MODULE 03

PROGRAM: MBA SEMESTER: II

COURSE CODE: 2T6 COURSE TYPE: CORE
COURSE: CORPORATE NAME OF THE FACULTY: PROF. DEEPIKA SONI/DR.
SOCIAL DHANASHREE KATEKHAYE
RESPONSIBILITY
CO3 Given the framework, the future manager will be able to plan
the CSR activity according to the various laws and
regulations.

CSR-Legislation in India & the World

A. Section 135 of Companies Act 2013: Corporate Social Responsibility
The Ministry of Corporate Affairs (MCA) has constituted a High Level Committee on
Corporate Social Responsibility-2018 (HLC-2018) to review the existing framework and
guide and formulate a coherent policy on Corporate Social Responsibility (CSR).
i. Section 135 (1): Every company having net worth of rupees five hundred crore or more, or
turnover of rupees one thousand crore or more or a net profit of rupees five crore or more
during immediately preceding financial year shall constitute a Corporate Social
Responsibility Committee of the Board consisting of three or more directors, out of which
at least one director shall be an independent director.
Proviso to Section 135 (1): Provided that where a company is not required to appoint an
independent director under subsection (4) of section 149, it shall have in its Corporate
Social Responsibility Committee two or more directors.
ii. Section 135 (2): The Board's report under sub-section (3) of section 134 shall disclose the
composition of the Corporate Social Responsibility Committee.
iii. Section 135 (3): The Corporate Social Responsibility Committee shall, —
(a)Formulate and recommend to the Board, a Corporate Social Responsibility Policy which shall
indicate the activities to be undertaken by the company in areas or subject, specified in
Schedule VII;
(b)Recommend the amount of expenditure to be incurred on the activities referred to in clause
(a); and
(c)Monitor the Corporate Social Responsibility Policy of the company from time to time.

iv. Section 135 (4): The Board of every company referred to in sub-section (1) shall,—
a) After taking into account the recommendations made by the Corporate Social Responsibility

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 Committee, approve the Corporate Social Responsibility Policy for the company and
disclose contents of such Policy in its report and also place it on the company's website, if
any, in such manner as may be prescribed; and
b) Ensure that the activities included in the company's Corporate Social Responsibility Policy
are undertaken by the company.

v. Section 135 (5): The Board of every company referred to in sub-section (1), shall ensure
that the company spends, in every financial year, at least two per cent of the average net
profits of the company made during the three immediately preceding financial years, in
pursuance of its Corporate Social Responsibility Policy.

B. Scope for CSR Activities under Schedule VII

i. Eradicating hunger, poverty and malnutrition; promoting health care including preventive
health care and sanitation including contribution to the ‘Swachh Bharat Kosh’ set-up by
the Central Government for the promotion of sanitation and making available safe
drinking water;
ii. Promoting education, including special education and employment enhancing vocational
skills especially among children, women, elderly, and the differently abled and livelihood
enhancement projects;
iii. promoting gender equality and empowering women, setting up homes and hostels for
women and orphans; setting up old age homes, day care centers and such other facilities
for senior citizens and measures for reducing inequalities faced by socially and
economically backward groups;
iv. ensuring environmental sustainability, ecological balance, protection of flora and fauna,
animal welfare, agro forestry, conservation of natural resources and maintaining quality of
soil, air and water including contribution to the ‘Clean Ganga Fund’ set-up by the Central
Government for rejuvenation of river Ganga;
v. Protection of national heritage, art and culture including restoration of building and sites
of historical importance and works of art; setting up public libraries; promotion and
development of traditional arts and handicrafts;
vi. measures for the benefit of armed forces veterans, war widows and their dependents;
vii. training to promote rural sports, nationally recognized sports, Paralympic sports and
Olympic sports;
viii. contribution to the Prime Minister’s National Relief Fund or any other fund set up by the
Central Government for socio-economic development and relief and welfare of the
Scheduled Castes, the Scheduled Tribes, other backward classes, minorities and women;
ix. Contributions or funds provided to technology incubators located within academic
institutions which are approved by the Central Government;
x. Rural development projects.
xi. Slum area development. Explanation- For the purpose of this item, the term ‘slum area’

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 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.

