SCHOOL OF BUSINESS AND MANAGEMENT

CIA III

SUB: RESEARCH METHODOLOGY

Submitted by:

Anirudh Bellare 2224305

Pulkit Arora 2224328
Abhishree Chettiar 2224343
Prachee Goyal 2224361
Fahad Nizar 2224378

Submitted to: Prof.Monu Singh

(Department of Business and Management)
Date of submission:5th April, 2024
 NEED FOR THE CORPORATE SOCIAL RESPONSIBILITY
“THE COMPARATIVE STUDY ON CSR ACTIVITIES OF INFOSYS
AND WIPRO FOR THE LAST 10 YEARS”

Abhishree Chettiar, Prachee Goyal, Anirudh Bellare, Fahad Nizar, Pulkit Arora
Christ university of BBA Honours, Bangalore

ABSTRACT

This research paper compares the corporate social responsibility (CSR) initiatives of Infosys
and Wipro between the years 2013 and 2023. It looks at financial investments, alignment with
business values, allocation of funds in social and environmental causes, impact on education,
healthcare, biodiversity, environmental sustainability, infrastructure development, and
community programs. Their contributions are explained by analyzing the effectiveness of their
initiatives in these areas by highlighting distinct approaches to corporate social
responsibility. Infosys and Wipro’s consistent commitment to ethical, sustainable, and socially
responsible business practices has provided in-depth insights into the company's Corporate
Social Responsibility (CSR) efforts. Both Infosys and Wipro have shown a firm commitment to
corporate social responsibility (CSR). Infosys has set a strong emphasis on environmental
sustainability, education, healthcare, and infrastructure development, while Wipro has placed an
equal emphasis on employee development, community participation, and natural capital
assessment. Their business has demonstrated commitment to sustainable business practices and
social responsibility by developing CSR programs to meet the demands of diverse industries.
The CSR initiatives of Infosys and Wipro are compared highlighting the distinct strategies each
firm has adopted in various industries by giving importance to their noteworthy contributions to
the environment and society over time.

Keywords: CSR, Firm Performance, IT Sector, Infosys, Wipro, Social responsibility

INTRODUCTION
Corporate Social Responsibility (CSR) has acquired a lot of support in today's fast changing
business landscape as organizations negotiate a complex environment molded by a variety of
stakeholders (Zhang et al., 2017) These stakeholders, who include clients, staff members,
investors, and communities, are beginning to place a higher value morally and socially This
change emphasizes on how crucial corporate social responsibility (CSR) is to fulfilling
stakeholder expectations and building their loyalty and confidence (Sancho et al., 2018).

There is an increasing need for sustainable business models that minimize negative environmental
effects due to growing worries about climate change, resource depletion, and environmental
deterioration. Businesses are being urged to implement environmental stewardship-focused
practices by consumers, advocacy groups, and governmental entities. CSR is becoming a strategic
way for businesses to integrate environmentally friendly practices into their daily operations,
encouraging sustainability and ethical business practices (Shafer & Simmons, 2008).

Within the field of research methodology, an extensive investigation of corporate social

responsibility (CSR) begins with precise formulation of the research subject or question.
Determining the scope and direction of the research depends heavily on this first phase. Scholars
could investigate how corporate social responsibility (CSR) activities affect the opinions of
stakeholders, assess how well environmentally friendly policies improve a company's reputation,
or examine the relationship between CSR and financial performance.

A research study's opening section is crucial in establishing the framework for the whole inquiry.
It gives the study a justification by highlighting the growing significance of CSR in determining
business strategy and the necessity of research to fully understand its complex ramifications. The
introduction emphasizes the importance of corporate social responsibility (CSR) in today's
business settings and stresses the necessity for in-depth research and analysis to further knowledge
in this important area of business practice.

The research objectives are also described in the introduction; these act as a compass to direct the
study in the direction of its goal. These goals could be determining the main forces behind the
adoption of CSR, evaluating the benefits of CSR for stakeholders and businesses, or figuring out
the best ways to put CSR practices into effect. Every target is designed to tackle particular facets
of corporate social responsibility with the goal of offering significant perspectives to the wider
discussion on ethical business practices.

The introduction elaborates on the theoretical foundation supporting the study in addition to
identifying the research problem and aims. By utilizing extant literature and theoretical
frameworks, investigators build a solid foundation for their study. Depending on the particular
subject of the study, the theoretical framework may include theories on corporate governance,
sustainability, stakeholder theory, or ethical decision-making. Researchers can place their findings
within a larger theoretical framework by firmly establishing the study's foundation in accepted
theories and concepts.

Through clarifying the interactions among CSR, stakeholder involvement, environmental

accountability, and sustainable company practices, scholars seek to offer a thorough
comprehension of the subtleties and intricacies present in corporate social responsibility. Scholars
provide insightful information that not only advances academic knowledge but also informs useful
solutions for businesses trying to traverse the ever-evolving terrain of responsible business
practices.

Fundamentally, the incorporation of corporate social responsibility (CSR) ideas into business
operations signifies a move towards a more all-encompassing strategy that strikes a balance
between commercial, legal, moral, and charitable factors. Businesses can successfully negotiate
the challenges of ethical business conduct by combining these elements, promoting
environmentally friendly and stakeholder-friendly sustainable operations. Scholars hope to
provide valuable insights for businesses looking to adopt ethical and responsible practices in the
constantly changing business landscape of today by shedding light on the complex relationships
between CSR, stakeholder engagement, environmental accountability, and sustainable business
practices through well-structured introductions and scholarly research.
REVIEW OF LITERATURE

Zhang et al, (2017), explores how individuals' desire for status (NFS) and processing fluency
simultaneously effect views towards hotels' corporate social responsibility (CSR) programs. By
examining the moderating influence of processing fluency in the NFS- attitude relationship, it
expands on previous studies. Positive attitudes are more evident in high-NFS individuals when
the CSR message is simple to understand. This study uses a experimental design with
processing fluency being manipulated and individuals ‘need for status being measured. The
study makes atheoretical contribution by highlighting. CSR as a strategic public relations
strategy and establishing a connection between NFS, processing fluency, and CSR in the
hospitality industry. Additionally, it offers helpful advice, advising managers to use fluency-
conscious design to customize CSR messaging for high-NFS users.

