(iii)

63

13.46

1733.67

4.12

Ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources and maintaining quality of soil, air and water including contribution to the Clean Ganga Fund set-up by the Central Government for rejuvenation of river Ganga

(iv)

46

9.83

16226.83

38.54

Protection of national heritage, art and culture including restoration of buildings and sites of historical importance and works of art; setting up public libraries; promotion and development of traditional arts and handicrafts

(v)

27

5.77

390.87

0.93

Measures for the benefit of armed forces veteran, war widows and their dependents

(vi)

2

0.43

100.48

0.24

Training to promote rural sports, nationally recognized sports and Olympic sports

(vii)

37

7.91

677.75

1.61

Rural development projects

(x)

31

6.62

568.89

1.35

Administrative overheads

-

11

2.35

101.46

0.24

Grand Total

 

468

100.00

42099.99

100.00

 


Major CSR Activities During 2014-15:

As per annual report published by ONGC an amount of INR 660.61 Cr was allocated as CSR budget for the year 2014-15. There was a carry forward amount of INR 77.27 Cr from the allocation of 2013-14. ONGC has invested INR 495.23 Cr at various activities within its focus area as well as within schedule VII of the Companies Act 2013. A glimpse into the major activities undertaken by ONGC as reported in the ONGC Annual Report 2014-15 is presented as follows (ONGC Annual Report, 2014-15):

·       Out of the CSR Budget of INR 660.61 Cr, ONGC spent an amount of INR 495.28 Cr in FY 2014-15. This interprets to an overall utilization of 74.97% of the CSR Budget.

·       In the last 7 years, ONGC contributed INR 1880.7 Cr towards various CSR activities.

 

Education and Healthcare:

·       ONGC Centre for vocational rehabilitation for the differently abled: To support differently-abled, particularly mentally challenged youth, adults and children,ONGCassisted Tamanna School of Hope, Vasant Vihar, by providing an Autism Centre and imparting specific skills for rehabilitation.

·       ONGC-GICEIT Computer Education Program: In order to promote digital India and to bring computer awareness among underprivileged youth around various operating locations of ONGC it started five computer centres in 2014 for providing employment-related computer training and soft skills training in collaboration with its, implementing partner Bharatiya Vidya Bhavan. More than 8000 students have received computer training through these centres in the financial year 2014-15.

·       ONGC-The Akshaya Patra Foundation: To strengthen the existing midday meal programme of Government by supplying hot and nutritious food to the school ONGC supported Akshaya Patra Foundation in setting up of a modern automated kitchen in Surat,Guajrat with a capacity of 2 lakhs meal per day.

·       Community School at Sitapur, Uttar Pradesh: ONGC provided INR 2.7 Cr towards the capital expenditure required for setting up of a community school in Sitapur, Uttar Pradesh.

·       ONGC Super 30: To help realize the dreams of potential meritorious but marginalized students from host community, ONGC super 30 scheme provide 11-month free of cost residential coaching on IIT/other engineering entrance exams. This is an all-expense paid residential training at Sivasagar Assam.

·       Community Hospital in Lakhimpur-Kheri, Uttar Pradesh: In order to provide affordable health care ONGC under took a public private partnership in setting up of a twenty-six bedded Community hospital. This facility will provide health care at a very nominal, much less than government rates to people below poverty line. Economically and socially backward classes in and around Lakhimpur Kheri Uttar Pradesh will benefit from it.

·       Government General Hospital (GGH), Kakinada: ONGC with the aim to provide better health care facility to the community around its operating area in Kakinada has supported the Government hospital by providing infrastructure and medical equipment.

·       ONGC Mission Ujala: To fight and control blindness ONGC took a project called Mission Ujala in collaboration with an NGO Praani. The project targeted to screen more than fifty thousand children in the government school in and around Delhi. It also envisaged to provide free spectacles to the students found to have refractive error. About 3000 students found to have eye problems were provided medicine and spectacles free of cost.

·       Support to Cheshire Home Project for Physically and Mentally Challenged: To support the differently abled children from economically week families living in the slums of Mumbai by way of providing treatments and aids so that they can live normal life.