C. The Companies (Corporate Social Responsibility Policy) Rules, 2014 notified on 27-
02-2014 (inclusive of all amendments).
In exercise of the powers conferred under section 135 and sub-sections (1) and (2) of
section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby
makes the following rules, namely:

i. Short title and commencement

These rules may be called the Companies (Corporate Social Responsibility Policy) Rules,
2014 (2) They shall come into force on the 1st day of April, 2014.

ii. Definitions
In these rules, unless the context otherwise requires, -
(a)"Act" means the Companies Act, 2013;
(b)"Corporate Social Responsibility (CSR)" means and includes but is not limited to :-
 Projects or programs relating to activities areas or subjects specified in Schedule VII to
the Act; or
 Projects or programs relating to activities undertaken by the board of directors of a
company (Board) in pursuance of recommendations of the Committee of the Board as
per declared CSR Policy of the company subject to the condition that such policy will
include activities, areas or subjects specified in Schedule VII of the Act.
(c)"CSR Committee" means the Corporate Social Responsibility Committee of the Board
referred to in section 135 of the Act.
(d)"CSR Policy" relates to the activities to be undertaken by the company in areas or
subjects specified in Schedule VII to the Act and the expenditure thereon, excluding
activities undertaken in pursuance of normal course of business of a company;
(e)"Net profit" means the net profit of a company as per its financial statement prepared in
accordance with the applicable provisions of the Act, but shall not include the following,
namely:-
 any profit arising from any overseas branch or branches of the company, whether
operated as a separate company or otherwise; and
 any dividend received from other companies in India, which are covered under and
complying with the provisions of section 135 of the Act.

D. CSR Activities.
The CSR activities shall be undertaken by the company, as per its stated CSR Policy, as
projects or programs or activities (either new or ongoing), excluding activities undertaken

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 in pursuance of its normal course of business.

i. Rule 4 (2)
The Board of a company may decide to undertake its CSR activities approved by the CSR
Committee, through –
 a company established under Section 8 of the Act or a registered trust or a registered
society, established by the company, either singly or along with any other company, or
 a company established under Section 8 of the Act or a registered trust or a registered
society, established by the Central Government or State Government or any entity
established under on Act of Parliament or State legislature.

ii. CSR Committees

The companies mentioned in the rule 3 shall constitute CSR Committee as under.-
 a company covered under subsection (1) of section 135 which is not required to appoint an
independent director pursuant to sub-section (4) of section 149 of the Act, shall have its
CSR Committee without such director;
 a private company having only two directors on its Board shall constitute its CSR Committee
with two such directors;
 with respect to a foreign company covered under these rules, the CSR Committee shall
comprise of at least two persons of which one person shall be as specified under clause (d)
of sub-section (1) of section 380 of the Act and another person shall be nominated by the
foreign company.
iii. Rule 5 (2)
The CSR Committee shall institute a transparent monitoring mechanism for
implementation of the CSR projects or programs or activities undertaken by the
company.
E. CSR Policy
The CSR Policy of the company shall, inter-alia, include the following, namely: -
(a) a list of CSR projects or programs which a company plans to undertake areas or subjects
specified in Schedule VII of the Act, specifying modalities of execution of such project
or programs and implementation schedules for the same; and
(b) monitoring process of such projects or programs.

F. Display of CSR activities on its website

The Board of Directors of the company shall, after taking into account the
recommendations of CSR Committee, approve the CSR Policy for the company and
disclose contents of such policy its report and the same shall be displayed on the
company's website.

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 G. Appointment of Independent Directors on the Board

i. Definition: An independent director is a non-executive director of a company who helps

the company in improving corporate credibility and governance standards.
He or she does not have any kind of relationship with the company that may affect the
independence of his/ her judgment.
ii. Role of an Independent Director
Independent Director acts as a guide, coach, and mentor to the Company. The role
includes improving corporate credibility and governance standards by working as a
watchdog and help in managing risk. Independent directors are responsible for ensuring
better governance by actively involving in various committees set up by the company.
The independent directors are required because they perform the following important
roles:
 Facilitate withstanding and countering pressures from owners.
 Fulfil a useful role in succession planning.
 On issues such as strategy, performance, risk management, resources, key
appointments and standards of conduct he or she must support in gaining independent
judgment to bear the board’s deliberations.
 While evaluating the performance of the board and management of the company, he
or she needs to bring an objective view.
 Scrutinizing, monitoring and reporting management’s performance regarding goals
and objectives agreed in the board meetings.
 Safeguard the interests of all stakeholders, particularly the minority shareholders.
 Balance the conflicting interest of the stakeholders.
 Check on the integrity of financial information and ensure financial controls and
systems of risk management are in operation.
 In situations of conflict between management and shareholder’s interest, aim towards
the solutions which are in the best interest of the company.
 Establishing suitable levels of remuneration of executive directors, key managerial
personnel, and senior management.

