CORPORATE SOCIAL RESPONSIBILITY: THE ROLE OF LAW AND IMPACT ON CUSTOMER SATISFACTION

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CORPORATE SOCIAL RESPONSIBILITY: THE ROLE OF LAW AND IMPACT ON CUSTOMER SATISFACTION

CHAPTER – 1 : INTRODUCTION
1.1 Corporate Social Responsibility
1.2 Literature Review.
1.3 Significance of the Study
1.4 Research Question
1.5 Objective
1.6 Hypothesis
1.7 Research Methodology

1.8 Tentative Chapters

CHAPTER – 2 : GLOBAL INITIATIVES OF CORPORATE SOCIAL RESPONSIBILITIES: THEORIES AND GUIDELINES FOR CORPORATE SOCIAL RESPONSIBILITY PRACTICES

2.1 Three Theories of Corporate Social Responsibility

2.2 International Scenario

2.3Conclusion

CHAPTER – 3 : LEGAL PROVISIONS AS PER INDIAN LAW AND ITS IMPLEMENTATION
3.1 For Whom it is Applicable

3.2 What to do when Corporate Social Responsibility is Applicable

3.3 Reporting for Corporate Social Responsibility

3.4 Role of Corporate Social Responsibility Committee

3.5 What if a Company Ceases to be Covered under S.135?

3.6 Corporate Social Responsibility Activities

3.7Funding

3.8 Concept of Green Criminology

3.9 Limiting Factors

3.10 Policies in India Regarding Environmental Law

3.11 Environmental Law Defined in Indian Law

3.12 Conclusion

CHAPTER – 4 : CORPORATE SOCIAL RESPONSIBILITY’S IMPACT ON CUSTOMER SATISFACTION

4.1 Loyalty of Customers

4.2 Relationship between Corporate Social Responsibility and Customer Loyalty

CHAPTER – 5 : CASE STUDY ON COCA COLA, WALMART

AND APPLE
5.1 Coca-Cola

5.2 Walmart

5.3 Apple

CHAPTER – 6 : SUGGESTIONS AND RECOMMENDATIONS
6.1 Conclusion

TABLE OF CASES

Damodar Rao v. S.O. Municipal Corporation AIR 1987 AP 171
M.C. Mehta and Anr. Etc vs. Union Of India and Ors. Etc 1986 SCR (1) 312
M.C. Mehta vs. Union of India AIR 1988 SCR (2) 538
Union Carbide Corp V. Union Of India 1990 AIR 273, 1989 SCC(2) 540
Walmart Stores Inc. v. Dukes et al.75

CHAPTER -1

INTRODUCTION

This chapter gives a brief introduction of the research paper. The researcher has discussed the scope, objective, statement of problem, limitations, hypothesis, research questions, sources and methods of data collection, literature review and brief organization of the research.

CORPORATE SOCIAL RESPONSIBILITY

The concept of CORPORATE SOCIAL RESPONSIBILITY (CORPORATE SOCIAL RESPONSIBILITY) refers to a step taken by the Corporate in order to evaluate and take responsibility for corporate‘s effect on social welfare and impact on environment and move forward in the direction of promoting positive environmental and social changes. Most of the times these efforts are taken by the Corporation voluntarily and sometimes they are guided by the provisions of law. One of the main reasons to do CORPORATE SOCIAL RESPONSIBILITY is the fact that profit is only earned from the society and one should give something back to the society. Moreover, if a corporation wants a sustainable growth it is very much important for the company to look and concentrate on many aspects which will include environment, ethics,norms, values, welfare of society and company‘s employees, in other words we can say that corporation should focus on social development through various aspects.1 Other aspects like innovation2, quality and trust3 are important factors in order to gain corporate better reputation among the customers and ultimately help in betterment of brand image. The concept of Triple bottom line i.e. people, planet and profit is important for the activities related to CORPORATE SOCIAL RESPONSIBILITY. Where people refer to honest and fair business practices, planet refers to practices which support sustainable developments. Levitt, T. in his book “Industrial Purchasing Behavior: A Study of Communications Effect” (1965) defined “corporatereputation” from a buyer‘s perspective saying that “where the customer perceive the firm as good or bad, trustworthy, reliable, and believable based on his previous experience with the firm.” Milton Friedman describes ―Customer Satisfaction‖ as an evaluation of total purchase and consumption experience with goods or services over time. Stakeholders and institutional theories lay emphasis on how a socially responsible organization‘s actions not only bring economic benefits but also non financial gains through happy customers and a better society.4

Definitions of CORPORATE SOCIAL RESPONSIBILITY:

CORPORATE SOCIAL RESPONSIBILITY is formulated and mentioned for the first time in 1953 by Howard R.Bowen when author published his work‖ Social

Responsibility of Businessman‖.
· According to Bowen the “social responsibility of

businessman refers to the obligations of businessmen to pursue those policies, to make those decisions or to follow those lines of action which are desirable in terms of the objectives and values of our society.”5

· Forbes Magazine (2016) states that CORPORATE SOCIAL RESPONSIBILITY has two dimensions that when corporation gives something to the society in return society will get to know about the corporation and corporations good deed and activities and will ultimately cater to their services and products.
· According to Infosys founder, Narayan Murthy, ―Social responsibility is to create maximum shareholders value, working under the circumstances, where it is fair to all its stakeholders, workers, consumers, the community, government and the environment.‖
· The broadest definition of CORPORATE SOCIAL RESPONSIBILITY is concerned with what is – or should be- the relationship between government corporations, governments of countries and individual citizens. In other words the definition is more concerned with the association between the corporate body and the local society in which it resides or operates. And there is one more definition which is also concerned with the association between corporate bodies and its

stakeholders6.

CORPORATE SOCIAL RESPONSIBILITY (CORPORATE SOCIAL RESPONSIBILITY) is often defined as corporate responsibility, corporate citizenship, social enterprise, sustainable development, triple-bottom line, corporate ethics, and in some cases, corporate governance. What binds these terms together is the expectation that corporate (private and public enterprises alike) behave ethically vis-à-vis a broad group of stakeholders – workers and their families, communities and the wider society.7

Indian Legal Framework on CORPORATE SOCIAL RESPONSIBILITY:

Under section 135 of the Indian Companies Act, 2013 ―any company with a
1. Rs 500 crores or more is the net worth of the corporate body or,

Rs 1000 crores or more corporation‘s turnover or,
3. Rs 5 crores or more is the net profit of the corporation. has to spend at least 2% of last 3 years average net profits on CORPORATE SOCIAL RESPONSIBILITY activities as specified in Schedule VII and as amended from time to time. The rules came into effect from 1 April 2014.‖8 Moving further this rule of CORPORATE SOCIAL RESPONSIBILITY is not only valid on the corporations of the India but also on the branch and project offices of a foreign company in India and those corporation who qualifies this will have to incorporate CORPORATE SOCIAL RESPONSIBILITY committee. 9 If the corporation doesn‘t comply with CORPORATE SOCIAL RESPONSIBILITY activities then they have to give reason for the same and if the reasons are absent then corporation is liable for the punishment or fine. India is the first nation in the world, which has incorporated mandatory CORPORATE SOCIAL RESPONSIBILITY provisions under the legal system.

CORPORATE SOCIAL RESPONSIBILITY is a commitment to support initiatives that measurably improve the lives of underprivileged by one or more of the following focus areas such as

- · Eradicating hunger, poverty & malnutrition
- · Promoting education
- · Improving maternal & child health
- · Ensuring environmental sustainability
- · Protection of national heritage
- · Measures for the benefit of armed forces
- · Promoting sports
  - · Contribution to the Prime Minister ̳s National Relief
  - · Slum area development etc.Drivers For CORPORATE SOCIAL RESPONSIBILITY:

Image of the said Brand/ its Reputation in the market: It is very much essential in order to have better results for CORPORATE SOCIAL RESPONSIBILITY, for example Reliance foundation which is run by Mrs. Nita Ambani does many CORPORATE SOCIAL RESPONSIBILITY activities and mainly focuses on Rural transformation, education, health , urban renewal etc which directly or indirectly impacts positively on society and thus brand image is also gets improved.

- - · Laws and regulations: In India CORPORATE SOCIAL RESPONSIBILITY law is implied mandatorily on every corporation which fulfils the essential conditions of section 135 of the Indian Companies Act, 2013.
  - · Competitive labor Markets: As most of the employees are also looking for something beyond the salary and pay checks thus in order to retain the employees companies need to improve working conditions.

Consumer education and social awareness.

CORPORATE SOCIAL RESPONSIBILITY codes and standards

- - - · Global Reposting Initiative (GRI) has been addressing the issue of CORPORATE SOCIAL RESPONSIBILITY since long and it also tells need for common approach towards corporate sustainability reporting.
    - · United Nations Global Compact Initiative: it is the coalition and cooperation among the large and big business houses and trade unions and many other groups and they came under one roof to discuss aspects and development on the issue of CORPORATE SOCIAL RESPONSIBILITY.
    - · Social Accountability 8000
    - · ISO 26000
    - · Occupational Health and Safety advisory Services(OHSAS) Standard.
    - · (OECD) Organization for Economic cooperationand development guidelines for MNC.

LITERATURE REVIEW

Hurratul Maleka Taj, Social and Environmental Issues, CORPORATE SOCIAL RESPONSIBILITY, Sustainable Development: Performance Measures and Indicators, 25(2) JOURNAL OF ACCOUNTING AND FINANCE 93 (2011).

This research mainly focused on the relationship of social and economic performance but it doesn’t throws lights on the point that what are the challenges faced by the corporation in order to comply with the CORPORATE SOCIAL RESPONSIBILITY provisions under Indian Law, this is the grey area in the research.

Omweno Nyameyio Enock and Dr. Kundan Basavaraji, CORPORATE SOCIAL RESPONSIBILITY of Tata Company and ITC Company: A Comparative Study, 3(3) INTERNATIONAL JOURNAL OF BUSINESS AND MANAGEMENT TOMORROW 2 (2013).

In 21st century CORPORATE SOCIAL RESPONSIBILITY hold much more importance than ever and under Indian legal system corporations are mandatorily needed to comply with the CORPORATE SOCIAL RESPONSIBILITY provisions and the above studies compares the CORPORATE SOCIAL RESPONSIBILITY activities done in different fields by the two large business houses of India but study does not mention or analyzed what problems were faced by the corporations while complying with the CORPORATE SOCIAL RESPONSIBILITY provisions under companies Act.