·       Aids and Appliances to person with disability: ONGC partnered with Artificial Limbs Manufacturing Corporation of India (ALIMCO) and Bhagwan Mahaveer Viklang Sahayata Samiti (BMVSS), to support with Orthopaedic, Hearing and Visual Aids. The program run in 39 ONGC operational areas and 61 Backward district helped more than 45,495 beneficiaries.

 

Environmental Initiatives:

·       Eastern Swamp Deer Conservation Project: Under Phase II Swamp Deer Kaziranga National Park were captured and placed at Manas National park to increase the dwindling number.

·       Harit Moksha: With concern towards environment and in order to reduce usages of fire wood and promote natural Gas/LPG green Crematorium were constructed. A total of 30 Crematoriums were installed in eight cities in seven states. It is estimated that the project helped savings 13,700 tons of wood and reduced 26,500 tons of Green House Gas (GHG) emissions.

·       Development of Backward Districts: 49 Wind Turbine Generators (capacity 2.1 MW each) have been planned at Backward district (Jaisalmer) of Rajasthan in collaboration with M/s Suzlon Energy Limited.

 

Women Empowerment: ONGC took leading role to empower women in CPSE and accordingly started. Women in Public Sector/Women Development Forum.

 

Other CSR Initiatives:

·       Hortoki Water Supply Scheme: With the aim to support the people of village Horitaki in Mizoram with safe drinking water ONGC constructed water tank to assure continued supply of 40 lpd till 2014.

·       Developing sports complex having capacity of 30000 in Dehradun in collaboration of Govt. of Uttarakhand.

·       Dashrath Stadium at Agartala: ONGC invested INR 24.3 Cr to Create an indoor stadium

·       IIT, Agartala: To make technical training and skill development available and affordable ONGC has provided CSR fund of INR 3 Crores for construction of a new IIIT Campus in Agartala.

 

Based on the data available in the public domain, ONGC has undertaken about 298 activities by investing INR 215.60 Cr. during the year 2014-15. The details of the balance amount were not available. Our following analysis is based on this 298 activities and INR 215.60 Cr. Out of these, about INR 104.78 Cr was towards various government driven initiatives such as LPG scheme for BPL families at INR 83.07 Cr, construction/repair of toilets in Schools under Swachh Vidyalaya Abhiyan at INR 20.06 Cr and activities in the area of Swachh Bharat. The investment driven by government initiatives constitutes about 48.60% of the total CSR spent of the year.

 

In terms of Schedule VII alignment it is observed that out 298 activities amounting to INR 215.60 Cr, 47 activities valued at INR 91.08 Cr was undertaken in item (iv) of schedule VII that is “…ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources and maintaining quality of soil, air and water” (Table 3). Out of that, an amount of INR 83.07 Cr was spent on providing free LPG connection to people below poverty line.

 

76 activities valued at INR 55.53 Cr were undertaken in item (ii) of schedule VII of the companies Act 2013, that is to, “…promote education, including special education and employment enhancing vocation skills especially among children, women, elderly and the differently abled and livelihood enhancement projects”. Leaving small sum of investment (INR 2.33 Cr) towards skill development initiatives the major expenditure was towards operation of Kendriya Vidylaya (INR 32.77 Cr at seven states) at various locations and also providing school furniture equipment to schools and providing scholarships (INR 82 lakhs towards meritorious SC/ST students)

 

The third largest spent was in item (i) of schedule VII of the companies Act 2013 that is to “…eradicate hunger, poverty and malnutrition, promoting preventive health care and sanitation and making available safe drinking water” a total of 70 activities were undertaken valued at INR 49.72 Cr. A major mount of this was spent towards Swachh Vidyalaya (Construction of school toilets at cost of INR 20.06 Cr at nine states). In addition, provision of water facilities in school and communities and various health related initiatives (44 Activities INR 28.01 Cr) were taken up. These included provision of medical equipment to hospitals, supplying Ambulance, undertaking health camp and other initiative.

 

While substantial investment was made in the other areas such as items (vii) and (iii). There has not been any expenditure in item no. (vi), (viii), (ix) and (xii).