iii. Duties of an Independent Director

 Undertake appropriate induction and regularly update and refresh their skills,
knowledge, and familiarity with the company.
 Attempt to attend company’s general meetings.
 Attempt to attend BOD’s meetings and board committees meeting being a member.
 Have adequate knowledge about the company and the external environment in which
it operates.

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  Report matters concerning unethical behaviour, actual or suspected fraud or violation
of the company’s code of conduct or ethics policy.
 Acting within his or her authority, assist in protecting the legitimate interests of the
company, shareholders and its employees.
 Not to unfairly obstruct the functioning of the company or committee of the Board.
 Participate in the Board’s committee being chairpersons or members of that
committee.
 Not to disclose confidential information, including commercial secrets, technologies,
advertising and sales promotion plans, unpublished price sensitive information, unless
such disclosure is expressly approved by the Board or required by law.
 Ascertain and ensure that the company has an adequate and functional vigil
mechanism and to ensure that the interests of a person who uses such mechanism are
not prejudicially affected on account of such use.

iv. Other Provisions Related to Appointment of Independent Directors Under the

Companies Act, 2013:
Companies that trigger the conditions of Corporate Social Responsibility Committee of
the Board to formulate and monitor the CSR policy of a Company. The Companies Act,
2013 requires the CSR Committee to consist of at least three directors, including at least
one independent director.
1. Where a company is not required to appoint an independent director, it shall have in
its Corporate Social Responsibility Committee two or more directors.
2. The Independent director’s appointment process must be independent of the
company’s management. Databank may be used to appoint an independent director.
3. Every independent director shall give a declaration that he meets the criteria of
independence when:
 He or she attends the first board meeting as a director.
 In every financial year, at the first meeting of the board of directors.
 When a situation arises which affects his or her status of independence being an
independent director.
 The independent director shall be appointed for a maximum term of 5 years. The term
shall not be more than 2 consecutive terms. He or she shall be re-appointed only by
special resolution by the company.
 Any vacancy in the office of independent director shall be filled in the very next
Board Meeting or within 3 months of such vacancy, whichever is later.
4. A person must be an independent director in not more than seven listed companies at
a time.
5. An independent director shall not retire by rotation and shall not be included in the
‘total number of directors’ for the purpose of computation of rotational directors.

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 6. A person can be appointed as an alternate director. But he or she must be qualified to
be appointed as an independent director.
7. A small shareholder director shall be considered as an independent director, if:
8. He or she is eligible for appointment as independent director u/s 149 (6).
9. He or she gives a declaration that he or she meets the criteria of Independence as
specified u/s 149(7).
10. If the Board meeting is called at shorter notice so as to transact some urgent business,
then the presence of at least 1 independent director is mandatory. In absence of any
independent director, a decision shall be circulated to all the directors and later
approved by at least 1 independent director.

v. What Should Be the Qualification of Independent Director?

Rule 5(1) of the Companies (Appointment and Qualification of Directors) Rules, 2014
describes the qualification of the Independent Directors.

1. An Independent Director shall possess appropriate skills, experience, and knowledge

in One or more fields i.e.
2. Finance
3. Law
4. Management
5. Sales
6. Marketing and administration
7. Corporate Governance
8. And technical assistance and operations.

vi. Step- by-Step Procedure to Appoint an Independent Director

Step 1: Seek Written Consent and Declaration, etc.

 Obtain written declaration in conformity with SEBI (LODR) Regulations, 2015 to ensure

Independence from the proposed appointee that he is independent as required to hold the
position.
 Obtain written consent from person proposed to be appointed as additional independent
director.
 Then a declaration has to be obtained from the proposed additional independent director
in Form- DIR-8 that he is not disqualified to be a director under the Act.
 Obtain disclosure from the proposed additional independent director.

Step 2: Nomination and Remuneration Committee (NRC)

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 If a company needs to constitute NRC under Section 178, then the committee shall
recommend the appointment of independent director to the Board of Directors of the
company.