- - - - · Bhupender and Vikas Kumar Joshiya, Issues and Challenges of CORPORATE SOCIAL RESPONSIBILITY in India, 2(2) IJBF 169 (2012).Since its evaluation CORPORATE SOCIAL RESPONSIBILITY have covered both economic and social interests, corporations have to be more transparent in every sense and stakeholder‘s pressure also increased many folds. In the above study challenges of CORPORATE SOCIAL RESPONSIBILITY policies of CORPORATE SOCIAL RESPONSIBILITY in India is studied but what are the positive and negative impact of CORPORATE SOCIAL RESPONSIBILITY on Indian Market, and nothing is suggested on how to remove obstacles.
      - · G. Walsh, K. Dinnie and K. P. Wiedmann, How

do corporate reputation and customer satisfaction impact customer defection? A study of private energy customers in Germany, 20(6) JOURNAL OF SERVICES MARKETING (2006).

According to the above authors customer satisfaction is very important and vital part involved in formation of reputation of company and it can be a important aspect for profitability in log run, but again this literature nothing is suggested what are the obstacles while complying with CORPORATE SOCIAL RESPONSIBILITY policies and how to remove them.

Dr. Arvind Jain, CORPORATE SOCIAL RESPONSIBILITY: An Explorative Review, 26(1) JOURNAL OF ACCOUNTING AND FINANCE 13 (2012)

Many companies have established a corporate identity using CORPORATE SOCIAL RESPONSIBILITY as a core activity of their business, which has become a focal point of their success and competitive advantage. The basic objective of this paper is to know the concept of CORPORATE SOCIAL RESPONSIBILITY and review existing knowledge available in this area.

SIGNIFICANCE OF THE STUDY

CORPORATE SOCIAL RESPONSIBILITY (CORPORATE SOCIAL RESPONSIBILITY) is very much important and efficient way in order to reach, develop and maintain sound business reputation. And by following the measures of CORPORATE SOCIAL RESPONSIBILITY corporation can actually enhance its brand value, reputation among customers and moreover these days stakeholders want everything more transparent and their faith also develops and gets stronger if resources are aptly utilized for the society.

Indian legal system makes it mandatory to perform CORPORATE SOCIAL RESPONSIBILITY activities. Business should give back to the society in which they are working. And in today‘s competitive environment customers are not only observing prices and quality of products but something more is being looked by the consumers that is the values which company possess. The main issue before the management is that what kind of CORPORATE SOCIAL RESPONSIBILITY activity should be done so that development of society can be done at maximum level.

Now a days be it public sector undertaking or private sector undertaking both has to generate employment and earn maximum profits. Moreover this research will show that how CORPORATE SOCIAL RESPONSIBILITY will be helpful for corporations as good CORPORATE SOCIAL RESPONSIBILITY practices will improve brand image and goodwill in market. The law on CORPORATE SOCIAL RESPONSIBILITY in India presently moving in right direction but big corporations should be returning more to the society in form of CORPORATE SOCIAL RESPONSIBILITY and there should be checks and balances from the government side and those checks and balances mechanism should be effective enough on grass root level.

RESEARCH QUESTIONS

- - - - · Whether there is positive impact of CORPORATE SOCIAL RESPONSIBILITY practices on customer satisfaction and reputation of corporation?
      - · Whether any further amendments are required in

the present legal system governing CORPORATE SOCIAL RESPONSIBILITY in India?

OBJECTIVES

To study the various theories and guidelines for CORPORATE SOCIAL RESPONSIBILITY.
To study legal provisions involved to comply with the CORPORATE SOCIAL RESPONSIBILITY.

- - - - · To compare the key CORPORATE SOCIAL RESPONSIBILITY policies and practices being practiced by selected countries.
      - · To analyze the effect of CORPORATE SOCIAL RESPONSIBILITY practices on customer satisfaction and corporation‘s profitability.
      - · To analyze few important case studies related to CORPORATE SOCIAL RESPONSIBILITY.
      - · To give suggestions for better CORPORATESOCIAL RESPONSIBILITY practices.6. HYPOTHESIS
      - · There is a direct relationship between CORPORATE SOCIAL RESPONSIBILITY practices and reputation of selected companies.
      - · There is positive impact of CORPORATE SOCIAL RESPONSIBILITY activities on customer satisfaction.

RESEARCH METHODOLOGY

The research is based on the doctrinal method of research and is based on Primary as well as secondary data. The basic idea has been taken from the Companies Act, 2013 (Section – 135).

Data and information is also obtained from various Secondary sources like published papers, Journals, Newspaper Articles, websites, official sources like Government of India Portal and Ministry of Corporate Affairs. Official reports of international organizations have also been used in the study. International policies have also been taken into consideration to show a comparison between the Indian scenario and the world forum.

Research gaps

As we have discussed many aspects of the concept Corporate Social Responsibility it is very much clear that Corporate Social Responsibility have become more and more evident and took important seat for the corporation in terms of their market value. Till today there are many surveys and studies which have been involved in investigation or investigating the scenario where there is customer satisfaction is involved through corporation‘s Corporate Social Responsibility activities and few researches have been conducted in order to check how Corporate Social Responsibility have impacted loyalty of customers towards one brand or corporation. Few researches have show that Asian countries corporations have less interest in the Corporate Social Responsibility activities when compared with their internal work practices which can include fair wage , giving equal opportunities to everyone and many more. Hence, it would be very much worthwhile to look into the concept of Corporate Social Responsibility with a legal prospective in to this concept.

For the explanation that too in detail research included stake holder theory, its perspective in order to get better understanding of the concept of the Corporate Social Responsibility and its legal perspective. Stake holder theory have explained in good depth and tried to show difference between primary stakeholder and secondary stake holders. As primary stakeholder s are those stakeholders who are engaged in market exchange with a corporation or brand and help in exerting greatest influence on the corporation‘s performance. And among those primary stakeholders the one who holds the most important place are not other than customers who tends to purchase the goods or products which corporation offers or used the services. Customers are also most influential ones among all the primary stakeholders

TENTATIVE CHAPTERIZATION

I) Introduction
II) Global Initiatives of CORPORATE SOCIALRESPONSIBILITY: various theories andinternational comparison
III) Legal provisions as per Indian Law and its

implementation

· Scenario of CORPORATE SOCIAL RESPONSIBILITY under current Indian Laws
· Concept of Green criminology under CORPORATE SOCIAL RESPONSIBILITYIV) Corporate Social Responsibility‘s :Impact on Customer SatisfactionV) Case study- on Coca Cola, Wal-Mart and Apple

Findings of study V) Conclusion and suggestions.

CHAPTER-2

Global Initiatives of CORPORATE SOCIAL RESPONSIBILITY: theories and guidelines for CORPORATE SOCIAL RESPONSIBILITY practices

This chapter throws light on the various theories which are the basis of the CORPORATE SOCIAL RESPONSIBILITY as a concept and in which direction each theory approaches. Apart from this what are the guidelines in various nations which are directly or indirectly dealing with the CORPORATE SOCIAL RESPONSIBILITY.

Three Theories of CORPORATE SOCIAL RESPONSIBILITY:

As per the old traditional perspective on the company or corporation, is that the main business of the business is to do business and this statement was given by Milton Friedman (American Economists)10. But now a days only money centered perspective is not there business ethics are also important. There are few dilemmas which include like ―how corporations conflict of interest will be handled?‖, or what obligations do corporations have to keep ensure while doing their work and other activities.

CORPORATE SOCIAL RESPONSIBILITY (CORPORATE SOCIAL RESPONSIBILITY)

The CORPORATE SOCIAL RESPONSIBILITY as the concept has two meanings. First one goes like general name of any theory of the company which emphasis on both the concepts like money making or profit making responsibility and all the responsibility which will deal with interacting ethically with the neighboring and surrounding community and secondly CORPORATE SOCIAL RESPONSIBILITY is very broad in its meaning and concept as while making profit corporations should play wider role in welfare of the communities.

There are four basic obligations which any corporation have to take care when doing their CORPORATE SOCIAL RESPONSIBILITY activities:

Economic Responsibility: This is the basic thing that business of the business is to do business and make profit. This business principle is corporate’s version of basic human survival instinct, as corporations which don‘t make profits will be perished sooner or later and in similar fashion out of the whole profit some amount should be returned to the society in order to improve the well being of the community.
Legal Responsibility: Every corporation should adhere to the rules and regulations and like the economic responsibility this responsibility has no controversies and its is discussed by many scholars that this responsibility should be treated as pro active duty. Moreover this should be ensured by the corporations that they should just not follow the written laws but they should follow them in true spirit.
Ethical Responsibility: This is the responsibility to do what is ought to be do or what is right should always be right and to just follow what is right even when it is not required by the written laws. According to many scholars this theory is the most important theory in order to work ethically and in true spirits and it is important for the corporation‘s senior people that they consider corporation as a citizen of the society. For example if someone is going on road in his or her car in a freezing winter night and saw another car stopped by which has flat wheel then its social or even human obligation to help in that situation and it will not be considered as legal obligation and hence the similar or the same logic can also be applied in the corporate world and their activities also. For example Many industrial plants produce many unwanted fabricated waste which needs to be double encased before dumping and it should be done without any law as this should be treated as social obligation on the part of the corporation. There can be a case or cases where the activity of the corporation might not be good in terms of profit maximizing but these activities are definitely going to improve good will and brand image.

Philanthropy Responsibility: This is also important aspect of the CORPORATE SOCIAL RESPONSIBILITY as through this corporation can contribute or give back little to the society even when their activities are independent in nature. These acts of generosity give a great view to the general public that business have some self obligation to support the welfare of the community.

TRIPLE BOTTOM LINE

Triple bottom line is one of the form of CORPORATE SOCIAL RESPONSIBILITY which states and give directions to the leaders of the corporate world to tabulate bottom line results just not only in the form of costs or revenue but also in terms of that what activity of the corporation has impacted society or the community positively and in maximum manner. If corporation is trying to follow this principle then there are keys to this principle. First of all the columns of responsibility must be kept all together separate and secondly in all the areas mentioned corporation should obtain sustainable results and here sustainability means balance of long term maintenance.

The concept of sustainability is very much crystal clear, as explained by the John Elkingston that balance is defined and achieved economically, socially, and environmentally:

1. Economic sustainability: This measures that there should be long term financial sustainability over short term finances or profits. According to the Triple bottom line model business plan should be like that it should allow stable growth and action.
2. Social Sustainability: In our society or the world where we live, there are few hundreds of entrepreneurs who are busy in playing with millions every month or year and on the other side of the coin there is situation where people or the worlds prominent communities are living on pennies and this situation is leading to imbalance in the society as rich are getting more richer. So there should be social sustainability too in order to work properly which will also benefit to the society. There is concept of Fair Trade movement, which as a concept says that there should be some mechanism through which opportunity and wealth can be shared. This idea is originated in Europe during 1960‘s, where big business houses were asked to ensure that the small and medium size business owners or suppliers should get reasonable and timely payments for there all the services and good which they have offered. And social sustainability doesn‘t end with the currency , the main ingredient of it is human respect as no employee or worker should be considered as machines.