 

Table 3: Schedule VII item wise CSR Spent by ONGC: FY 2014-15

Item Under Schedule VII of Company Act 2013

Item

No. of Activities

%

INR Lakhs

%

Eradicating hunger, poverty and malnutrition, promoting health care including preventive health care and sanitation including contribution to the Swachh Bharat Kosh set-up by the Central Government for the promotion of sanitation and making available safe drinking water

(i)

70

23.49

4972.45

23.06

Promoting education, including special education and employment enhancing vocational skills especially among children, women, elderly and the differently-abled and livelihood enhancement projects

(ii)

76

25.50

5553.08

25.76

Promoting gender equality, empowering women, setting up homes and hostels for women and orphans; setting up old age homes, day care centres and such other facilities for senior citizens and measures for reducing inequalities faced by socially and economically backward groups

(iii)

48

16.11

643.93

2.99

Ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources and maintaining quality of soil, air and water including contribution to the Clean Ganga Fund set-up by the Central Government for rejuvenation of river Ganga

(iv)

47

15.77

9107.66

42.24

Protection of national heritage, art and culture including restoration of buildings and sites of historical importance and works of art; setting up public libraries; promotion and development of traditional arts and handicrafts

(v)

10

3.36

193.21

0.90

Training to promote rural sports, nationally recognized sports and Olympic sports

(vii)

25

8.39

837.97

3.89

Rural development projects

(x)

7

2.35

94.18

0.44

Administrative overheads

-

15

5.03

157.68

0.73

Grand Total

 

298

100.00

21560.16

100.00

 


Major CSR Activities During 2013-14:

ONGC had allocated INR 418.52 Cr as CSR Budget for the year 2013-14. Out of this amount during the year ONGC has invested INR 341.25 Cr at various activities within its focus area as well as within schedule VII. Some of the major activities as covered in the ONGC Annual Report are presented as follows (ONGC Annual Report, 2013-14):

·       Out of the CSR Budget of INR 418.5 Cr, ONGC spent an amount of INR 341.3 Cr in FY 2013-14 which is approximately 86% of the CSR budget.

·       In the last 7 years, ONGC has contributed INR 1327.0 Cr towards various CSR activities.

 

Employment Generation/ Skill Development Initiatives:

·       Mokshagundam Visvesvaraya Centrefor training Master Trainers in Skill Development (MVCTMTSD): To support in the governments’ renewed focus on skill building in order to achieve demographic dividend ONGC undertook to develop master trainer who can impart training to prospective job seeking unemployed marginalized youth. The program aims to train up about 27,000 Master Trainers in the next ten years.

·       Apparel training program in Chhindwara (MP): With the aim to provide employment/job oriented skill to the young boys and girls from the tribal area of Chhindwara district, ONGC collaborated with Apparel Training and Design Centre (ATDC), Gurgaon, the program aimed to train 180 boys and girls from poor families and equip them with certificates/ diploma in respective skills (six) to make them job ready. The program has also set a target of at least 70% placement post skill development.

·       Training on agricultural sector and animal husbandry: To support the marginalized farmer ONGC took upon to provide training on usage of technology, optimizing usage of water, manure pesticide etc. It also provided high yield/hybrid/pest resistant seeds, manures, fertilizers to deserving farmers.

·       Auto Loans in Chikkaballapur, Karnataka: To support the marginalized and economically backward families and providing livelihood opportunity ONGC provided margin money (INR 0.6 Cr of CSR fund was allocated in 2013-14) by way of supporting the auto loans taken by 200 beneficiaries. The project is likely to bring dignity, sustainable livelihood and upliftment of otherwise helpless families.

·       Udaan: ONGC joined hands with National Skill Development Council for providing technical and soft skills to educated youth of J&K to make them employable.

·       Development of Backward Districts: Setting up of forty-nine Wind Turbine Generators (2.1 MW each) at backward district Jaisalmer, Rajasthan.

 

Health Care:

·       Assam Medical College, Dibrugarh: To improve the health care facility provided by government hospital in Dibrugarh, Assam ONGC under its CSR budget provided Laboratory and other facilities for Heart Surgery in Assam Medical College, Dibrugarh.

·       Community Hospital in Lakhimpur-Kheri, Uttar Pradesh: ONGC invested INR 4.5 Cr towards Capex while the OPEX will be taken care by private partner. The project uses PPP model that aims to help BPL and economically disadvantaged section of society with cheap and affordable healthcare services.

·       King George Hospital, Vizag: Government Hospital King George at Visakh is setting up a nine story hospital to strengthen the oncology center. This is being supported by other CPSE. This hospital will provide quality health care service to the poor and marginalized cancer patients.