Step 3: Constitute Board Meeting

 Conduct a board meeting or approve the required by way of board resolution by

circulation.
 Consider appointment of independent director as an additional director subject to the
approval of members of the company.
 Decide the term of ID which shall not be more than 5 years.
 Take note of the disclosure of interest received from the independent director.
 Also, authorize CS or CFO or any director of the company to file requisite form and return
with ROC.

Step 4: Time Bound Disclosures

 A listed company has to submit disclosure of appointment to the stock exchange where
shares are listed within 24 hours from the date of board meeting.
 The same has to be posted on the company website within 2 days.

Step 5: Appointment Letter is Issued

 An appointment letter is issued to the ID informing the term of appointment, expectation

of the board, fiduciary duties, code of business ethics, list of actions to be performed,
remuneration, etc.
 The term and conditions of appointment of ID should also be posted on the company’s
website.

Step 6: Time Bound Disclosures

 A listed company has to obtain disclosure in Form B within 7 days of appointment, from
the director.

Step 7: Form and Documents Filing

 Thereafter, have to file the return of appointment of additional director in category of

independent director with the ROC within 30 days from the date of appointment in Form
DIR-12 along with the requisite documents and fees.

Step 8: Statutory Register

 Necessary entries have to be made in the register of the directors and KMP and register of
contracts or arrangements in which directors are interested in Form MBP-4.

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 Approval of shareholder in respect the appointment of the ID at the next AGM. There
should be a statement stating that the proposed independent director fulfils the conditions
specified in the Act, in the opinion of the Board.

Step 9: Time Bound Disclosures

 A listed company has to submit disclosures of the proceedings of general meeting to stock
exchange where shares are listed within 24 hours from conclusion of general meeting.
 The same has to be posted on the website of the company within 2 working days.
 Further, listed company has to submit to the stock exchange within 48 hours of conclusion
of general meeting stating the details of the voting result in the format SEBI has provided.
 Then, file return for change of designation of independent director with Registrar of
Office (ROC) within 30 days from date of AGM (Annual General Meeting) in Form DIR-
12 along with requisite documents and fees.

Conclusion
This whole process can take between 4 days to 91-95 days. Independent Directors are an
essential part of the board. They recommend CSR (Corporate Social Responsibility) policy to
the board. Give unbiased judgments and safeguard the interest of minority shareholders. They
keep a check on the activities of the company and ensure that no unethical or fraudulent
activities are happening in the company. Independent Director has to hold at least 1 meeting
in a year. They hold a crucial role in meetings and also as a member of the Audit Committee,
Nomination and Remuneration Committee. His presence ensures implementation of best
corporate governance practices.

H. The Drivers of CSR in India

Understanding key drivers means finding answers to following critical questions:

 Intent of the organizations.

 Not only an examination of material aspects such as key practices and processes, but also
discursive elements such as the communicative construction of CSR.
 How do key social and organizational actors articulate and discursively shape
understandings of key norms and beliefs that drive corporations’ engagement with their
social responsibilities?

Perspectives to Corporate Social Responsibility in India:

 The moral perspective, which suggests that businesses engage in socially
responsible behaviors because it is “the right thing to do” and that businesses are or
ought to be motivated by intrinsic factors such as ethical values and moral leadership
 The strategic perspective, which suggests that businesses engage in CSR because of
extrinsic motivators such as market and institutional pressures and because it
generates benefits such as increased employee commitment and customer loyalty.
 Both intrinsic and extrinsic factors motivate businesses a melding of moral and

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 strategic perspectives (Child & Tsai, 2005). A thorough review of the literature on
CSR in India revealed that the key drivers of CSR are in a state of transition from
their moralistic, philanthropic roots during the early days of industrialization to
increasingly strategic overtones.