Environmental sustainability: This is one of the most important aspect which can be directly linked towards satisfaction of customers or the community as a whole. There should be such care and prudence that all the natural resources should be used judicially as all the natural resources we use are limited in the basket of the nature. For example Many industrial plants produce many unwanted fabricated waste which needs to be double encased before dumping and it should be done without any law as this should be treated as social obligation on the part of the corporation. There can be a case or cases where the activity of the corporation might not be good in terms of profit maximizing but these activities are definitely going to improve good will and brand image.

STAKEHOLDER THEORY

If we study this theory then we can come to the conclusion that it is almost similar to the concept of CORPORATE SOCIAL RESPONSIBILITY. It is majorly described by the Edward Freeman, they observe this concept as, when business is started and is keeping an eye in the world to observe what ethical obligations business have to follow, stake holders theory begins in the root of the society and inculcates all the customs and basic ethical obligations. For example if a manufacturing unit produces its waste then there is direct CORPORATE SOCIAL RESPONSIBILITY gets attached with factory owner in order to disposing off the waste with proper safety. And if we look in contrast this theory in particular gets its roots from people or community surrounded near by the business or the place where business has its major and maximum impact. As these people are entitled and have fundamental right to get clean air and even water and their demands should be considered as they are stakeholders in the corporation indirectly.

Who are included in the list of stake holders (directly or indirectly):
· Company owners, whether a private individual or

shareholders

1. - · Company workers
  - · Customers and potential customers of the company
  - · Suppliers and potential suppliers to the company
  - · Everyone living in the town who may be affected bycontamination from workplace operations
  - · Creditors whose money or loaned goods are mixed intothe company‘s actions
  - · Government entities involved in regulation and taxation
  - · Local businesses that cater to company employees(restaurants where workers have lunch, grocery storeswhere employee families shop, and similar)
  - · Other companies in the same line of work competing formarket share
    Initial five in the list should be treated as cardinal stakeholders.2. International scenario

As we all are observing the world as whole is developing or we can say that growing with the time. Everything which was considered as impossible or requires much advanced techniques were almost impossible earlier and now they are easily possible. We all have witnessed that every action has its own reaction and that reaction can be on positive note and even neutral or negative. For example an manufacturing unit is known for manufacturing best of the best leather and leather products but what‘s the use of those products who being very good on one side and on the other side makes lots of pollution, as now a days people or community are going beyond the traditional approach of looking at just industry and corporations motives or the business model but the corporation‘s name or the brand name is also being assessed by the activities which they are doing behind the scene. In other language or in other way we can say that people or customers have awakened their corporate conscience which is including how corporation is accountable for its own actions and then reactions which are results of their actions. This step is very much positive and its beyond the interest of the corporation and for time being this is mandatorily part of the law in India and many other countries. CORPORATE SOCIAL RESPONSIBILITY became very much popular in the early years of 1960‘s but at that time the definition of this concept was very much narrow as compared to today‘s CORPORATE SOCIAL RESPONSIBILITY.

Many scholars who are in favour of this particular concept gives their view that it is very much apt for any corporation to practice CORPORATE SOCIAL RESPONSIBILITY as true spirit and it can help them to gain much profits in the coming future while community is also getting benefits out of it, while few other scholars who are not much in the favour of the CORPORATE SOCIAL RESPONSIBILITY or the capitalists says that these activities will deviate them and they can‘t be able to focus fully on the business and eventually will result negatively on the business. They also give examples of many studies which says that CORPORATE SOCIAL RESPONSIBILITY gives neutral effect on the financial position of the corporation in short as well as long term.

TheUnited Nations Industrial Development Organization defines CORPORATE SOCIAL RESPONSIBILITY as ―amanagement concept whereby companies integrate social and environmental concerns in their business operations andinteractions with their stakeholders.‖

In today’s globally growing world everyone is becoming more and more educated and well equipped with knowledge and we can observe that all the big fishes of the corporate world are directly or indirectly giving something back to the society.

If we take the example of India, Aptech, a leading education player with a global presence that has played a broad and continued role in encouraging and nurturing education throughout the country since its inception. As a global player with complete solutions-providing capabilities, Aptech has a long history of participating in community activities. This corporation has been associated with the leading NGOs which can work together and provide good educational methods in the schools as in India schools specially in rural areas requires more advancement like computers, projectors and other training tools and apart from this awareness camps are also being held by the aptech (India) and associated NGOs.

When the concept of CORPORATE SOCIAL RESPONSIBILITY is discussed and defined in practical terms and implemented at grass root level then there is lots of planning and strategies are involved.

1) In USA( United States Of America)

There is team designed specifically for the CORPORATE SOCIAL RESPONSIBILITY which will handle all the matters related to this concept and this team is in the Bureau of Economic and Business Affairs and they take care that businesses should be engaged in responsible and ethical business practices and officially the main objectives of the said office is to:

1. - - · Promote a holistic approach to CORPORATE SOCIAL RESPONSIBILITY to complement the EB Bureau‘smission of building economic security and fostering sustainable development at home and abroad.11
    - · Provide guidance and support for American companies engaging in socially responsible, forward-thinking corporate activities that complement U.S. foreign policy and the principles of the Secretary‘s Award for Corporate Excellence program.12
    - · Build on this synergy, working with multinational companies, civil society, labour groups, environmental advocates, and others to encourage the adoption of corporate policies that help companies ―do well by doing good.‖13

Here is a brief comparison of the CORPORATE SOCIAL RESPONSIBILITY regulation across the globe!

___

2) In UK( United Kingdom)

CORPORATE SOCIAL RESPONSIBILITY as a concept is the core and integral part of the Corporate Governance in the United Kingdom. And even the Companies Act 2006 of the United Kingdom has now made it clear that all the directors and important persons of the corporation have to pay back to the society or community in one or the other form and they have to take care of the environmental issues as well and all these activities to be disclosed with all honesty and truthfully in their business review report. So we can observe that CORPORATE SOCIAL RESPONSIBILITY is one of the integral and most important part of the Corporate Governance and this sort of essential for bigger companies specifically.

3) In Europe

The European Commission‘s CORPORATE SOCIAL RESPONSIBILITY agenda for action is:

· Enhancing the visibility of CORPORATE SOCIALRESPONSIBILITY and disseminating good practices.
· Improving and tracking levels of trust in business.
· Improving self and co-regulation processes.
· Enhancing market reward for CORPORATE SOCIALRESPONSIBILITY
· Improving company disclosure of social andenvironment information.
- · Further integrating CORPORATE SOCIAL RESPONSIBILITY into education, training and research.
- · Emphasising the importance of national and sub-national CORPORATE SOCIAL RESPONSIBILITY policies.
- · Better aligning European and global approaches toCORPORATE SOCIAL RESPONSIBILITY.14
  The CORPORATE SOCIAL RESPONSIBILITY is the concept which is based on basic guidelines and principles which are given by the United Global Compact, United Nations Guiding principles on Business and Human Rights, and OECD Guidelines for Multinational Corporations.3) InIndia

CORPORATE SOCIAL RESPONSIBILITY as the concept in India is not very old. And in India it is the activity which is being performed regularly but not deliberately and India became the first nation to make

the CORPORATE SOCIAL RESPONSIBILITY mandatory for the Corporation and under Indian Companies Act 2013, section 135 which deals with CORPORATE SOCIAL RESPONSIBILITY. This clause got the assent by the President of India in August 2013 and this clause is applicable to those corporations who has annual turnover of Rs 1000 Crores or more or has net worth of Rs 500 Crores or more, or net profit of Rs 5 crores or more.
Corporations are also required to constitute a CORPORATE SOCIAL RESPONSIBILITY committee which will be have corporations board members which will incorporate one independent director. The Act encourages companies to spend at least 2% of their average net profit in the previous three years on CORPORATE SOCIAL RESPONSIBILITY activities.
5) Other countries
France, Denmark, South Africa and China have a mandatory reporting obligation on the amount spent on CORPORATE SOCIAL RESPONSIBILITY activities.
3. CONCLUSION
These days majorly all the nations take CORPORATE SOCIAL RESPONSIBILITY with utmost seriousness it can be either out of good conscience or ethics or customs or even because of the strict laws which force them to undergo these CORPORATE SOCIAL RESPONSIBILITY activities, as some nations have governing bodies for the proper implementation of the CORPORATE SOCIAL RESPONSIBILITY activities and few nations have strict legal framework for the same.
By and large, what we can say for sure is that though the methods are be different, the end result is quite encouraging. Few more reasons why these days CORPORATE SOCIAL RESPONSIBILITY activities are taken so seriously are that there is brand image which is attached to these activities, for example Reliance these days are advertising its ongoing CORPORATE SOCIAL RESPONSIBILITY activities to make a mark in people‘s head that they are doing much more for the community, and now CORPORATE SOCIAL RESPONSIBILITY is way more than achieving or fulfilling its duty towards society. In short this is an awesome or excellent step towards betterment of the community as whole and even for the corporations. All the steps should be taken in order to make this approach more deeper and wider in its ambit.
CHAPTER 3
Legal provisions as per Indian Law and its implementation
CORPORATE SOCIAL RESPONSIBILITY is not a new concept in India, however, the Ministry of Corporate Affairs, Government of India has recently notified the Section 135 of the Companies Act, 2013 along with Companies (CORPORATE SOCIAL RESPONSIBILITY Policy) Rules, 2014 “hereinafter CORPORATE SOCIAL RESPONSIBILITY Rules” and other notifications related thereto which makes it mandatory for certain companies who fulfill the criteria as mentioned under Sub Section 1 of Section 135 to comply with the provisions relevant to CORPORATE SOCIAL RESPONSIBILITY. As mentioned by United Nations Industrial Development Organization (UNIDO), CORPORATE SOCIAL RESPONSIBILITY is generally understood as being the way through which a company achieves a balance of economic, environmental and social imperatives (“Triple- Bottom-Line- Approach”), while at the same time addressing the expectations of shareholders and stakeholders.
1. FOR WHOM it’s APPLICABLE?
Under section 135 of the Indian Companies Act, 2013 ―any company with a
1. Rs 500 crores or more is the net worth of the corporate body or,
2. Rs 1000 crores or more corporation‘s turnover or,
3. Rs 5 crores or more is the net profit of the corporation. has to spend at least 2% of last 3 years average net profits on CORPORATE SOCIAL RESPONSIBILITY activities as specified in Schedule VII and as amended from time to time. The rules came into effect from 1 April 2014.‖15 Moving further this rule of CORPORATE SOCIAL RESPONSIBILITY is not only valid on the corporations of the India but also on the branch and project offices of a foreign company in India and those corporation who qualifies this will have to incorporate CORPORATE SOCIAL RESPONSIBILITY committee. 16 If the corporation doesn‘t comply with CORPORATE SOCIAL RESPONSIBILITY activities then they have to give reason for the same and if the reasons are absent then corporation is liable for the punishment or fine. India is the first nation in the world, which has incorporated mandatory CORPORATE SOCIAL RESPONSIBILITY provisions under the legal system.
2. WHAT TO DO WHEN CORPORATE SOCIAL RESPONSIBILITY IS APPLICABLE?
When the corporation is fulfilling all the essential conditions of the sub section 1of the section 135 of the Companies Act, 2013 then they have to comply with these conditions or follow these activities:
1. According to the section 135(1), the company shall be required to form a committee named CORPORATE SOCIAL RESPONSIBILITY Committee and it should be having at least three directors and out of three one should be an independent director.( this means 3 directors should be compulsorily present in the committee and one should be independent out of three). 2. There should be proper disclosure in the report published by the Board that there is CORPORATE SOCIAL RESPONSIBILITY Committee.
3.Every corporation who is fulfilling all the essential conditions of the section s 135 have to make provisions in order to spend at least two percent of their average net profit made during that financial year, where as net profits will be calculated as average of net profits made immediately preceding the financial year, in order to comply with the CORPORATE SOCIAL RESPONSIBILITY Policy i.e. Section 135. Moreover the same method is used under section 198 of the companies Act, 2013 in order to calculate average net profit17.
Apart from this if the case is of foreign corporation (whose base is in some other country but working in India also) then proviso to the rule 3(1) of the CORPORATE SOCIAL RESPONSIBILITY Rules which says that the net worth/ turnover or foreign corporation‘s net profit will be calculated according to the balance sheet they provide and apart from balance sheet, profit and loss account of such company will also be considered which are will be complying with the section 38118 and section 19819 of the Companies Act,2013.