Kim et al, (2009), The study compares corporate philanthropy and socially conscious company
practices with active and passive CSR advertising strategies to examine how Millennial
consumers react to various CSR activities. The results show that people generally had a more
positive perception of socially responsible business actions than they did of fundraising efforts.
Furthermore, compared to donation, socially conscious corporate operations were linked to
stronger public-serving motivations. Rapid communication of philanthropic endeavors was
found to elicit more unfavorable attitudes, which underlines the significance of communication
strategies in influencing customer behavior.

Zhang et al, (2023), underlines the increasing significance of Corporate Social Responsibility
(CSR) in shaping corporate strategy, specifically in the international construction sector.
Considering theories of stakeholders and institutions, it creates a framework for CSR adoptionin
China's elite construction companies. Through the institutional, stakeholders and self-
determination theories, this study proposed a conceptual framework of CSR implementation.
For its validation, data were collected from 90 top-tier construction firms using an online
survey and analyzed via a two-pronged factor analysis method. The empirical results highlight
the importance of studying contractors' perspectives and internal organizational aspects in
strengthening CSR initiatives by highlighting eight critical CSR characteristics. The survey
offers insightful information about how CSR practices are changing in the constructionindustry.

Sancho et al, (2018), investigates the inadequately understood relationship between Human
Resource Management (HRM) and Corporate Social Responsibility (CSR) in small and
medium-sized businesses (SMEs). To get empirical evidence, structural equation modelling
technique was applied on the data from 481 Spanish SMEs. The study uses structural equation
modelling and focuses on socially responsible human resource management (SRHRM) in 481
Spanish SMEs. The findings demonstrate a clear contribution of SRHRM to corporate
competitiveness, emphasizing the favorable influence on staff loyalty and relational marketing.
The study is significant for emphasizing the strategic value of SRHRM in SMEs and offering
empirical support for its dual goals of enhancing individual worker performance and fostering
organizational success.

Shafer et al, (2008), explores the relationship between tax professionals' aggressive tax
avoidance and their views towards business ethics and Machiavellianism. High Machiavellians
typically support the traditional stockholder position, which mediates the relationship between
Machiavellianism and moral judgements, by favoring profit maximization. The research
employed a survey methodology to test hypotheses, targeting tax professionals in Hong Kong
from both public accounting and private industry. A sample of around 1,000 professionals was
selected from membership listings of professional institute(s) in Hong Kong. The goal was to
achieve are presentative sample, and each selected professional received a mailed questionnaire
for data collection. This study highlights the significance of moral positions while shedding light
on the decision-making processes that support aggressive tax methods. Furthermore, it shows
that ethical concepts are relevant to tax consultants and may be applied outside of corporate
environments.

Martínez-Martínez et al, (2017), The literature highlights the increasing interest in Corporate
Social Responsibility (CSR), which has historically been studied in large corporations.
However, this research sets a new precedent by examining the beneficial effects of CSR on
the competitive performance of Small and Medium-Sized Enterprises (SMEs) in Spain,
particularly in employee and customer activities. The study focused on Spanish SMEs,
surveying 481 managers. Using structural equation modelling, it tested relationships between
corporate social performance, competitive performance, and explored mediating variables like
relational marketing and innovative capacity. Additionally, the research examined the superior
returns associated with socially responsible practices concerning core business stakeholders.
Using a multiple mediator analysis, the study presents a stakeholder-based approach to CSR
and highlights the strategic role that CSR plays in boosting the business- related advantages for
SMEs. The study notably emphasizes both the roles of relational marketing and creative abilityas
mediating variables, demonstrating the distinct competitive benefits that SMEs can obtain from
socially conscious practices. The study highlights the value of SMEs interacting with different
stakeholders, especially consumers and staff, despite resource constraints, establishing CSR as an
essential strategic management tool for smaller businesses.

Pradhan, (2018), The research focuses on the process of decision making by consumers during
acquisition from socially responsible companies. The research, carried out using an exploratory
design with 60 respondents, employs content analysis of transcribed interviews. This research
uses exploratory method in studying consumers perceptions of a company’s CSR at the time of
purchase. Sixty interviews were conducted, and the answers were transcribed. Content analysis
was then used to analyze the messages, offering a perspective on consumers’ perceptions of
CSR practices as related to their purchasing experiences. It supports legitimacy theory as
consumers believe that a firm is obliged to do something for society. So, the study highlights
intention-behavior gap that consumers often have positive attitudes toward CSR not necessarily
leading to sincere purchasing decisions. Price and consumer awareness are such core factors
that play crucial roles in determining these decisions.
Özturan et al, (2022), study focuses on the How Corporate Social Responsibility (CSR) has
become a significant trend, and understanding how marketing departments integrate CSR
strategies, specifically Socially Responsible Marketing Activities (SRMA), is crucial. This
study explores the impact of SRMA on marketing departments, focusing on performance and
influence. Three studies were performed. First, it is Study 1 which is a survey that provides an
instrument for validating the measure of SRMA and investigates its connection to the focused
outcome variables. Study 2 is another survey that looks at the mediating effect of legitimacy on
the marketing department and the moderating role of customer interest in social responsibility
was investigated using real sales data from firms. Study 3 is an experimental study that assesses
the main findings in a controlled environment with non-marketing executive participants i.e.
chief executive officers. Theoretical underpinnings of legitimacy explain the positive outcomes
of SRMA, emphasizing its value for marketing departments. Findings reveal that SRMA
positively relates to both external performance and internal influence within the firm, mediated
by the marketing department's legitimacy. The study introduces the moderatingrole of customers
interest in social responsibility, highlighting the importance of stakeholder engagement.