·       District Government Hospital, Chikkaballapur, Karnataka: To improve the health care facility provided by government hospital in Chikballapur, Karnataka, ONGC under its CSR budget provided various equipment and upgrading existing infrastructure. The local populace particularly from economic weaker section of the society will be benefited because of this intervention.

·       Government General Hospital (GGH), Kakinada: To help in better healthcare to the disadvantaged section of population from east Godavari District ONGC supported with INR 1.9 Cr to provide a blood bank and other healthcare equipment.

·       ONGC Mission Ujala: To fight and control blindness ONGC took a project called Mission Ujala in collaboration with an NGO Praani. The project targeted to screen children in the government school in and around Delhi. Spectacles/Eye-wear was provided to 3,000 children that were detected with refractive errors along with medicines under this project in the year 2013-14.

 

Education and Vocational Courses:

·       Shirdi Sai Baba School in Mahoba, UP: ONGC with an investment of INR2.1 Cr ONGC supported the school with the aim to provide free education, food, clothing, study materials for the downtrodden and marginalized students of backward region Mahoba.

·       ONGC supported The Akshaya Patra Foundation by providing a fully automated kitchen at Surat Gujarat for providing mid-day meals to 2 lakh school going children (enrolled in Govt. schools) per day in the District of Surat.

·       English medium residential school in Patna, Bihar: In one of its key initiatives to mitigate social problems like poverty unemployment social injustice and left wing extremism and Crime particularly faced by Mushahar Community ONGC undertook the project of constructing an English medium residential school in Patna Bihar.

·       Community School at Sitapur, Uttar Pradesh: ONGC partnered with private party(Charitable trust) to set up a community school in sitapur where ONGC to invest towards Capex to the tune of INR 2.7 Cr and the OPEX to be taken care by partner

 

Projects for Physically and Mentally Challenged:

·       ONGC Centre for vocational rehabilitation for the differently abled: INR 1.3 Cr by way of support was provided Tamana School of Hope, Vasant Vihar, New Delhi for provision of Autism Centre.

 

Other CSR Initiatives:

·       Hortoki Water Supply Scheme: With the aim to support the people of village Horitaki in Mizoram with safe drinking water ONGC constructed water tank to assure continued supply of 40 lpd till 20143. This called for an investment of INR 0.9 Cr and to help about 450 Household.

·       Developing sports complex having capacity of 30000 in Dehradun in collaboration of Govt. of Uttarakhand at an investment of INR 50 Cr.

·       Dashrath Stadium at Agartala: ONGC invested INR 24.3 Cr to Create an indoor stadium

·       IIIT, Agartala: ONGC financially supported with INR 3.0 Cr for setting up a new IIIT in Agartala, Tripura.

·       Chief Minister's Relief Fund: Uttarakhand: ONGC Provided INR 2.0 Cr to chief minister’s relief fund

 

Apart from above initiatives ONGC continued with its major CSR interventions of earlier years such as Varisthajana Swasthya Sewa Abhiyan – Health Care for elderly (NGC-GICEIT Computer Centre- Job oriented computer course for under privileged, ONGC-Eastern Swamp Deer Conservation Project, Harit Moksha – environment friendly Green Cremation.

 

Based on the data available in the public domain ONGC has undertaken about 274 activities by investing INR 183.04 Cr during the year. The details of expenditure towards net of INR 341.25 are not available in the public domain. Our analysis is based on these data available in ONGC website.

 

In terms of Schedule VII alignment it is observed that out of overall 274 activities amounting to INR 183.04 Cr, a total of 75 activities valued at INR 92.30 Cr. were undertaken in items (ii) that is towards “… promoting education, including special education and employment enhancing vocation skills especially among children, women, elderly, and the differently abled and livelihood enhancement projects” (Table 4). A major amount was spent towards supporting Kendriya Vidyalaya (INR 31.41 Cr in seven states). A total of 34 activities amounting to about INR 29.06 Cr. was spent towards job oriented Skill Development and vocational training. Balance amount was spent towards providing scholarships, school infrastructure such as construction of Classrooms, library, supply of school furniture, equipment, computers, laboratory equipment etc.