REPORTING FOR CORPORATE SOCIAL RESPONSIBILITY
According to the CORPORATE SOCIAL RESPONSIBILITY Rules, Rule 8 it is very much clear that Board‘s report willshow clearly that they have proper implementation of the CORPORATE SOCIAL RESPONSIBILITY and its annual report will contain the following:

· There must be a brief statement on the corporation‘s CORPORATE SOCIAL RESPONSIBILITY policy which will be showing very clearly total overview of all the programs and projects and for further reference website link to justify the same.
· Composition of the CORPORATE SOCIAL RESPONSIBILITY Committee;
· Average net profit of the company (preceding three financial years);
· CORPORATE SOCIAL RESPONSIBILITY prescribed Expenditure (2% of the amount of the net profit for the last 3 financial years);
· CORPORATE SOCIAL RESPONSIBILITY prescribed Expenditure (2% of the amount of the net profit for the last 3 financial years);
· Complete report of CORPORATE SOCIAL RESPONSIBILITY amount Spent during the financial year; Average net profit of the company (preceding three financial years);

If there is case that corporation has failed to spend the desired amount i.e. 2% of the average net profit of the preceding three financial year, then reasons should be given for the same ;

ROLE OF CORPORATE SOCIAL RESPONSIBILITY COMMITTEE

The CORPORATE SOCIAL RESPONSIBILITY Committee constituted in pursuance of Section 135 of the Companies Act, 2013 shall be required to carry out the following activities:
1. Committee will suggest the amount of expenditure to be incurred on the CORPORATE SOCIAL RESPONSIBILITY activities referred to in section 13520, and

observe the CORPORATE SOCIAL RESPONSIBILITY Policy of the company throughout the financial year.
WHAT IF A COMPANY CEASES TO BE COVERED UNDER SECTION 135?

If the above question is valid then rule 3 of the CORPORATE SOCIAL RESPONSIBILITY Rules, 2014 will be applied which states that all the corporations which do not fulfill the essential conditions of the section 135 of the Companies Act, 2013 consecutively for three years (financial) then that corporation shall not be required to:

Form a CORPORATE SOCIAL RESPONSIBILITY Committee ; and
b. There is no need to comply with the provisions contained in subsection (2) to (5) of the section 135 of the Companies Act, 2013 till such time it meets the criteria specified in sub section (1) of Section 135.
CORPORATE SOCIAL RESPONSIBILITY Activities

CORPORATE SOCIAL RESPONSIBILITY policy in true spirit says that this is not merely a normal compliance, it a commitment towards the society as a whole and improve the standard of living of people in the community of underprivileged and this can be done by focusing on those activities which are given under the Companies Act, 2013 section 135 and Company (CORPORATE SOCIAL RESPONSIBILITY Policy) Rules 201421:

Eradicating hunger, poverty & malnutrition, promoting preventive health care & sanitation & making available safe drinking water22;
ii. Promoting education, including special education & employment enhancing vocation skills especially among children, women, elderly & the differently unable & livelihood enhancement projects;

iii. Promoting gender equality, empowering women, setting up homes & hostels for women & orphans, setting up old age homes, day care centers & such other facilities for senior citizens & measures for reducing inequalities faced by socially & economically backward groups23;

Reducing child mortality and improving maternal health by providing good hospital facilities and low cost medicines;
v. Providing with hospital and dispensary facilities with more focus on clean and good sanitation so as to combat human immunodeficiency virus, acquired immune deficiency syndrome, malaria and other diseases24;
Ensuring environmental sustainability, ecological balance, protection of flora & fauna, animal welfare, agro forestry, conservation of natural resources & maintaining quality of soil, air & water;

vii. Employment enhancing vocational skills
viii. Protection of national heritage, art & culture including restoration of buildings & sites of historical importance & works of art; setting up public libraries; promotion & development of traditional arts & handicrafts25;
ix. Measures for the benefit of armed forces veterans, war widows & their dependents;
x. Training to promote rural sports, nationally recognized sports, sports & Olympic sports;
xi. Contribution to the Prime Minister ̳s National Relief Fund or any other fund set up by the Central Government for socio-economic development & relief & welfare of the Scheduled Castes, the Scheduled Tribes, other backward classes, minorities & women;

xii. Contributions or funds provided to technology incubators located within academic institutions, which are approved by the Central Government;

xiii. Rural development projects, etc
xiv. Slum area development.
Moreover, Ministry of External Affairs allowed that if any corporation contributes towards Schemes run by CentralGovernment of India like ̳Swach Bharat Kosh‘ or ̳Clean Ganga Fund‘ it will also be included in the CORPORATE SOCIAL RESPONSIBILITY activity.

Explanation— For the purposes of this item, the term ̳slum area‘ shall mean any area declared as such by the Central Government or any State Government or any other competent authority under any law for the time being in force.

If any corporation gives donation or contribute in Chief Minister relief fund then that amount will be included and considered as part of CORPORATE SOCIAL RESPONSIBILITY activities above 2% of Net profit other than the activities mentioned above.

Moreover, Ministry of External Affairs allowed that if any corporation contributes towards Schemes run by CentralGovernment of India like ̳Swach Bharat Kosh‘ or ̳Clean Ganga Fund‘ it will also be included in the CORPORATE SOCIAL RESPONSIBILITY activity.

In other words CORPORATE SOCIAL RESPONSIBILITY is a commitment to support initiatives that measurably improve the lives of underprivileged by one or more of the following focus areas such as

· Eradicating hunger, poverty & malnutrition
· Promoting education
· Improving maternal & child health
· Ensuring environmental sustainability
· Protection of national heritage
· Measures for the benefit of armed forces
· Promoting sports
· Contribution to the Prime Minister ̳s NationalReliefThe Geographic reach

According to the Act corporation must give preference to the areas where they are working , for example if the manufacturing unit is working in Delhi then it should their CORPORATE SOCIAL RESPONSIBILITY activity in and around Delhi only.

Implementation:

a) According to the said rules and policies CORPORATE SOCIAL RESPONSIBILITY activities should always be project based and there should be framed milestone for every activity and there should proper planning and strategy to be made.
b) There must be special recruitment and specialized agents or agencies are to hired to implement these CORPORATE SOCIAL RESPONSIBILITY activities and these activities should not be implemented by the normal staff of the corporation.
c) Such specialized agencies would include:
i) Community based organization whether formal or informal.
ii) Elected local bodies such as Panchayats
iii) Voluntary Agencies (NGOs)
iv) Institutes/Academic Organizations
v) Trusts, Mission etc.
vi) Self-help groups
vii)Government, Semi Government and autonomous Organizations.
viii) Standing Conference of Public Enterprises (SCOPE)
ix) Mahila Mondals/Samitis and the like Contracted agencies for civil works Professional
Consultancy Organization etc.
FUNDING

According to the law and other provisions, corporation will keep amount which will be equal to the two percent of the average net profits of the corporation calculated during preceding three years (Financial). Apart from this the money spent on the CORPORATE SOCIAL RESPONSIBILITY activities will be in accordance with the Income Tax Act, 1961.

CONCEPT OF GREEN CRIMINOLOGY

In recent years there has been a significant increase in participation of criminologists in the issues related to environment and this participation has resulted in the recognition of ―Green Criminology‖ as a distinct field of study. This term was introduced by Michael J. Lynch in 1990. The study of Green Criminology focuses on injuries caused to the ecosystem, human and non-human life. Since 1990, green criminologists have invested most of their valuable time and energy in analyzing and differentiating between several types of environmental damages. Green Crime is constituted in the various unlawful acts that lead to environmental destruction in the form of forbidden trade of endangered species and illegal harvesting of natural resources. If estimated, the monetary value of green crimes committed annually by the world would be between USD 70-213 billion.

Environmental Crime has a vast ambit and covers illegal ways of forestry, fishery, trading in wildlife, dumping of waste material, mining of natural resources etc., which are all forbidden by the law. If put in simple words, it is a threat to nature caused due to the destruction of flora and fauna. Despite the alarming scenario and vast amount of studies executed, there lies an ambiguity in the definition of green criminology and it is generally attributed with terminologies used to denote illicit activities that directly harm the environment.