Eweje, (2014), focuses on the literature on CSR and sustainability in developing economies
highlights active engagement from stakeholders, including businesses and governments. While
multinational enterprises (MNEs) contribute significantly to job creation and economic growth, a
perception persists that MNEs in developing countries prioritize CSR less than those in
developed nations. Reviewing the extant literature and chapters and offers conceptual
development. The book emphasizes the pivotal role of CSR in enhancing stakeholder
relationships and advocates collaborative efforts among businesses, governments, and
stakeholders for societal and economic well-being.

Blagova et al, (2018), The growing focus on Corporate Social Responsibility (CSR) and
sustainability, mainly within companies, has spurred extensive research in the last 20 years.
While numerous studies have delved into CSR approaches and outcomes at the organizational
level, this study stands out by examining the national perspective. The Critical State of
Corporate Social Responsibility in Europe Concentrating on the European Union (EU), it
endeavors to determine the efficacy of governmental CSR approaches – distinguishing between
active and neutral stances. The researchers categorize EU countries accordingly, and compare
these classifications with their existing sustainability results, presenting a unique approach to
evaluating the impact of government strategies on CSR outcomes at a national level.

Ihlen et al, (2014), explores the overlooked role of communication studies in Corporate Social
Responsibility (CSR), highlighting four key themes: meaning construction in communication,
recommended dialogues with the public, transparency for trustworthiness, and the value of a
complexity perspective. Termed "four aces," these themes form a strategic foundation for CSR
management, challenging conventional narratives and advocating for nuanced approaches
beyond best practice guidelines. Emphasizing meso-level analysis, the chapter contributes to a
deeper CSR discourse by integrating normative theory and transparency perspectives to critique
corporate practices.
Sharma, (2009), Corporate Social Responsibility (CSR) has undergone a transformative
evolution in India, marked by a shift from historical philanthropy to a multi-stakeholder
approach. The liberalization of the Indian economy in the 1990s exposed the country to global
corporations, fostering a new era of CSR initiatives. The changing landscape, influenced by
Western approaches, has led to a reval3uation of CSR practices by Indian companies venturing
into the global arena. While philanthropy and community development remain integral, the
multi-stakeholder approach emphasizes responsibility toward financial stakeholders,
employees, and the community. This paradigm shift is crucial for sustainable business
strategies, reflecting a realization that long-term success hinges on stakeholder satisfaction. The
article underscores the role of globalization in shaping CSR practices and highlights the need
for Indian corporations to align with global trends.

Miao et al, (2023), The existing literature on corporate social responsibility (CSR) has
extensively examined the influence of legal environments on CSR, yet limited research has
specifically focused on the impact of judge independence. This study addresses this gap by
analyzing the effects of China's judicial delocalization reform, aimed at enhancing local judges'
independence. Using a staggered Difference-in- Differences (DID) test, the research reveals a
significant positive association between judge independence and CSR. The analysis further
uncovers a positive link between judge independence and corporate lawsuits, suggesting that
firms engage in CSR activities to mitigate the negative consequences of legal proceedings.
Notably, the impact of judge independence on CSR is stronger for high- litigation-risk firms
and weaker for politically connected firms. The positive relationship is more pronounced in
regions with higher levels of government interference with judges before the reform.

Tilak, (2022), The concept of the 'social responsibility of higher education' is examined in this
article from the dual perspective of the responsibility of higher education institutions to society
and the reciprocal responsibility of society to higher education. The focus is predominantly on
the former, emphasizing the implicit nature of social responsibility in universities, often
overshadowed by teaching and research functions. The article contends that universities need to
explicitly recognize and prioritize social responsibility as a fundamental role, intricately linked
with teaching and research. It reviews the efforts of the Government of India in promoting
social responsibility in higher education, advocating for its lack of acknowledgment in the
assessment of university and student performance. The article suggests that fostering close
linkages between universities and society is imperative, expanding the notion of 'community'
beyond local confines and even encompassing responsibilities to the corporate sector. Socially
responsible initiatives are positioned as integral to university performance, proposing credit
systems for student involvement and explicit recognition and rewards for institutions.

Wood et al, (2017), delves into the intricate relationship between Corporate Social
Responsibility (CSR) and corporate motivations. It addresses concerns about the authenticity of
CSR efforts, often labeled as "greenwashing" when not integrated into a company's core values.
The case study revolves around Cotopaxi, an outdoor products company, showcasing its
computer coding and filmmaking workshop for refugee youth. The study explores volunteer
motivations and identifies three volunteer types: Experienced Volunteers, Kindred Spirit
Volunteers, and Emerging Volunteers. It also introduces Social Identity Theory (SIT) to
understand how shared values drive effective CSR programs. Cotopaxi's commitment to values
such as "Gear for good" exemplifies authentic CSR, shaping a company culture where CSR is
not just valued but ingrained. The study emphasizes the role of human resources and public
relations departments in fostering shared values internally and externally, steering clear of
greenwashing pitfalls.
Dragu, (2018), investigates the ways that Integrated Reporting (IR) can close the
communication gap that exists between talk and the practice of CSR. Utilizing innovation, the
years 2009 -2016. SMEs recognize the value of corporate social responsibility (CSR), their
communication strategies are average because of constraints including lack of funding and
expertise. The researchers in this article examined the state
of the art in CSR and communication practices in Latin American SMEs using a theoretical
review technique in the years between 2009 – 2016 The importance of incorporating CSR
communication into the entire business plan is emphasized in the chapter's conclusion for
optimal impact. For SME managers looking to use CSR communication act as a competitive
advantage. All things considered, the chapter offers a useful summary of the state of CSR
communication in Latin American SMEs now, stressing both its possibilities and current
obstacles. To make situations that help SMEs in overcoming these barriers successfully by
implementing efficient CSR communication methods, more study is required.