As per the research conducted by Ganga S Dhanesh, following are major drivers of
Corporate Social Responsibility with special focus to India:

1. India’s unbroken commercial history:

 Deep traditions of social responsibility since the Vedic periods.
 Ethos of giving, instilled through cultural and religious traditions and practices, with
concepts of dharma and sustainability ingrained in the collective psyche of Indian
commercial communities.
 Philanthropic work of Indian corporations such as the Tata group known for their
social and philanthropic work in India and abroad.
Philanthropic Roots of CSR in India has four phases.
 During the early years of industrialization (1850-1914), CSR in India was
predominantly related to business philanthropy, as rich business families set up trusts
and institutions such as schools, colleges, and hospitals.
 During the years of the Indian freedom struggle and independence (1914-1960),
business philanthropy was characterized by a sense of enlightened self-interest when
Indian businesses supported the freedom movement and various social and cultural
causes associated with the nationalist movement, driven by the hostility with which
the British regarded them.
 During the next phase (1960-1980) the general climate of mistrust toward
corporations in socialist India corresponded with a decline in business philanthropy
and an increase in state-led development.
 Finally, after economic liberalization in the 1990s, a combination of extreme social
need, limited public finance, improved returns to industry, a pro-business
environment, and the emergence of a strong civil society called for increased
initiatives in social work by the business community (Mohan, 2001; Sundar, 2000).

2. Conclusion:

Current drivers of CSR in India are:

i. Regulatory pressures.
ii. Social pressures.
iii. Rising environmental concerns.
iv. Indian Regulatory framework (Companies Act 2013, the Corporate Social
Responsibility Rules, 2014).

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 v. Economic benefits arising out of CSR activities.
vi. Increased brand image, customer loyalty etc.
vii. Ethical considerations.
viii. Social impact (Wipro’s project Santwana).
ix. Stakeholder pressure.

What is Social Responsibility?

Social responsibility is a moral obligation on a company or an individual to take decisions or
actions that is in favour and useful to society. Social responsibility in business is commonly
known as Corporate Social Responsibility or CSR.

Types of Social Responsibilities

Following Are the Different Types of Social Responsibilities:
(1) Economic Responsibility

 Every business is engaged in economic activities.

 So, the prime social responsibility of every business should be economic
responsibility.
 Hence they should sell products and service which can satisfy the need of the society.
(2) Legal Responsibility

 The company should comply with the political and legal environment of the country.
 The company should consider protecting the environment.
(3) Ethical Responsibility

 This type of responsibility expects a certain type of behaviour or conduct from the
company.
 This behaviour may not be documented by law.
(4) Discretionary Responsibility

 These are voluntary actions taken by the entities in case of natural calamities, helping
poor people etc.
 They help them by providing a charitable contribution, education activities etc.
 It prevents investments of charitable funds into speculative activities.

I. Meeting Society’s Expectations for Corporate Social Responsibility

Three approaches
1.  the approach has been to support philanthropy or community engagement, donating a

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 portion of profits, offering employee volunteer time, pledging to provide certain products
or services free of charge.
2. For other organizations, the approach can be best described as CSR compliance –
certifying supply chain behavior, meeting third-party standards for board diversity or
conducting social audits.
3. A third approach is also beginning to gain momentum. This approach focuses on more
strategic CSR programs that engage in activities that serve both the business and the
community. More and more companies are finding ways to help their communities while
simultaneously providing more value to employees, customers and improving
operations. 

Evolving Stakeholder Expectations

Stakeholders, in this context, can be understood as any person, group, or organization that
can place claim on a company’s attention, resources or output. Therefore, business viability
in the construction industry will require that organizations place environmental, social and
governance (ESG) concerns at the center of their business model.

Example, The extensive impact of the construction industry means that business practices
across the supply chain garner significant attention and scrutiny from government, media,
civil society organizations, and the general public. As indicated by CE’s definition, it is
increasingly apparent that the expectations of these stakeholders go beyond the delivery of
projects.

Corporate Social Responsibility & Risk Management

Understanding the relationship between CSR and risk management across the value chain
will leave organizations well positioned to tap into higher levels of social impact and
financial success.

In a paper for The Corporate Social Responsibility Initiative, Beth Kytle and John Gerard
Ruggie argue that “CSR programs are a necessary element of risk management for global
companies because they provide the framework and principles for stakeholder engagement,
can supply a wealth of intelligence on emerging and current social issues/groups to support
the corporate risk agenda, and ultimately serve as a countermeasure for social risk.” [3]

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With regard to the construction industry, environmental impact is obviously a huge area of
vulnerability. A report by the Willmott Dixon Group suggested that the construction
industry contributes to 23% of air pollution, 50% of climate change gases, 40% of drinking
water pollution, and 50% of landfill wastes. [4]

If we look at the pressure being placed on the oil and gas industry for its environmentally
detrimental activities, and the subsequent impact of this on earning drivers, addressing this
issue should be top priority for construction.