Green criminology can be studied theoretically under many dimensions and it has proved that this concept has contributed in many different substantive matters. Ruggiero and South defined green criminology as the ―framework of intellectual, empirical and political orientations towards primary and secondary harms, offences and crimes that impact damaging in a way on the natural environment, diverse species and the planet‖26. There are limitations in the fundamental criminology which makes the existing criminal laws insufficient to provide justice to the evaluation and analysis of serious environmental issues. Traditional research has been carried out with a narrow view that criminal justice is the only appropriate way to study green crime, its causes and impacts. However modern contemporary researchers have reported broader perspective that can be used to conceptualize environmental degradation as a heinous crime.27

Cao and Wyatt have adapted Gibbs and Skinnider‘s model in their article ―The Conceptual Compatibility between Green Criminology and Human Security: A Proposed Interdisciplinary Framework for examinations into Green Victimization‖ (2016), to explain the different approaches to understand green crime;

namely legalist, and socio-legal, eco-centric and bio-centric. Legalist defined environmental crime as ―violation of criminal laws framed to safeguard the health and safety of the environment‖. The foundation of this definition is criminal laws. Socio legal perspective states green crime as ―any illegal activity, in any form the rule might be‖ with all legal provisions including criminal, civil and administrative laws at its base. Eco- centric approach defines green crime on the foundation of environmental and ecological impacts. Lastly, bio-centric perspective explains it as ―any human activity that harms the ecosystem. This includes negligent, irresponsible human activity that impacts negatively on the planet biotic and a-biotic natural resources, resulting in immediate noticeable natural resource destruction‖28.

Thus, by observing the above descriptions it can be concluded that legalist approach is limited whereas the bio-centric way is expansive and covers every act of human beings which can be injurious to nature. (Cao and Wyatt)

A major drawback of territorial and international environment law is the absence of any hardcore punishment for the violation of laws and regulations concerning the environment. The maximum punishment given for committing a green crime would be a fine or compensation and/or few days of imprisonment. Similarly, there are grey areas in the polluter pay and precautionary principles. It is highly recommended that amendments should be made to encompass equitable punishments for despicable crimes.

The Bhopal Gas Tragedy in India in 1984, Union Carbide Corp V. Union Of India 1990 AIR 273, 1989 SCC(2) 540, was an incident of gas leak and has popularly been discussed as one of the worst industrial disaster of the world. The punishment given, despite an official death toll of 3800, was a compensation USD 470 million. This judgment was based on mens rea (intention) and not on the extent of the massive irrevocable devastation. This report aims to suggest that Neill Morgan‘s ―Fault Element Principle‖ to be applied to establish a system where the accused should be castigated in accordance with the degree of loss and impairment and not the basis of intention.29

To ensure accountability and responsibility at the level of both, individual and society, it is important to define the debatable range of common property of natural resources. In the Paris agreement between the participating nations it was decided that all nations will work on holding the increase in the global average temperature. This can be achieved once the common property is recognized and specified in clear terms.

Indian legislation lacks provisions to grant punishment of such a nature that anyone should think twice before violating any environmental law. This research proposes incorporation of a new chapter in the Indian Penal Code, ―Offences against Environment, outlining a strict judicial procedures of severe punishments based on the seriousness of the offence.

The concept of green criminology is new and open to exploration. It would be in best interest of the universe if green crime could be legally defined, analyzed, categorized, judicially conceptualize.

The Role of Criminal law in protection of environment

Criminal law was one of the main instruments in numerous nations which specifically as well as by implication ensured certain components of the indigenous habitat(natural environment), e.g. air , water, in spite of the fact that the objects of assurance were people. In numerous cases there has likewise been a move to present substantive criminal offenses against nature.

A few demonstrations of contamination 1(pollution) are serious to the point that they are considered to justify the ultimum remedium of stigmatization as criminal. Then again, a blend of criminal and common also, regulatory laws seems more proper to manage the issue. One reason is that victims can initiate the civil proceeding s but they are not entitled to begin with the criminal proceedings. Another critical reason is that much of the States themselves are the most critical polluters and o one can make state liable for the acts which they are doing and increasing pollution.

When we are thinking about environmental protection there is significant role played by the criminal law and one of the important aspect is to define the concept of environment crime.

And till now there is no exact definition or recognized definition of crime related to environment.
Problems related to culture may exists while tackling with crimes related to environment and till now all those persons and organizations engaged in these negative acts are not to be regarded as criminals in orthodox sense, in fact they know or aware of the after effects of those activities. And now in this said context the term crime against environment is not apt as much as the term environmental crime is.30 And according to me this concept is similar to the concepts like crime against person or property etc.

We should have some provisions related to criminal jurisprudence in order to respond that particular behaviour which is harmful to the environment and there should clear demarcation between two aspects : environmental crimes and on the flip side there should be licit use of the natural resources. There should be some acts or actions to ensure the utilization of resources in such sustainable manner that balance is maintained.

We have lots of examples in which it is very much clear that states acts can damage the environment on very seriously by many means like weapons used in war or for their testing purpose, moreover disposing of scrap and other dangerous chemical and wastes which are hazardous .

LIMITING FACTORS

The increased interest in using criminal law in environmental protection has brought about a serious debate about the appropriateness and effectiveness of criminal measures in preventing and redressing harm to the environment. One of the biggest concerns derives from the relationship between administrative and criminal law it is feared that criminal law will be inflated and its value thereby diminished since “both murder and mere disobedience of administrative orders is defined as criminal”.31 Another factor can be of high cost involved in protection on environment and it can also be treated as negative effect and moreover developing countries like India usually lacks finances and other resources which are required to enforce these provisions. And that is why hardship ( poverty) degradation in environmental resources are closely related. And protection of environmental resources in developing nations must be an important part of the development process.

Other than all this, in criminal jurisprudence the onus of proof or evidence is very high and there is need to create intention or knowledge. Many a times the concept of strict liability is used to reduce the difficulties attached with the use of criminal jurisprudence. Strict liability works irrespective of fault.

POLICIES IN INDIA REGARDING ENVIRONMENT LAW

There are three important policies or statutes for the environment protection in India

· The National Forest Policy, 1988
· Policy statement for Abatement of Pollution ,1992
· National Conservation Strategy and PolicyStatement on Environment and Development, 199211. ENVIRONMENT DEFINED IN INDIAN LAW

According Section 2(a) of the Environment Protection Act, 1986
Environment includes

Water , air and Land
The inter-relationship which exists among and between,

i) water, air, land, and ii) human beings, other living creatures, plants, microorganisms and property

DIFFERENT STATUES AND LEGISLATION IN INDIA EXCLUSIVELY FOR ENVIRONMENT PROTECTION

The Water (Prevention and Control of Pollution) Act, 1974

· The Water (Prevention and Control of Pollution) Rules, 1975
· The Water (Prevention and Control of Pollution) Cess Act, 1977
· The Water (Prevention and Control of Pollution) Cess Rules, 1978
· The Air (Prevention and Control of Pollution) Act, 1981
· The Air (Prevention and Control of Pollution) Rules,1982
· The Environment (Protection) Act, 1986
· The Environment (Protection) Rules, 1986
· Hazardous Wastes (Management and Handling) Rules,1989
· Manufacture, Storage and Import of HazardousChemical Rules, 1989
· The Forest (Conservation) Act, 1980
· The Forest (Conservation) Rules, 1981
· The Wildlife Protection Act, 1972
· The Wildlife (Transactions and Taxidermy) Rules, 1973
· The Wildlife (Stock Declaration) Central Rules, 1973
· The Wildlife (Protection) Licensing (Additional Mattersfor Consideration) Rules, 1983
· The Wildlife (Protection) Rules, 1995
· The Wildlife (Specified Plants – Conditions forPossession by Licensee) Rules, 1995
· The Public Liability Insurance Act, 1991
· The Public Liability Insurance Rules, 1991
· The National Environment Tribunal Act, 1995

The National Environment Appellate Authority Act, 1997

OTHER THAN ALL THESE THERE ARE PROVISIONS IN INDIAN PENAL CODE FOR PROTECTION OF ENVIRONMENT:

The Indian Penal Code has a chapter on offences affecting Public Health, Safety, Convenience (Chapter XIV). Sec. 268provides that ―a person is guilty of a public nuisance who does any act or is guilty of an illegal omission which causes any common injury, danger or annoyance to the public or to the people in general who dwell or occupy property in the vicinity, or which must necessarily cause injury, obstruction, danger, or annoyance to persons who may have occasion to use any public right.‖ The section further explains that a common nuisance is not excusable on the ground that it causes some convenience or advantage. Other concerned provisions are: a ―negligent act likely to spread infection or disease dangerous to life‖ (Sec. 269 IPC.), a ―malignant act likely to spread infection or disease dangerous to life‖ (Sec. 270 IPC.), ―making atmosphere noxious to health‖ (Sec. 278 IPC.).

But the one of the main requirement of all the provisions is to punish man is the mens rea i.e. guilty intention either the act done by the accused should be negligent or malicious which harms the environment.

Indian penal code gives maximum of fine of Rs 200/- by the way of punishment ( Section 290) and for making the atmosphere polluted for health Rs 500/- ( Section 78).
If we go through all the laws regarding environment protection in India the punishments are too less or meagre to fulfil the objectives of the statutes and with all these statutes and penal provisions it is not at all feasible to keep check on crimes related to environment.

For example:
Damodar Rao v. S.O. Municipal Corporation AIR 1987 AP 171‖
In the above case held that the environmental pollution and many other pollutants which are slowly and steadily pollutes environment should also be regarded as violation of Article 21 of the Indian Constitution. Yet there is no hard core punishment (till today ) for such crime which is affecting us all.
M.C. Mehta and Anr. Etc vs. Union Of India and Ors. Etc 1986 SCR (1) 312

In the above case the concept of public liability was used by the Supreme Court of India. This case is also known as ileumleakage case and Absolute Liability‘s principle was applied and court agrees with the situation that industries were set up very near to the residential places and it was harmful, but what court has given as punishments is just industries should be relocated . Another case was when Mr. M C Mehta pointed out that the pride of India The Taj Mahal was facing huge amount of threats and moreover the colour of the Taj‘s marble is also changing because of the acid rains near that place and these acid rains are due to industrial wastes which were emitted by the industries located nearby again industries were relocated and no other punishment was imposed.