S. Jahdi (2013), explains the argument for teaching corporate social responsibility (CSR) in
higher education. The author highlights the increase in significance of ethics in business sectors
by sharing their personal experience of making and instructing. "Marketing Ethics" and "CSR"
programs. The author notes that the prior "Marketing Ethics" module concentrated more on
philosophical considerations. Approach to Qualitative Research: It appears that the research
paper writer employed a qualitative study methodology to learn about students' opinions and
perceptions of CSR instruction. A questionnaire was distributed to the students to assess their
perspectives proves that an effort was made to collect qualitative data through the opinions and
experiences of the students. Questionnaire or Survey: The questionnaire was close ended and
open ended on to collect quantitative data and qualitative insights, respectively. The student-
centric "CSR" module was successful, as viewed by high enrolment, active engagement, and
well-written assignments. In closing, the chapter urges academicians to think about introducing
corporate social responsibility (CSR) into their educational programs, andpossibly modifying the
author's research and students’ comments to fit their circumstances.

Trabelsi et al, (2021), Global strategy research increasingly centers on the intricate relationship
between corporate social responsibility (CSR) and stakeholder engagement, especially within
multinational enterprises (MNEs). Despite acknowledging both CSR and stakeholder theory, a
substantial gap persists in integrating these research areas. It is certainly the case that the
technique aims to offer a thorough comprehension of the relationships among global strategy,
stakeholder engagement, and CSR within the framework of multinational corporations. The
literature underscores the necessity for a unique approach to conceptualize MNEs' global
practice implementation, considering diverse local and global stakeholder involvement.
Conceptualizations spotlight stakeholders' pivotal role in shaping CSR initiatives within MNE
subsidiaries, influenced by institutional pressures, geographical distance, and network
embeddedness. The research focuses on aligning stakeholder demands to understand its impact
on subsidiary CSR implementation, enriched by empirical data from Iberdrola's initiatives
(2008-2014).

Hrast et al, (2019), The literature review—which touches on important topics including the
political character of corporate social responsibility (CSR), the function of institutions,
collaborations amongst multiple stakeholders, government backing, and the difficulties in
developing national CSR policies—is latent in the abstract. The Politicization of CSR: The
abstract presents CSR as a "politicized" concept, implying that political factors have an impact
on CSR initiatives in addition to business motivation. This is consistent with research on CSR's
political nature and relationship to public policy. The Value of an Institutional Environment
Recognizes the role that institutions play in the spread of corporate social responsibility. The
importance of institutions in influencing business conduct and the adoption of CSR practices is
frequently emphasized in CSR literature. Clarity of Objectives: Clearly stating the purpose of
the research, which is to investigate Slovenia’s failed attempt to build a national CSR strategy
through a multi-stakeholder collaboration. Theoretical Structure: basing the study on the notion
that corporate social responsibility (CSR) is a "politicized" term and highlighting the role that
institutional support and the institutional environment play in the spread of CSR. Multi-
Stakeholder Partnerships' Function: The attempt to create a national CSR strategy through a
partnership of multiple stakeholders is the main topic of the abstract. The importance of
cooperative efforts involving several stakeholders, such as the government, NGOs, and
corporations, in creating CSR agendas is highlighted by pertinent literature.

Arrigoni et al, (2018), The abstract's literature assessment emphasizes the need for a more
thorough investigation of the relationship between CSR and social ontology/ontology of the
firm and promotes an interdisciplinary, social theory-focused strategy to improve CSR's
efficacy and understanding. The literature research has revealed a gap in our understanding of
corporate social responsibility (CSR), notably the lack of a connection between CSR and social
ontology. The fundamental significance of social ontology in CSR research has been
comparatively under-examined, even though several disciplines have examined CSR theory and
practice. The paper highlights the fundamental role that social ontology plays in the theoretical
and empirical understanding of CSR. It draws attention to the necessity of investigating a social
theory-centered method for the firm's ontology in order to further CSR research. The goal of
this research technique to offer a comprehensive knowledge of the elements that hindered
Slovenia's attempts to create a national CSR strategy. Justifications for Themes: This chapter
offers explanations for selecting a group of connected themes that will be explored in upcoming
studies. This implies that the detected gap should be addressed in a methodical manner. Present
Situation: While many academic fields are trying to make sense of CSR theory and practice,
social ontology's significance is still not fully understood.

Chatterji et al, (2021), Global CSR Adoption: analysis of global trends and the extensive
implementation of CSR initiatives by companies across the globe. This study technique
combines historical analysis, a synthesis of the literature, and perspectives from important
stakeholders obtained through interviews to provide a thorough investigation of CSR in the
Indian context. Contributing insightful information about the development, difficulties, and
possible improvements of CSR practices in India is the aim. An examination of the main causes
and inspirations underlying the worldwide upsurge in CSR projects. Contextual differences in
the Application of Re-examining the literature to show how different cultural and contextual
contexts affect how CSR is used and implemented. determining the variables affecting how
differently CSR practices are adopted and assessment of the benefits and drawbacks of using
conventional techniques to communicate difficult, culturally and morally complex subjects.
With the combination of theoretical understandings, real-world experiences, and prospective
directions for future research in the field of CSR education, this methodology seeks to offer a
thorough grasp of the role-play case technique in CSR education. Obstacles to Teaching CSR:
identifying the difficulties teachers have while attempting to teach CSR, particularly when it
comes to getting students to participate in conversations on difficult and morally complex
topics.
 RESEARCH GAPS
The relationship between Corporate Social Responsibility (CSR) and different factors like
institutional support, communication strategies, and stakeholder engagement has been
thoroughly explored. However, there is still a lack of understanding regarding the complex
dynamics of CSR implementation, especially in companies like Infosys and Wipro. Studies that
have already been conducted have mostly concentrated on the financial performance of major
organization’s CSR activities, leaving a knowledge about the opportunities and difficulties that
these businesses face when incorporating CSR into their business plans. Furthermore, while
several studies have looked at the function of communication in corporate social responsibility
(CSR), few in-depth studies have addressed how these businesses communicate when
promoting CSR efforts. Therefore, further research is required to fully understand the unique
circumstances and difficulties these businesses encounter while implementing and
disseminating CSR practices, especially in settings with various cultural and socioeconomic
backgrounds. Resource limitations at times in these businesses experience, such as those related
to money, people, and technology, might make it difficult to carry out CSR efforts successfully.
Furthermore, these companies frequently lack the knowledge and resources necessary to create
and implement thorough CSR plans.