 

Towards item no. (i) of schedule VII, that is to “…eradicating hunger, poverty and malnutrition, promoting preventive health care and sanitation and making available safe drinking water” a total of 71 activities were taken up at a total value of INR 58.93 Cr. Only for providing water and sanitation and amount of INR 3.29 Cr was spent through 17 activities. Balance amount was spent towards providing health infrastructure like hospitals, providing equipment, ambulance, organizing health camp etc. through 54 activities (INR 55.63 Cr)

 

The third largest investment was in the area of item (iv) of schedule VII of the companies Act 2013 that is “…ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources and maintaining quality of soil, air and water” by undertaking 20 activities at INR 12.59 Cr. While substantial investment was made in the other areas such as items (iii) and (vii). There has not been any expenditure in item no. (viii), (ix), (xi).


 

Table 4: Schedule VII item wise CSR Spent by ONGC: FY 2013-14

Item Under Schedule VII of Company Act 2013

Item

No. of Activities

%

INR Lakhs

%

Eradicating hunger, poverty and malnutrition, promoting health care including preventive health care and sanitation including contribution to the Swachh Bharat Kosh set-up by the Central Government for the promotion of sanitation and making available safe drinking water

(i)

71

25.91

5892.51

32.19

Promoting education, including special education and employment enhancing vocational skills especially among children, women, elderly and the differently-abled and livelihood enhancement projects

(ii)

75

27.37

9230.09

50.42

Promoting gender equality, empowering women, setting up homes and hostels for women and orphans; setting up old age homes, day care centres and such other facilities for senior citizens and measures for reducing inequalities faced by socially and economically backward groups

(iii)

64

24.82

1043.36

5.70

Ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources and maintaining quality of soil, air and water including contribution to the Clean Ganga Fund set-up by the Central Government for rejuvenation of river Ganga

(iv)

20

7.30

1259.05

6.88

Protection of national heritage, art and culture including restoration of buildings and sites of historical importance and works of art; setting up public libraries; promotion and development of traditional arts and handicrafts

(v)

2

0.73

10.43

0.06

Measures for the benefit of armed forces veteran, war widows and their dependants

(vi)

1

0.36

2.00

0.01

Training to promote rural sports, nationally recognized sports and Olympic sports

(vii)

21

7.66

571.1

3.12

Rural development projects

(x)

6

2.19

112.15

0.61

Administrative overheads

-

10

3.65

184.15

1.01

Grand Total

 

274

100.00

18304.84

100.00

 


Comparison and Review of ONGC CSR Activities:

As discussed earlier ONGC Annual Reports and the 8th report of the Committee of Public Undertakings, reported in 2014-15, that ONGC had a carry forward amount of INR 744.97 Crores from CSR budget of the previous years. As per Annual Report 2015-16, there was an unspent carry forward CSR component of INR 1348.2 Cr. Of this, an amount of INR 1060.1 Cr was committed towards various ongoing CSR projects during 2015-16. Thus, at ONGC there has been a large amount of unspent CSR amount in the previous years, though it has been reduced in 2015-16. There has not been any reporting and express disclosure towards underspent and carry forward amount of earlier years prior to Companies Act 2013 that has now mandated to report the amount unspent in a particular year. Figure 1 shows that in terms of amount of unspent budget as well as the percentage of unspent budget with respect to total budget have increased over the three years. This seems to be challenge at ONGC as despite reference in various parliamentary committee as well as in parliament there does not seem to have any improvement in this area.

 

Figure 1: Budget and Expenditure due to CSR Activities of ONGC

 

Government Initiatives Driven CSR:

There has bene a steady increase in government driven initaitives in ONGC. Pre-Company Act 2013 when it was not mandatory the details have not been reported. Thus we cannot make any analysis for the year 2013-14. However, same is on the upward trends in the next two years as can be observed from the Table 5.