M.C. Mehta vs. Union of India AIR 1988 SCR (2) 538
In the above cited case the writ was filed in the Supreme Court regarding the pollution of the Ganga river by the industries around it yet court has given its judgement and ordered the closure of the polluting tanneries but no hard core punishment was given
LAWS IN OTHER COUNTRIES REGARDING ENVIRONMENTAL CRIMES
In Czech Republic and Slovakia they considers environmental crimes as the one of the heinous crimes.
In Hungary, Hungarian Criminal Code environmental crimes or offences are divided in two types , first crimes and second misdemeanours. If we try to explain misdemeanours we can explain it’s like when there are negligent offences then they are known as misdemeanours and other than this it is further divided into offences based on scale or public in endangered ( major or minor harm)
Similarly most of the developed nations have statutes and provisions which gives punishment to the accused by analysing the graveness of the offence with the intention involved in it or we can say mens rea.

CONCLUSION

The concept of Green Criminology is not a trend it s a reality and environment for the humans is very important and essential part in every aspect of life. Everything on planet earth is dependent upon the environment even essentials required for the survival of living beings are gained through the environment only. Environment is the place where all the developments are done for the subjects. And if we are destroying environment we are destroying our own existence. So much more importance is to be given to environment and if anybody tries to exploit the environmental resources in a very bad manner then there should be punishment given to that person or if someone destroys environment they should be treated as environmental criminals. There should be clear definition of environmental crimes so that legal system can impose proper punishments.

There must be punishments to those corporations who destroys the environment through their activities and these punishments should be included in their CORPORATE SOCIAL RESPONSIBILITY activities. For example if any manufacturing unit is undergoing its processes by harming environment by cutting many tress so there should be punishment as per the current laws and with add on corporation should be asked to plant trees as its Corporate Social Responsibility.

CHAPTER 4

Corporate Social Responsibility‘s :Impact on Customer Satisfaction

Loyalty of Customers:

What is the importance of the loyalty of the customers can not be underestimated at any point of the time nor can be overestimated or over emphasised at any point of time and this fact has been accepted by the all top level employees of the corporation or we can say that by managers or by other executives which can also include scholars or jurists and thus the result is that there are so many attempts to give proper definition and meaning to this concept and therefore there are many interpretations also.

We can easily say that if any corporation or business wants to grow themselves or increase their profits share and success then it is very much necessary that they should make sure that they have a strong relationship with their clients and in return they are getting their ( customers) loyalty. As it is very correctly defined by the Pan, Sheng & Xie (2011), ― that loyalty of customers is a strength which is carried by the dispositional attachment with customers to the particular brand and the thought of going back to that said brand for goods or services again in the coming future. So from the above observation we can say that loyalty of customer is very much essential from the business point of view.

This concept or the term loyalty of the customer can be divided in to three major parts, which are

Stochastic: this is mainly on the basis of behavior.

Composite: it is combination of both behavior and to some extent of the attitude approaches.
Deterministic: it is totally based on the attitude aspect or the approach.Loyalty of customer is a proper process as it involves, firstly, purchase then after that purchase of goods or service there should be proper and full satisfaction of the customer, and after that customer will have faith or trust in the brand and later on will be committed to the particular brand and hence loyalty of the customer is achieved and thus we can say that loyalty of the customer is earned by the corporation.

There can be false loyalty among the customers also as many of them are not attached emotionally , sometimes they are with particular brand just because of the pricing policy or some other policy of the corporation or the brand, if they get any option that they can select whichever and any brand they want to then they will definitely move to the better one so this approach is known as false loyalty among the customers.

To maintain loyalty of the customer is very much tough and even challenging so in order to retain the old customers , corporation or the brand should make policies to retain the existing customers and then think to win new ones.

Customer Satisfaction

When customers is happy and having feeling of utmost pleasure with whatever he is buying from the brand and this happiness and contentment is after comparing the quality and services which corporation or the brand has offered then in outcome corporation enjoys loyalty of customers through customer satisfaction.

Intention of the customers in order to repurchase the same product from the same brand, then word of mouth or mouth publicity which is also free of cost and its human nature that when we like something we tend to promote it automatically.

Service Quality

There is some or the other expectation of every customer when they tends to buy or use any product or service of the brand or corporation and fulfilling that with high quality and maintaining that for a long term is what survival of the corporation or the business.

Kang (2006) has given definition of the same concepts it is imaginary thing or expectation which is against performance of the corporation in real time.

Brand Image

Brand Image is very much influential when we talk about customer behaviour and this is because we have often seen that products and services are often bought or purchased for their status or brand name or just to show off rather than the actual purpose of the said product or the services.

Customer Trust

If corporation or the brand wants to retain its existing customers then the trust of the customers are very much essential factor and it is also directly or indirectly linked to service, quality, brands principles and corporations commitment to execute its promises. And no matter what corporation do, they have to earn the trust of the customers and this will take time

Relationship between Corporate Social Responsibility and Customer Loyalty

Corporate Social Responsibility have been used since many years and now a days it is obvious that corporations have been using Corporate Social Responsibility to compel customer behaviour directly or indirectly. There was a survey and study conducted by Garcia de los Salmones in which they have argued on the point that whether there is any edge on customers from Corporate Social Responsibility activities?

They got the answer that there is very much compelling and positive impact or edge on the customer and in every other study or survey this is made clear that Corporate Social Responsibility have major impact on customers in a positive way and this thing will be proved by loyalty of customers , customers are receptive and have some kind of inclination towards those corporations or the brands which are engaged in Corporate Social Responsibility and even people also do mouth publicity too. Moreover if corporation is doing good for the community then this also minimizes the risk of failure of the brand or corporation during their hard or negative or bad time.

Corporate Social Responsibility has very much positive results or impact on customers as they will have the feeling that they are the part of the society through corporations actions and deeds. As a result there will stronger and long lasting relationship between the corporations or brand with their customers and it will also lead to increase the respect for the corporation among the customers and the society as whole as corporation is giving some or the other thing back to the society for the betterment of the society or community.

Research gaps

Data collection method

Quantitative Vs Qualitative research

Quantitative and Qualitative research methods both are equally used in almost every research. Quantitative research involves numbers, data or we can say concept of questionnaire and other type of analysis. Whereas qualitative research method or approach is attached to constructivist paradigm and it is majorly or commonly used in like investigation etc. this research is equally quantitative and qualitative.

Questionnaire design

Research questions which are used in this study or research were adopted from the previous studies or research work of other scholars. For example question which are related directly to Corporate Social Responsibility are like:

Whether Corporation A provides complete and correct facts or information to all its customers?

Whether Corporation A has good ethical standards while doing its operation in their business?
Whether Corporation A is doing anything like charity or returning something to the community back through their Corporate Social Responsibility activities?
Whether Corporation A‘s Corporate Social Responsibility activities makes any mark on customers choice for the said brand or corporation?
Whether good Corporate Social Responsibility policies makes customers loyal towards the corporation and intends to be committed with the said corporation for longer run?The said questions had seven points marking scale in order to het the agreeability or influence of the corporation on the subjects, in which 1 stands for strongly disagree and from one to seven , seven stands for strongly agree. Te age bracket is almost of youth ranging from 21 to 35 years and mainly of students

The questionnaire used in the main study is shown in Appendix 1.

Data collection technique

Adopting a positivist philosophy, investigating in to the concept, approach which is deductive in nature and method of survey, this research has used a quantitative as well as qualitative research method. A few techniques of collecting data wereavailable, such as structured observation, structured interview with standardised questions, and questionnaire. In order to collect data from a representative sample, the research was done and administered by means of a self-administered offline questionnaire, through which collection of data and other important information smooth.

Preparation of data and data examination

Before doing anything further there was requirement of analysis of data, preparation of data , then data decoding and data cleaning was required and then screening of the same was done in order to get ensure smoothness, completeness and correctness. The data was checked manually only as it was offline questionnaire.

A total of twenty five questionnaires was taken from different individuals

Early stage data cleaning observed that few answers were duplicated, and some were almost similar in all context. The reason for this can be that the questionnaire was sent to mostly students and some questions might have been interpreted wrongly or differently. Those Duplicated information or data have been deleted from the record. And some responses were not appropriate or not valid.

Results of the study

Out of twenty five subjects, seventeen of them were agreed on the point that there is some positive impact of the brand‘s or Corporation‘s Corporate Social Responsibility on them as they also want that there hard earned money should be utilized towards betterment of their society and community, not the full amount but pennies out of it. For example: ITC gives one rupee from what customer is paying to them in return of their products or goods or services and they spend the said amount in making schools in India. Reliance is doing and spending huge amount of money in their Corporate Social Responsibility activities , like ESA scheme which promotes sports and education equally and the whole scenario is changing as rural area is getting benefits in real terms from these Corporate Social Responsibility schemes.

Out of twenty five, four are of thought that Corporate Social Responsibility have neutral impact as there are many mid level businessman who do not go for the activities which will benefit the particular class or community as whole or we can say that they have capitalist approach which says that they have earned the money and why they give it back to the society as there is no profit involved or they will not be getting anything out of those activities, so for them Corporate Social Responsibility activities are just waste of time and energy and through or by all these activities businessman or entrepreneur intends to get distracted from there focussed point or target.

And out of twenty five , remaining four was of opinion that this is total waste of time and money as business of the business is to do business that‘s it , nothing else. Its duty of government or the people themselves to improve there well being or the standard of living, it’s not businessman or corporation‘s duty to give back to the society. According to these four people if brand or corporation or business is providing good quality products or goods or services and they are satisfied with whatever they are providing then it should be more than sufficient.

CHAPTER 5

Case study- on Coca Cola, Wal-Mart and Apple

COCA-COLA

Profile

Coca-Cola came in existence in 1886 as soda producer in United States (Georgia) and at that that time they sold ninebeverages on an average per day. During early 1920‘s the brand started expanding itself at international level. First they entered Caribbean market and then Canadian market and later on making its mark over the whole world. This is corporation which is listed on the New York Stock Exchange.32

Corporate Social Responsibility policies

Way back in 2007 Coca-Cola launched it‘s CORPORATE SOCIAL RESPONSIBILITY activity named ̳Live Positively‘ and this activity is implemented at all levels i.e. from grass root level of the corporation to the top or we can say that from manufacturing, packaging and then finally distribution. And this is policy is very much strategized as they have set goals for themselves in order to improve their quality of product through seven core areas which will be touched by the said policy and eventually will improve the business sustainability practices and these core areas are like how beverage can give benefits, how active living and healthy living can be attained, uplift the community where corporation works,

packaging which is according to the sustainable development concept33.

Coca –Cola Conflict

A few crusades and showings took after the distribution of a report issued by the Indian NGO Center for Science and Environment (CSE) in 2003. The report gave confirmation of the existence or the presence of pesticides, to a level surpassing European standards,25 in an sample of twelve Coca-Cola and PepsiCo refreshments sold in India34.