OBJECTIVES
• To analyze and compare the CSR activities done by Infosys and Wipro between 2013-2023
• To assess the effectiveness of CSR approach of Infosys and Wipro in different sectors
(education, healthcare, biodiversity, infrastructure, local community programs) between 2013-
2023

RESEARCH QUESTIONS
1. To what extent do environmentally friendly policies improve Infosys and Wipro's reputation
from 2013 to 2023.

Ans: It can be said that both the companies i.e. Infosys and Wipro have made some significant
efforts to promote environmental sustainability and implement environmentally friendly
policies from the study period 2013 to 2023. Infosys has been recognized for its carbon-neutral
journey and received the UN Climate Action Award in the “Climate Neutral Now” category
and this adds up to the company’s commitment to addressing climate change and promoting the
environmental stewardship and also, it’s been actively managing and producing carbon offsets
and also contributing to a sustainable future. Wipro has incorporated eco-friendly practices such
as waste reduction and the use of renewable energy and its operations and also focused on
sustainability initiatives and training programs to raise awareness among the employees and has
shown its commitment to environmental responsibility and improved it’s socially conscious
organization
Overall, both companies made significant efforts in promoting sustainability and addressing
urgent environmental issues and due to that positively influenced their reputation among
stakeholders, including customers, employees, and the local community.

2. Determining the efficacy of Infosys and Wipro's CSR strategies across various industries
(2013–2023).

Ans: Based on the study from the reports of both the companies of Wipro and Infosys, based on
the efficacy of each sector
1) Education
Infosys - introduced programs such as campus connect and eVidyaloka, by focusing on
education and providing technology and training to the teachers to rural schools.

Wipro - it encouraged by (WATIS) program which aims to improve the quality education by
providing resources and teacher training.

2) Healthcare
Infosys - participated in initiatives aimed at curing type 2 diabetes and also by improving
healthcare infrastructure in rural areas.

Wipro - it has worked in upgrading healthcare institutions and also by supporting wellness and
health programs focusing more on children and pregnant women.

3)Biodiversity
Infosys has shown commitment to environmental sustainability and biodiversity preservation
through initiatives like promoting sustainable transportation, preserving historic places and
implementing water conservation measures

Wipro has incorporated tree-planting efforts along with eco-friendly activities like waste
reduction, the use of renewable energy and biodiversity preservation.

4) Infrastructure
Infosys has placed a strong emphasis on infrastructure in its CSR initiatives, especially in rural
development. The company focuses on projects that improve livelihoods, empower
marginalized groups, and expand rural development.

Wipro has demonstrated a sectoral focus in its CSR efforts, targeting investments towards
urban development, disaster relief, and upgrading healthcare facilities. They also focus on
increasing educational opportunities and enhancing calamity endurance.

5)Local Community Programs

Both Infosys and Wipro have been actively involved in community development, aiming to
boost livelihoods, empower marginalized groups, and focus on rural development.
Wipro has shown a commitment to aiding affected communities and building endurance
against potential disasters by actively participating in disaster relief and recovery efforts.

RESEARCH METHODOLOGY
RESEARCH AREA
This study has been done from Infosys and Wipro CSR annual reports from 2013 to 2023

SOURCE OF DATA
The data has been collected from secondary data like the reports, articles of CSR activity’s
information of both Infosys ltd and Wipro ltd
 COMPARATIVE STUDY OF CSR REPORT / ACTIVITIES OF WIPRO AND
INFOSYS
CSR ACTIVITIES FOR THE YEAR 2013-14 AND 2014-15 FOR WIPRO:

1. Participation in the Carbon Disclosure Project (CDP):

Wipro has actively engaged in the Carbon Disclosure Project since 2007-08. In 2012 and 2013,
Wipro attained recognition as a member of the Carbon Disclosure Leadership Index (CDLI)
India. The company's involvement in the CDP attests to its dedication to climate action and
responsible investment practices.
2. Involvement in the CII-ITC CESD Task Force on CSR Guidelines:
Wipro played a significant role in the core working group of the CII-ITC Center for Sustainable
Development (CESD) task force on CSR guidelines. The group collaborated with the
government to present industry perspectives on the proposed CSR guidelines, advocating for a
balanced approach to CSR expenditure and reporting requirements.
3. Leadership in the CII Environment Committee:
Wipro took on the role of a convener in the working group on e-Waste within the CII
Environment Committee. The objective of this working group was to facilitate dialogue among
stakeholders to identify enhancements to e-Waste Rules 2012, with an emphasis on
collaboration between producers, customers, recyclers, and government entities.
4. Evaluation of Natural Capital:
In the fiscal year 2013-14, Wipro conducted its inaugural natural capital valuation exercise in
collaboration with Trucost. The exercise sought to quantify and monetize the company's global
operational footprint, encompassing environmental impacts and risks associated with energy
consumption, emissions, waste generation, and supply chain activities. This annual exercise
aimed to enhance comprehension of environmental impacts.
5. Promotion of Employee Engagement and Development:
Wipro placed significant emphasis on initiatives geared towards employee engagement and
development, including the 'My Opportunities' platform for internal job postings, the People
Advancement & Career Enrichment (PACE) platform for career growth, and the Manager
Excellence Framework for enhancing managerial capabilities. These initiatives aimed to
empower employees, foster career advancement, and fortify organizational capacities.
6. Enhanced Recruitment from Underprivileged Communities: -
In 2014-15, Wipro renewed its commitment to recruiting individuals from underprivileged
communities. The company collaborated with colleges, non-governmental organizations, and
state governments to create employment opportunities for individuals from marginalized
backgrounds. Initiatives such as the Rural BPO center and Project Siyapha in South Africa
aimed to augment employability and cultivate a diverse workforce.
7. Expansion of Community Impact Initiatives: -
Wipro expanded its community impact initiatives in 2014-15, with a focus on areas such as
Children with Disability, rural education, and healthcare. Projects included the establishment of
libraries and computer learning centers in rural schools, support for after-school learning
centers, and active involvement in disaster rehabilitation efforts. These initiatives aimed to
effect positive change in society and contribute to sustainable development.
CSR ACTIVITIES FOR THE YEAR 2013-14 AND 2014-15 FOR INFOSYS:
1. Education and Skill Development:
Imparting training to faculty and students from affiliated engineering colleges under the
Campus Connect program - Collaborating with autonomous institutions to conduct co-teach
sessions for newly recruited Infosys employees.
2. Community Development:

Actively promoting the nationwide 'Clean India' campaign within Infosys Development
Centers. - Allocating grants through the Infosys Foundation for the restoration of cultural
complexes such as the Someshwara archaeological complex.
3. Employee Engagement:
Introducing the Infosys volunteering tool to encourage employee involvement in social
leadership competencies. - Acknowledging and rewarding researchers and scientists through the
prestigious Infosys Prize.
4. Sustainability Reporting and Governance:
Complying with the GRI G4 guidelines by publishing sustainability. Pledging to achieve carbon
neutrality by fiscal year 2018.
5. Financial Contributions:
Allocating grants totaling US $42 million to the Infosys Foundation in fiscal year 2015 for
community development objectives. Allocating US $40 million towards CSR initiatives in
accordance with the Companies Act of 2013.

COMPARATIVE STUDY OF INFOSYS AND WIPRO FOR THE YEAR 2013-14 AND
2014-15:

WIPRO LIMITED
Expenditure on Corporate Social Responsibility (CSR): -
2013-14: The specific amount spent on CSR for this particular year is not explicitly stated in
the provided excerpts.
2014-15: In the fiscal year 2014-15, Wipro disclosed a CSR expenditure of Rs. 1327.04 million
in the Director's Report of the Annual Report. Furthermore, the company allocated Rs.
79.1 million towards the SEF program, which was not included in the report as per the CSR
guidelines outlined in the Companies Act of 2013. The total CSR expenditure for the year
2014-15, including the SEF program, amounted to Rs. 1406.14 million, with a significant
portion dedicated to initiatives pertaining to education and community care domains.

Employee Engagement: -
2013-14, reference is made to the act of employees making contributions through their
voluntary efforts and donation initiatives, with the intention of fostering a culture of generosity
and active involvement within the organization.
2014-15, the concentration on employee engagement persisted, as evidenced by the
implementation of various endeavors such as the recruitment of personnel from
disadvantaged societies, the coordination of volunteering and donation campaigns, and the
enhancement of career advancement platforms. The organization aimed to attract a greater
number of employees from marginalized backgrounds, with the purpose of fortifying the
diversity within the workforce.
Community Impact: -
2013-14: Community impact initiatives for this year are not explicitly detailed in the provided
excerpts.
2014-15: Wipro's community impact.
2014-15 included expanding projects in areas like Children with Disability, supporting rural
schools and community sites with library and computer learning incubators, and establishing a
toy library at an after-school learning center. These initiatives aimed to make a positive
difference in education, healthcare, and environment sectors.

Sustainability Initiatives: -
2013-14: Sustainability initiatives for this year are not explicitly discussed in the provided
excerpts.
2014-15: Wipro's sustainability efforts in 2014-15 focused on strengthening organizational
capabilities through training deliveries, enhancing career advancement platforms, and
participating in initiatives like the Carbon Disclosure Project. The company's commitment to
sustainability was evident through its engagement in climate action and responsible investment
practices.

INFOSYS LIMITED

Materiality Matrix: -
The 2014-15 report presents a materiality matrix, which classifies aspects according to their
significance to stakeholders and strategic relevance to Infosys, thereby offering a more distinct
emphasis on key sustainability matters.
The absence of this matrix in the 2013-14 report signifies a more methodical method in
recognizing and prioritizing material aspects in the subsequent report.

Extent of Material Aspects: -

The report for the fiscal year 2014-15 explores a wider array of material aspects, encompassing
economic performance, client value, information security, community impact, compliance, and
intellectual property, thereby demonstrating a more comprehensive methodology towards
sustainability reporting. Conversely, the report for the fiscal year 2013- 14 might have
concentrated on a narrower range of topics or included fewer detailed aspects.

Emphasis on Stakeholder Engagement: -

The report for the fiscal year 2014-15 underscores the significance of stakeholder engagement
in the formulation of sustainability strategies and objectives, highlighting a more all-inclusive
and collaborative approach to sustainability management. This particular emphasis on
stakeholder engagement might have been less prominent or extensively addressed in the report
for the fiscal year 2013-14.

Updated Goals and Targets: -

The 2014-15 report elucidates fresh strategic sustainability objectives and goals for the year,
including the reinforcement of responsible supply chain policies and the implementation of
CSR initiatives. These endeavors signify a progression towards the establishment of specific
and quantifiable targets in comparison to the 2013-14 report.
Aspect Boundary Clarifications: -
The 2014-15 report presents comprehensive elucidations on the internal and external
boundaries of pertinent aspects, thereby providing a more lucid comprehension of the
geographical and operational scope of sustainability considerations. The level of precision and
openness with regards to aspect boundaries in the 2013-14 report may have been comparatively
less comprehensive.