 

Table 5: ONGC: Expenditure Towards Government Initiatives Driven CSR                                                                            (INR Cr)

Particulars

2013-14

2014-15

2015-16

CSR Investment under Government Initiatives like Swachh Bharat Abhiyan, PMUY/LPG Connection for BPL Families, Skill Development Institutes, Swachh Vidyalaya Abhiyan

NA

104.78

270.80

Total CSR Investment

183.04

215.60

420.99

% of Total CSR Investment

NA

48.60

64.32

 


ONGC Schedule VII Item Wise Investment in Three Years:

Sector wise investment shows that the investments are predominantly in the area of health, education and environmental sustainability. The Environmental sustainability amount shows as the highest spent in 2015-16 (Figure 2), as the contribution of three years towards free LPG connection to BPL people was made out from the CSR fund of 2015-16 amounting to INR 343.5 Cr. The next highest investment was in item (i) of Schedule VII of Companies Act 2013 that is, “…Eradicating hunger, poverty and malnutrition, promoting health care including preventive health care and sanitation including contribution to the Swachh Bharat Kosh set-up by the Central Government for the promotion of sanitation and making available safe drinking water”. The next higher focused investment was in item education (ii) that is,“…Promoting education, including special education and employment enhancing vocation skills especially among children, women, elderly and the differently abled and livelihood enhancement projects”.

 

Figure 3 presents that in 2013-14 maximum focus was given towards item no. (ii) Promoting education (50.42%), followed by item no. (i) Eradicating hunger (32.19%), whereas in 2014-15 maximum focus was given towards item no. (iv) Ensuring environmental sustainability (42.24%), followed by item no. (ii) Promoting education (25.76%) and item no. (i) Eradicating hunger (23.06%). In 2015-16, maximum focus was given towards item no. (iv) Ensuring environmental sustainability (38.54%), followed by item no. (i) Eradicating hunger (36.26%) and (ii) Promoting education (16.71%). Therefore it has been explored from the cumulative picture that since 2013-14 to 2015-16, maximum attention has been paid towards item no. (iv) Ensuring environmental sustainability (32.44%) followed by item no. (i) Eradicating hunger (31.88%) and (ii) Promoting education (26.62%), whereas least priority has been given on item no. (vi)Measures for the benefit of armed forces veteran (0.13%) and item no. (v) Protection of national heritage (0.73%).

 

Figure 2: Schedule VII Item Wise Expenditure Towards CSR by ONGC

 

 

Figure 3: Yearwise Percentage Distribution of Expenditure Towards CSR of Each Item Under Schedule VII by ONGC


 


ONGC-CSR the Ocean in a Drop:

An extensive CSR Budget permitted ONGC to create impact on array of socio-economic-environmental arena across the length and breadth of the nation. After enactment of Companies Act, 2013, ONGC under its CSR implemented hundreds of activities both short term as well as long term. ONGC was the largest contributor to the government’s developmental schemes like LPG Connection for BPL Families and Swachh Bharat Abhiyan and Swachh Vidyalaya Abhiyan. In fact, it was the largest contributor to these schemes among the PSUs under study.

 

ONGC under its CSR has taken the exercise of maintenance of maintaining the national heritage structures of the country. It has taken the task of beautification of park near Jantar Mantar in Delhi and other similar initiatives. ONGC has also taken initiatives to promote Indian culture by promoting Sanskrit language and yoga.

 

Other than the above, ONGC CSR initiatives contributed to diverse fields like creation of health and education infrastructure in various parts of the country. ONGC supported hospitals have helped thousands of people by providing them critical facilities like nephrology units in public hospitals. Separate women wing in a hospital at Mangalore ensured privacy of women and thus maintaining their dignity along with the superior health care. ONGC has donated health care equipment to many hospitals and health centers in the country. Creation of educational infrastructure at educational institutes of all levels has enhanced quality of education in the country. ONGC through Ekal Vidyalaya initiatives has impacted thousands of children in rural areas.

 

ONGC has supported several community development initiatives by creating social infrastructure like provision of drinking water, construction of public roads etc. Its efforts in skill development and entrepreneurship development have provided employment and self-employment opportunities to thousands of youth. It has adopted many innovative methods that has trained youth in various agriculture related skills along with industrial skills. Efforts are also given for differently-abled by providing artificial limbs and various scholarships. Providing water facility in north east, creating green crematorium, taking care of endangered plants and animals are some of the exceptional contribution towards environment, ecosystem, flora and fauna that create sustainable planets. The number of beneficiaries of all the endeavour ONGC has undertaken have neither been reported exclusively neither they can be counted as some of the interventions are community based. However, it can be inferred from the quantum of resources allocated huge number of projects undertaken that millions of lives and family must have been touched by ONGC through their CSR initiatives across the length and breadth of the country.