Concerning assertion about Coca-Cola refreshments containing high amounts of pesticide , the Indian government embraced different examinations. A Joint Committee was made up by the administration to do its own particular tests on the beverages. The tests likewise found the existence of pesticides that failed to meet European norms, yet they were as yet thought to be sheltered under nearby gauges. It was deduced that Coca- Cola had not violated any of the national laws. In any case, the Indian government recognized the need to receive proper and enforceable guidelines for carbonated drinks.35

In the year 2006, after around three years of continuous claims in their bag, the CSE distributed its second test on Coca- Cola drinks bringing out additionally a high substance of pesticide deposits (24 times higher than European Union norms, which were proposed by the Bureau of Indian Standards to be actualized in India as well). CSE distributed this test to demonstrate that nothing has changed by the company, charging that the stricter guidelines for carbonated beverages and different refreshments had either been lost in boards of trustees or hindered by intense interests in the government36. Finally, in 2008 an autonomous investigation embraced by The Energy and Resources Institute (TERI) finished the long-standing affirmations by inferring that the water utilized as a part of Coca-Cola in India is free of pesticides. However, in light of the fact that the establishment did not test the last item, different fixings could have contained pesticides37.

Water pollution and the over-extraction of groundwater.

Coca-Cola was likewise blamed for causing water deficiencies in – among different regions – the group of Plachimada in Kerala, southern India. Moreover, Coca-Cola was blamed for water contamination by releasing wastewater into fields and streams encompassing Coca-Cola’s plants in a similar group. Groundwater and soil were polluted to a degree that Indian public health experts saw the need to post signs around wells and hand pumps suggesting the local community that the water was unfit for human utilization.

In 2000, the organization set up its production houses in Plachimada. Localite or individuals confirmed that they began encountering water shortage not long after the activities started. The state government started proceedings against Coca-Cola in 2003, and not long after that the High Court of Kerala disallowed Coca-Cola from over-extracting groundwater38. Then by the end of 2004 corporation ended their production activity at the said place or city.

Coca-Cola’s CORPORATE SOCIAL RESPONSIBILITY policies post-conflicts

Two years previously the water strife in India in 2003, Coca-Cola embraced the GRI Guidelines and began giving an account of sustainability . By 2003, the organization had effectively encountered a couple of CORPORATE SOCIAL RESPONSIBILITY-related clashes in different parts of the world. Despite the fact that Coca-Cola still prevents most from securing the affirmations, the reputational harm experienced after the contention in India drove Coca-Cola to take harm control measures. Those measures at first comprised of explanations to affirm Coca-Cola’s respectability. For instance, Coca-Cola devoted a page in the Corporate Responsibility

Review of 2006 to address the debate. The announcement comprised predominantly of giving data supporting its great practices and water administration of its activities in India. But this announcement did little to battle the declining sales and increasing losses exceeding investments. Coca-Cola bit by bit changed its system to incorporate harm control measures that tended to the Indian people group’s grievances. In 2008 the organization distributed its first ecological execution write about tasks in India, which covered activities from 2004 to 2007. It likewise made the Coca-Cola India Foundation, Anandana, which works with local groups or communities and NGOs to address nearby/ local water issues39. In 2007, Coca-Cola went into partnership with WWF. Its center goals are expanding understanding on watersheds and water cycles to enhance Coca- Cola’s water use, working with local groups or communities in different areas around the world, and building up a typical system to save water sources40.

Walmart

Walmart‘s Profile:

Walmart Supercenters (Now Walmart) has a full offering of basic needs and general stock in a solitary / single store. Walmart offers to its clients a one-stop shopping knowledge and is the biggest private employer in the US and additionally being the world’s biggest retailer. It has approx 10,130 retail units under 69 distinct banners in 27 nations. They all offer a shared objective: ‘Saving people money so they can live better’. Walmart utilizes 2.2 million partners worldwide and produced net sales of $ 443 billion during the financial year of 201241.

Walmart’s CORPORATE SOCIAL RESPONSIBILITY policies and reporting

Many prominent authors have observed and gave responses in favor that Walmart is considered as very important and prominent actor when the topic of transformation in Corporate Social Responsibility law is discussed, here law is referred to the legislation at the global level.

Since its beginning, Walmart focused on good quality products (good quality covers all the ambit of wellness and hygiene), good working condition for its employees and even for suppliers and their employees and most importantly ethical code of conduct is basis of its working culture. From the year 2007 walmart is one corporation which publishes Corporate Social Responsibility report on its website every year or every financial year and the Report is named as ̳Global Sustainability Report‘ but in 2011 it has been changed to ̳Global Responsibility Report‘. Mike Duke, the CEO of Walmart says that, “This change reflects the new social and environmental dimensions we have added to our efforts (…) We believe transparency and accountability are part of being a good and responsible company.” 42

The basic aim and purpose of their report each and every year goes about how ̳sustainability 360 degree‘ can be achievedand how Walmart have achieved the same in the previous financial years. Walmart‘s financial contributions in kind, such as investments in education, health, commitments to fight poverty and hunger, providing all kinds of support to local farmers and cultivators and even giving access to healthier and affordable food products.

Walmart’s conflicts

Walmart has gone through many hardships and obstacles throughout the years of their working. It appears that lawful and social difficulties have gone about as vital purposes behind the improvement of its set of principles and yearly reporting or annual reporting. This announcement can be delineated in two important cases: Walmart Stores Inc. v. Dukes et al.75 and the press reports blaming Walmart for using child labor.

Walmart Stores Inc. v. Dukes et al

This case was started around two decade ago and it is still can be discussed. This was a class action suit against walmart corporation and the main contention that the female staff in the walmart or of the walmart were facing discrimination on the basis of the gender. And to support their contention they said that they were facing i.e. females were facing discrimination on the basis of gender regarding pay( remuneration ) and promotion to the top management positions and hence corporation is violating the Civil Rights Act 1964.finally the apex court of the United States of America held that there was no actual discrimination43.

Walmart company was caught using child labor in Bangladesh

Toward the end of the year 2005, the Radio Canada program Zone made an open news statement that Walmart company was engaging child labors at 2 of their manufacturing plants in Bangladesh. Children around the age of 10-14 were seen working in the industrial premise for under $50 a month manufacturing walmart products for an export to Canada44. According to company‘s policy they had to with immediate effect discontinue all the ties or all the agreements with both of their manufacturing units in the Bangladesh and when the Walmart was cutting ties during these violations, the NGO Maquila Solidarity Network came forward and said that ̳cutting and running is the worst possible response to reports of child labor or other sweatshop abuses‘45.Walmart also said in their defense that after all their best efforts it is impossible to enforce their work ethics and their work policies or code of conduct with millions of sub contractors throughout the world46.

Walmart’s CORPORATE SOCIAL RESPONSIBILITY policies post-conflicts : Walmart made its very first Code of Conduct (COC) ‘Standard for Suppliers’ in the year 1992, which primarily revolves and focuses on quality measures for suppliers in major. Walmart’s first broad and well explained (‘Report on Ethical Sourcing’), which incorporates providers, clients and partners, was produced in 2006. This report was presented and in detail explained after a law suit was filed by one of the female walmart’s employees in the year 2001 and it led in a very harming efforts and press distributions which blamed and accused suppliers of Walmart in Bangladesh for engaging child labors. Walmart’s reporting culture was imitated by majority of the corporations in the market. Now a days, Walmart has been qualified as a ‘worldwide lawmaker’ in CORPORATE SOCIAL RESPONSIBILITY strategies47.

Walmart changed its policy and from 2005 it‘s zero tolerance policy which is being practiced in every nation where there are contractors of walmart are working. If a single underage worker was found in a factory, Walmart ceased business ipso facto48.

Towards the beginning of the year 2005, if there were even 2 under age laborers found working in the factory or any working area of the company per se, the processing plant would receive a notice and they were required to correct and change the following mistakes in the following audit. If in excess of two underage workers were found or the organization did not make revisions, the industrial facility was for all time prohibited from Walmart’s creation49. This suggestion was given by the NGO counsel from the Bangladesh case specified in the above area. If in the event that Walmart cuts business with these industrial facilities, numerous workers could be laid off for absence of orders of the manufacturing, suppliers will conceal the true picture and laborers won’t come clean to auditors and eventually they will end up losing their job or work 50. Walmart has a strict corporate code of conduct or rules in the business however asindicated by auditors and other investigations, Walmart can’t implement its code in developing countries/ nations.

Presently walmart publishes and thorough and complete report on Corporate Social Responsibility issue which is knownas ̳ Global Responsibility Report‘ which has very wide ambit and covers majorly three different dimensions like‘ people,planet and profit’. In short there are three P‘s on which walmart corporation keep its focus and maintain the accountability in order to publish the said report and disclose all the information with utmost honesty and truthiness to the public and its valuable customers and other stake holders.

Apple

Apple’s profile

Apple Inc. started its business way back in 1977 and the same is registered in NASDAQ global select market exchange51. In accordance with the Form 10-K of the policy ̳Apple designs, manufactures and markets mobile communications, media devices, personal computers and portable digital music players, and sells a variety of related software, services, peripherals, networking solutions, and third-party digital content and applications‘52.

Apple’s CORPORATE SOCIAL RESPONSIBILITY policies and reporting

According to the SEC(United States of America) every corporation who is doing Corporate Social Responsibility activities have to upload its report or all the details on its website and hence Apple Inc. also have to upload the same in similar fashion and that too specifically Form-10K. It includes the policy of business conduct of the Company (Apple): ̳Apple ensures and conducts business very ethically, with full honesty and in full compliance with all the laws and regulations. This applies to every business decision which the company makes and in every area of the company which is situated worldwide‘53.

This is the fact that almost all the Apple products are not manufactured in the United States of America thus we can say that they are being outsourced for the manufacturing purposes and On its Supplier Responsibility website Apple states: ̳Apple one of the companies which is truly committed to the highest standards of Corporate Social Responsibility across their world wide chain of supply. We insist that all of their suppliers provide safe working conditions for the workers, treat all the employees and workers with dignity and respect, and use manufacturing processes which are responsible towards the environment. Our actions – from thorough site audits to industry-leading training programs – demonstrate this commitment‘54

Apple’s conflicts

There is very much limited transparency of the suppliers who are attached with Apple and the same policy have been criticized in the media many a times55.

Labour and human rights

A very popular and a well known conflict in which Apple is involved is the suicide of its supplier at Faxconn56. The said corporation faxconn is one of the largest manufacturer of the iPhones and iPads and even one of the biggest employer of the same sector and employees approximately 1300000 workers and other staff.