CSR ACTIVITIES FOR THE YEAR 2015-2016 FOR INFOSYS:

Articulating Business Value of Innovations: To help stakeholders understand and value

innovations, it is essential to explain their value in business terms. Through explicit
communication of each innovation's contribution to revenue generation, cost savings, or
operational efficiency, organizations can guarantee that users understand the real benefits of
these advancements. Good business value articulation helps the organization build an
innovative culture by facilitating informed decision-making and providing justification for
research and development spending.

Monitoring Emissions and Exhaust Stacks: An important aspect of environmental

stewardship is the monitoring of exhaust stacks and pollutants. Businesses can obtain important
insights into their environmental impact by carefully estimating net emissions, taking into
account the proportion of SOx and NOx emissions, and monitoring the flow rate of exhaust
gases. Furthermore, tracking the number of hours that diesel generators and boilers run makes it
possible to pinpoint problem regions and put focused emission reduction plans into action. This
dedication to tracking and controlling emissions is indicative of a proactive stance on
sustainability and corporate social responsibility.

Reporting Organizational Scale and GHG Emissions: A thorough picture of the

organization's size and impact is given to stakeholders by disclosing its scale. Businesses can
demonstrate their size and workforce impact by revealing their overall worker size.
Transparency is further improved by classifying indirect greenhouse gas (GHG) emissions into
Scope 1, Scope 2, and Scope 3. This classification enables a more sophisticated comprehension
of the environmental impact, supporting the creation of focused sustainability programs and
exhibiting a dedication to reducing the effects of climate change.

Standard Disclosures for CSR: Giving broad standard disclosures is crucial for proving
corporate social responsibility (CSR). These disclosures cover a wide range of topics, including
social impact programs and product responsibility. Establishing trust with stakeholders is
facilitated by these disclosures, which clearly convey the company's dedication to moral
business conduct, the caliber of its products, and its contributions to the betterment of society.
In the end, these programs help the company not only meet global sustainability targets but also
establish its reputation as a socially conscientious and accountable corporate leader.

CSR ACTIVITIES FOR THE YEAR 2015-2016 FOR WIPRO:

CSR's Material Dimensions: A Contextual Approach

Comprehending the material aspects of Corporate Social Responsibility (CSR) is a challenging
but crucial undertaking, since these aspects differ greatly throughout organizations due to their
distinct circumstances, industry dynamics, and geographic locations. A technology company
might give priority to data privacy and electronic waste, whereas a manufacturing company
might concentrate on supply chain sustainability and resource efficiency. Acknowledging this
variability is essential to customizing CSR programs to fit the unique needs and obstacles of an
organization.

Problems with the Conventional Materiality Matrix: Going Beyond "Relevance to

Stakeholders" and "Relevance to Wipro"

Although the traditional materiality matrix is a useful instrument for evaluating the significance
of sustainability concerns for the organization and its interested parties, it could overlook some
important elements that have inherent value. Long-term societal effects, human rights
considerations, and wider environmental issues are examples of issues that are beyond their
immediate relevance. Given the complexity of sustainability issues, a more thorough and
adaptable strategy is needed for deep engagement with these diverse challenges.

The Changing Character of the Social Environment: Handling the Short-Term Ripples
and Long-Term Goals

Because societal and global circumstances are ever-changing, things that are initially deemed
peripheral may soon become crucial and fundamental. Proactive CSR planning needs to be
aware of these changes and prepare for new challenges and changing expectations. To ensure
the long-term relevance and impact of their CSR activities, organizations should position

themselves to address not only present concerns but also those that may become more
prominent over time by taking a forward-looking posture.

Diversity of Stakeholders in CSR: Assessing Significance on an Individual Basis

CSR initiatives are intrinsically connected to the various demands and expectations of various
stakeholders. These stakeholders, which include staff members, clients, local communities, and
investors, each have different responsibilities to play and interests to pursue. Targeted and
successful CSR programs require a thorough mapping of stakeholder relevance at the individual
level. Organizations may successfully navigate the complex landscape of corporate social
responsibility (CSR) by cultivating deeper relationships and producing significant societal and
environmental effects by recognizing the distinct viewpoints and priorities of each stakeholder
group.

CSR ACTIVITIES FOR THE YEAR 2016-2017 FOR WIPRO:

Material Dimensions: Consulting Stakeholders to Determine CSR Initiative Prioritization

Following internal stakeholder meetings, the organization carefully evaluates material

dimensions. Prioritizing CSR engages core stakeholders in an inclusive manner. The
organization develops a CSR strategy that represents common values and concerns by
incorporating multiple viewpoints to identify significant issues that resonate with its
stakeholders. Through collaboration, the efficacy and relevance of CSR efforts are guaranteed,
ensuring that organizational objectives are in line with stakeholder expectations.

Stakeholder Inclusion: Managing Sustainability Projects via Cooperation

The organization navigates its sustainable terrain by adhering to the concepts of materiality,
sustainability context, and stakeholder inclusivity. A comprehensive grasp of material
challenges is ensured by interacting with stakeholders throughout its ecosystem. In addition to
promoting transparency, this cooperative approach helps to create sustainable projects and
reports that are firmly anchored in the many viewpoints and expectations of stakeholders.

Interaction with Investors: Impacting CSR Approaches via Investor Conversation

The business actively interacts with the investor community in an effort to get understanding of
matters that are relevant to them. The company's CSR initiatives are impacted by this
engagement, which helps it to match investor expectations and more general financial
considerations. By adding investor viewpoints, the company strengthens the foundation of its
corporate social responsibility (CSR) strategy and shows that it is committed to ethical and
profitable business operations.

Guiding Principles for CSR Initiatives and Reporting: Brand Identity and Values

The basic factors that shape the company's CSR endeavors are its brand identity and values.
Organizational culture is anchored by the brand's energetic fundamental values and visual
representation. These identity and value systems are closely related to CSR reporting and
initiatives. The business demonstrates its sincerity and dedication to the welfare of society and
the environment by coordinating its sustainability initiatives with the values ingrained in
its brand. This synergy makes sure that CSR initiatives are in line with the organization's core
values, resulting in a purposeful and well-rounded approach to corporate responsibility.