 

4.    SUMMARY AND CONCLUSION:

It is generally believed and affirmed through available published articles that a huge gap exists in the academic discourses on CSR. There are limited studies on CSR globally and even the existing studies are focused on few geographical regions of the world. The studies in Indian context are again very limited started gaining much interest since the time of enactment process on CSR has started about a decade ago. Also only a few studies tried to look into the entirety of CSR but limited themselves to a few industrial setups. A further deeper analysis suggests that globally there are a lot of discussions on CSR of Oil and Gas sector companies due to their resourcefulness as well as nature of their business. However, the same in not available in Indian context to that scale despite the fact that Oil and Gas sector companies of India are among the largest companies of the world with significant impact on economic health of the nation as well as on a long list of stakeholders.

 

This paper has tried to review the status of corporate CSR practices in one of the largest CSR spender in India by critically appraising the resource application in the spectrum of focus areas, schedule VII of the CSR rules,gegographical area. Also some of the unique initiatives were reviewed on holistic approach.

 

ONGC was the largest contributor to the government’s developmental schemes like LPG Connection for BPL Families and Swachh Bharat Abhiyan and Swachh Vidyalaya Abhiyan during the period of review. Geographically also it touched wide parts of the country. The contribution in the area of livelifhood, skill development ,poverty alleviation ,water and sanitation education rural development and environmental sustainability have been immense even tough it fall shorts in terms of quantum and scale of Government initiavies in similar areas.

 

ONGC has immensely contributed in protection of environment by taking various measures in plantation of varied flora to rejunuvete the ecosystem. It has also supported LPG conncetion to people below the poverty line that helped usage of clean fuel for cooking rather than depending on biomass or forest inputs thereby enhancing health of the female folk from pollution and conservation of forest. ONGC has taken unique initiatives of protection of Himalayan ecosystem and ensured cleanliness in Himalayas by sending cleanliness expeditions. This activity has helped in maintaining cleanliness by removing huge garbage from the Himalayas. This will have significant impact on one of the most fragile ecosystem of earth. Such initiatives can be eye opener when the planet is at threat of danger not only from global warming but also rapid degradation due to injection of non-bio degradable wastes in to fragile ecosystem. Such unique initiative can have catalytic effects enhancing increased intervention from Government, Nonprofit Organisation and corporates. These can be emulated, replicated and scaled up for addressing the latent need of mother earth. It may be reminder to all of us particularly the corporates that in the event of temperature rise beyond 2.0 degrees we will have no place to run. As per McKinsey Global Institute (MGI) that the impact of global heating on outdoor work and loss of productivity could be anything between 2.5% -4.5% of Gross Domestic Product by 2030. Such CSR activity by one of the important Maharatna CPSEs may cultivate the culture to respect the nature. After all nature through its various action and or reaction constantly reminding us to acknowledge our quintessential equality and interdependency with nature. Sooner we do with humility it may better for all including human race and mother earth.

 

As with all l work in this area, our observation, understanding and consequent results are subject to certain limitations. First, our sample study covers only one enterprise and the results we document may not adequately capture the historical trend of socio-economic gain due to expenditure towards CSR initiatives. Second, we completely depended on secondary data available in public domain for the analysis Despite these potential shortcomings, we believe that our findings contribute evidence on the recent trend of oil and gas sector CPSEs and their influence and impact on sensitive and burning issue with simple but unique CSR initiatives.

 

There is a need for continuing more exploratory and empirical research on different aspects of corporate social responsibility. Instead of focusing only one Oil and Gas sector CPSE, comparison could be made among similar organization on the issue. Apart from comparing year wise extent of CSR investment and evaluating extent of social upgradation and unique ness and potential of some intervention, future research may analyze investor pressure, litigation, regulation/ legislation, innovation and quality control, productivity and cost savings, expenditure on social overheads, quality assurance and consumer protection, employees participation in management, corporate governance parameters etc. on corporate social responsibility practice. Even, future research may be conducted to identify the driving forces for taking CSR initiatives in the Indian context in a more detailed way. A comparative study may also be undertaken on CSR initiatives in developing countries.

 

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Received on 19.06.2020         Modified on 11.07.2020

Accepted on 31.07.2020      ©AandV Publications All right reserved

Res.  J. Humanities and Social Sciences. 2020; 11(4):271-283.

DOI: 10.5958/2321-5828.2020.00044.3