In 2006 the media of the China reported that there was excessively working hours and discrimination of mainland Chinese workers and employees. The weekly hours were observed up to seventy plus working hours which is almost ten hours more than the code of conduct for the same set by the Apple Inc. on the other hand faxconn has all the amenities like swimming pool, clubbing, gymnasium, etc. but workers don‘t get much time to enjoy these facilities. And then in 2011 media also reported child labor issues that child labor is used for the production purposes and the report said that there were almost 91 underage workers at the manufacturing unit of the faxconn.

Apple’s CORPORATE SOCIAL RESPONSIBILITY policy post-conflicts

Apple Inc. have their own code of conduct and supplier code of conduct and these conducts are implemented are tracked by the auditors, auditors of the corporation covers living and working conditions (in real time) of the staff, workers and other employees, these auditors even covers health and safety conditions for the same segment of the people. Apart from this Apple is doing many other activities which is building their brand image and they are also associated with NGOs in order to uplift the community where they work.

CHAPTER -6

This chapter gives brief summary and required conclusion or concludes the thesis or dissertation or the research study. It will be describing all the contribution of the said study to the pool or the body of knowledge, ultimately it will give recommendations which are observed while going through this study or research .

CONCLUSION ( Suggestions and recommendations)

The research set out to investigate the importance of building up a CORPORATE SOCIAL RESPONSIBILITY reputation, and how different CORPORATE SOCIAL RESPONSIBILITY initiatives can contribute to the development of sustainable competitive advantage, loyalty and profitability of corporations in established and highly competitive markets. These days majorly all the nations take CORPORATE SOCIAL RESPONSIBILITY with utmost seriousness it can be either out of good conscience or ethics or customs or even because of the strict laws which force them to undergo these CORPORATE SOCIAL RESPONSIBILITY activities, as some nations have governing bodies for the proper implementation of the CORPORATE SOCIAL RESPONSIBILITY activities and few nations have strict legal framework for the same.

By and large, what we can say for sure is that though the methods are be different, the end result is quite encouraging. Few more reasons why these days CORPORATE SOCIAL RESPONSIBILITY activities are taken so seriously are that there is brand image which is attached to these activities, for example Reliance these days are advertising its ongoing CORPORATE SOCIAL RESPONSIBILITY activities to make a mark in people‘s head that they are doing much more for the community, and now CORPORATE SOCIAL RESPONSIBILITY is way more than achieving or fulfilling its duty towards society. In short this is an awesome or excellent step towards betterment of the community as whole and even for the corporations. All the steps should be taken in order to make this approach more deeper and wider in its ambit.

There must be punishments to those corporations who destroys the environment through their activities and these punishments should be included in their CORPORATE SOCIAL RESPONSIBILITY activities. For example if any manufacturing unit is undergoing its processes by harming environment by cutting many trees so there should be punishment as per the current laws and with add on corporation should be asked to plant trees as its Corporate Social Responsibility.

________________________________________________________________

1 D. LEONARD & R. MCADAM, CORPORATE SOCIAL RESPONSIBILITY 30 (2003).
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3 R. Chun, Corporate Reputation: Meaning and Measurement, 7 INTERNATIONAL JOURNAL OF MANAGEMENT REVIEWS 91 (2005).

4Milton Friedman, The Social Responsibility of Business is to Increase Profits, NEW YORK TIMES MAGAZINE, Sept. 13, 1970, available athttps://www.rohan.sdsu.edu/faculty/dunnweb/rprnts.friedman.html.

5 Howard R. Bowen, SOCIAL RESPONSIBILITIES OF THE BUSINESSMAN 6 (1953)

6 David Crowther and Guler Aras, Corporate Social Responsibility, BOOK BOON, http://mdos.si/Files/defining-corporate-social-responsibility.pdf (last visited Mar. 23, 2018).
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8Section 135, Companies Act, 2013.

9 Id

10 Milton Friedman, The Social Responsibility of Business is to Increase its Profits, THE NEW YORK TIMES MAGAZINE, Sep. 13, 1970, available at https://www.colorado.edu/studentgroups/libertarians/issues/friedman-soc- resp-business.html.

11 Bureau of Economic and Business Affairs, Empowering Growth, Securing our Future, US DEPARTMENT OF
STATE, https://www.state.gov/e/eb/ (last visited Apr. 09, 2018).
12Id

13 Id

14 European Commission, CORPORATE SOCIAL RESPONSIBILITY (CORPORATE SOCIAL RESPONSIBILITY), EUROPEAN COMMISSION, http://ec.europa.eu/growth/industry/corporate-social- responsibility_en (last visited Apr. 09, 2018).

15Section 135, Companies Act, 2013.

16 Supra note 15

17 Section 198 of the Companies Act, 2013

18 section 381of the Companies Act, 2013

19 section 198 of the Companies Act, 2013

20 Section 135, Companies Act, 2013.

21 Company (CORPORATE SOCIAL RESPONSIBILITY Policy) Rules 2014
22 Id

26 Uggiero, V., & South, N. (2013). Green Criminology and Crimes of the Economy: Theory, Research and Praxis. Critical Criminology (3).
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29 Chan, W.-C., White, B., & Yeo, S. (Eds.). (2011). Codification, Macauley and the Indian Penal Code: The Legacies and Modern Challenges of Criminal Law Reform. Surrey, England: Ashgate Publishing Limited.

30 F. Giampietro, Models and Types of Environmental Offences; Preliminary Considerations, in: H.-J. Albrecht/ S. Leppä (eds.), Criminal Law and the Environment, HEUNI No. 22, Forssa 1992, pp. 142-151.

31 4 G. Heine, Elaboration of Norms and the Protection of the Environment, in: C. Zanghì (ed.), Protection of the Environment and Penal Law (Bari, Cacucci 1993), pp. 78-79.

32 Coca-Cola company‘s profile at the NYSE: <http://www.nyse.com/listed/ko.html> (last visited 06April 2018).

33 Coca-Cola company‘s profile at the NYSE: <http://www.nyse.com/listed/ko.html> (last visited 10 April 2018).
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35 Joint Committee on Pesticide Residues in and Safety Standards for Soft Drinks, Fruit Juice and Other Beverages, ̳Report‘, 4 February 2004, Lok Sabha Secretariat, pp. 158-161.

36 Down to Earth, ̳The street fight‘, 15 August 2003, <http://www.downtoearth.org.in/content/street-fight> (last visited 21 March 2012).
37 TERI report says Coke should shut Rajasthan plant‘, Indian Express, 16 January 2008, <http://www.indianexpress.com/news/teri-report-  says-coke- should-shut-rajasthan/262199/> (last visited 03 April 2018).

38 T. Banerjee, ̳Right to Water: Some Theoretical Issues‘, 2010 Contemporary Issues and Ideas in Social Sciences, p. 11.

39 Coca-Cola India, ̳Towards Sustainability‘, 2008, <http://www.thecocacolacompany.com/citizenship/pdf/india_env_rpt.pdf> (last visited 14 November 2017).

40 The Coca-Cola Company, ̳CEO Water Mandate‘, <http://www.thecoca- colacompany.com/citizenship/water_mandate.html> (last visited  28 November 2017).

41 Walmart, ̳Walmart Corporate‘, <http://walmartstores.com/AboutUs/> (last visited 4 December 2017).

42 Walmart, ̳Walmart Global Responsibility Report‘, 2011, p. 1, <http://walmartstores.com/Sustainability/7951.aspx> (last visited 28 November 2017).

43 A.Silverman, ̳Largest Discrimination Lawsuit in US History Gets Green Light: After years of delay, female Walmart workers may get their  day inCourt‘, Turner Strategies, 26 April 2010, p. 1. <http://www.walmartclass.com/staticdata/Dukes%20v.%20Walmart%20- %20En%20 Banc%20Press%20Release.pdf> (last visited 21 March 2018). 44 Maquila Solidarity Network, ̳Walmart caught using child labor in Bangladesh‘, 2005,<http://en.maquilasolidarity.org/currentcampaigns/Bangladesh/walmart?SES S89c5db41a82abcd7da7c9ac60e04ca5f=mrdvpcufw> (last visited 22 March 2018).

45 The Maquila Solidarity Network (MSN) is a labour and women‘s rights organization that supports the efforts of workers in global supply chains to improve wages and working conditions and a better quality of life. See MSN website <http://en.maquilasolidarity.org/> (last visited 1 October 2017).

46 ‘Walmart to cut ties with Bangladesh factories using child labour‘, CBC News, 30 November 200, <http://www.cbc.ca/news/world/sto- ry/2005/11/30/walmartbangladesh051130.html> (last visited 22 March 2018).

47 Walmart, ̳2005 Report on Ethical resources‘, 2011, p. 8, <http://www.walmartstores.com/sustainability/7951.aspx> (last visited  28 November 2017)

48 ̳Walmart to cut ties with Bangladesh factories using child labour‘, CBC News, 30 November 200, <http://www.cbc.ca/news/world/sto- ry/2005/11/30/walmartbangladesh051130.html> (last visited 22 March 2018).

49 G. Milovanović et al., N. Barac & A. Andjelković, ̳Corporate Social Responsability in the Globalisation Era‘, 2009 Economics and Organiza- tion 6, no. 2, p. 92.
50 OECD-ILO, ̳Overview of Selected Initiatives and Instruments Relevant to Corporate Social Responsibility‘, OECD-ILO Conference on CORPORATE SOCIAL RESPONSIBILITY, Employment and Industrial Relations: Promoting Responsible Conduct in a Globalizing Economy, Paris, 23-24 June 2008, pp. 5-6.

51 Apple Inc., Form 10-K, <http://investor.apple.com/> (last visited 26 March 2018).
52 According to the US Securities and Exchange Commission a Form 10-K ̳provides a comprehensive overview of the company‘s business  and financial condition and includes audited financial statements. Although similarly named, the annual report on Form 10-K is distinct from the ̳annual report to shareholders,‘ which a company must send to its shareholders when it holds an annual meeting to elect directors‘,<http://www.sec.gov/answers/form10k.htm> (last visited 26 March 2018).

53 From 2010 to 2011 the unit sales of the iPad increased by 334%, a number of 32.4 million. In 2011, 72.3 million iPhones were sold; compared to 2010, this was an increase of 81%. These numbers show an increase in demand for iPads and iPhones and are relevant in relation to the suicides at Foxconn, the manufacturer of iPhones and iPads.

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CORPORATE SOCIAL RESPONSIBILITY: THE ROLE OF LAW AND IMPACT ON CUSTOMER SATISFACTION

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