For the sake of business continuity and to future-proof the industry, organizations must
adapt to the changing policy and social landscape, and evolve its decision-making processes
to include CSR.

Key Steps for Organizations to Take:

1. Identify and understand your organization’s CSR image and what shapes it

On a regular basis, gather and assess information about the impact of your organization’s
actions or lack of action from news reports, CEO statements, employee perceptions, customer
experiences, social media, activists and other organizations in your industry.

2. Reposition E&C as a broader social good

Employees are rarely motivated by the call to “be compliant,” however, they will respond
more positively if they can see that their actions are advancing a broader, societal
benefit. Most compliance efforts can be repositioned within the broader context of “values”
and social good work – which are often more meaningful and motivational frameworks than
strict compliance. 

For example, abiding by anti-corruption requirements in order to ensure ABC compliance is

less motivating to employees than demonstrating the deleterious effect that corruption has on
the lives of people in emerging economies and articulating the role they can play in
eliminating corruption and its effects. These, and similar efforts, also resonate well with
employees who see it as a sign that the organization truly means what it says in its code of
conduct and policies.

3. Assess your impact

The first step to cope with the changing expectations and demands of CSR is to assess your
impact on society and the environment. You need to identify and measure the positive and
negative effects of your activities, products, and services on your stakeholders, such as
customers, employees, suppliers, communities, and the planet. You also need to evaluate the

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risks and opportunities that CSR presents for your business, such as reputation, compliance,
innovation, and growth. By assessing your impact, you can identify your strengths and
weaknesses, prioritize your goals and actions, and communicate your performance and
progress.
Engage your stakeholders
The second step to cope with the changing expectations and demands of CSR is to engage
your stakeholders. You need to listen to and understand the needs, interests, and concerns of
your stakeholders, such as customers, employees, suppliers, communities, and the planet.
You also need to involve them in your decision-making and problem-solving processes, and
seek their feedback and suggestions. By engaging your stakeholders, you can build trust and
loyalty, align your values and objectives, and co-create value and solutions.
Learn and innovate
The third step to cope with the changing expectations and demands of CSR is to learn and
innovate. You need to keep abreast of the latest trends, best practices, and standards in CSR,
such as the United Nations Sustainable Development Goals, the Global Reporting Initiative,
and the B Corporation certification. You also need to foster a culture of learning and
innovation in your organization, where you encourage curiosity, creativity, and collaboration.
By learning and innovating, you can improve your performance and impact, differentiate
yourself from competitors, and anticipate and respond to changes.
Partner and collaborate
The fourth step to cope with the changing expectations and demands of CSR is to partner and
collaborate. You need to recognize that you cannot achieve your CSR goals alone, and that
you need to leverage the resources, expertise, and influence of other actors, such as NGOs,
governments, academia, and media. You also need to establish and maintain mutually
beneficial relationships with your partners, based on trust, transparency, and accountability.
By partnering and collaborating, you can scale up your impact, share risks and costs, and
access new markets and opportunities.
Communicate and report
The fifth step to cope with the changing expectations and demands of CSR is to communicate
and report. You need to inform and educate your stakeholders about your CSR vision,
strategy, actions, and results, using various channels and formats, such as websites,
newsletters, social media, and events. You also need to report on your performance and
impact, using credible and consistent indicators and frameworks, such as the Global
Reporting Initiative, the B Impact Assessment, and the Integrated Reporting. By
communicating and reporting, you can demonstrate your credibility and accountability,
enhance your reputation and brand, and inspire others to join your cause.
Review and improve
The sixth step to cope with the changing expectations and demands of CSR is to review and
improve. You need to monitor and evaluate your performance and impact, using quantitative
and qualitative data and feedback from your stakeholders. You also need to reflect on your
achievements and challenges, learn from your successes and failures, and identify areas for
improvement and innovation. By reviewing and improving, you can ensure your continuous
improvement and adaptation, align your actions with your values, and increase your positive
contribution to society and the environment.

Dr. Ambedkar Institute of Management Studies and Research, Deekshabhoomi, Nagpur (For internal circulation only)

RTM Nagpur University MBA - 2022-23 / Semester – II / Prof. Deepika Soni

Dr. Ambedkar Institute of Management Studies and Research, Deekshabhoomi, Nagpur (For internal circulation only)

RTM Nagpur University MBA - 2022-23 / Semester – II / Prof. Deepika Soni