COMPARATIVE STUDY BETWEEN INFOSYS AND WIPRO:

Expression of Business Value:

Infosys (2015–2016): Prioritized revenue creation, cost reduction, and operational efficiency
while elucidating the business value of innovations.

Wipro (2015–2016): Placed a strong emphasis on the contextual approach to comprehending

the tangible components of CSR while taking the organization's particular requirements and
obstacles into account.

Comparative analysis revealed that Wipro placed more emphasis on the significance of
comprehending tangible CSR factors within the organizational environment than Infosys did on
the direct impact of innovation on business.

Environmental Guarding:
In Infosys (2015–2016), the company revealed its organizational size and greenhouse gas
emissions, kept an eye on emissions and exhaust stacks, and took a proactive approach to
sustainability.

Wipro (2015–2016): Addressed shifting societal and global conditions, focused on materiality,
and went beyond conventional matrices.

Comparative analysis: Wipro concentrated on modifying CSR programs, whereas Infosys

concentrated on emissions monitoring as the two organizations stressed distinct facets of
environmental responsibility.

Workplace Ethics and Employee Welfare:

During Infosys' tenure (2016–2017), addressing complaints and harassment was given top
priority, along with fostering a morally and socially conscious workplace.

Wipro (2016–2017): Placed a strong emphasis on integrating a variety of perspectives in CSR

decision-making through stakeholder engagement.

Comparatively, Infosys focused on the welfare of its workers and moral workplaces, whereas
Wipro emphasized the significance of stakeholder involvement for an all-encompassing CSR
strategy

Risk management and data integrity:

Infosys (2016–2017): Integrated risk management with CSR objectives and prioritized data
integrity as the cornerstone of CSR reporting.

Wipro (2016–2017) placed a strong emphasis on integrated risk management that was in line
with CSR goals.

Comparative analysis reveals that both businesses combined risk management and CSR,
guaranteeing data accuracy for CSR reporting and demonstrating a dedication to long-term
sustainability and credibility.

Stakeholder Collaboration:

Infosys (2016–2017): Aiming for an inclusive strategy, Infosys integrated stakeholder

perspectives into CSR efforts.

Wipro (2016–2017): Influenced CSR strategies through investor talks and oversaw sustainable
projects through collaboration.

Comparative analysis: Infosys and Wipro both understood the value of including stakeholders;
Infosys included a range of perspectives, while Wipro interacted with investors to bring CSR
into line with more general financial concerns.
Guiding concepts:

Infosys (2016–2017): Integrated CSR programs with the company's core values and corporate
identity.

Wipro (2016–2017): Anchored CSR aims to uphold corporate identity and values, exhibiting
dedication to morally sound and financially successful business practices.

Comparative analysis: Both businesses highlighted how their CSR programs complemented
their brand identities and core values, demonstrating a deliberate and comprehensive approach
to corporate responsibility.

CSR ACTIVITIES FOR THE YEAR 2017-2018 FOR INFOSYS:

Environmentally sustainable practices: A company's reputation as a socially conscious

organization is enhanced and confidence is fostered among stakeholders, including consumers,
investors, and the communities in which it operates, when it receives accolades for
environmental sustainability. Additionally, acknowledgment of this kind can encourage other
businesses to follow suit, resulting in a beneficial spill over impact across many industries. As a
result, when environmental sustainability practices are recognized with

awards, they become essential parts of a business's corporate social responsibility plan, serving
to further wider societal objectives in addition to environmental conservation.

Opportunities for career development: Corporate social responsibilities are greatly aided by
hiring new staff members and providing for their professional growth and educational
possibilities (CSR). Employers who extend their workforce contribute to community stability
and economic prosperity in addition to creating jobs. Offering employees opportunities for
learning and career development shows a dedication to their professional development and
well-being, enabling them to realize their full potential and make valuable contributions to
society. A culture of inclusivity and diversity is also promoted by funding employee
development, allowing all workers equal access to opportunities regardless of their
circumstances or background. This strategy improves social cohesiveness and a sense of
belonging among co-workers in addition to raising employee engagement and morale. A culture
of inclusivity and diversity is also promoted by funding employee development, allowing all
workers equal access to opportunities regardless of their circumstances or background. This
strategy improves social cohesiveness and a sense of belonging among co- workers in addition
to raising employee engagement and morale.
Reducing energy consumption through efficiency measures and using renewable energy
sources: Switching to renewable energy sources and reducing energy usage through efficiency
measures are strongly associated with corporate social responsibility (CSR), even beyond the
short-term benefits to the organization, such as cost savings and operational efficiency.
Businesses show their dedication to environmental stewardship and reducing the effects of
climate change by adopting sustainable energy strategies. In addition to lowering greenhouse
gas emissions and slowing down environmental deterioration, this proactive strategy helps
protect natural resources for coming generations. Furthermore, putting money into renewable
energy and energy efficiency technology helps local economies and communities by promoting
job growth and economic expansion in the clean energy industry. Furthermore, corporations
can attract environmentally sensitive clients and improve their reputation as good corporate
citizens by implementing sustainable energy strategies. Additionally, switching from fossil
fuels to renewable energy sources can improve energy security and resilience by lowering
supply chain disruption vulnerabilities and geopolitical risks related to fossil fuel consumption.
In the end, businesses may significantly contribute to the advancement of sustainability goals,
the promotion of social welfare, and the shift towards a low-carbon and resilient future by
placing a high priority on energy efficiency and the adoption of renewable energy sources.
Investing in carbon offsets: Purchasing carbon offsets to offset emissions that are outside of
the company's control is a proactive measure to reduce environmental impact and is in line with
corporate social responsibility (CSR) goals. Although internal efforts to decrease emissions are
important, certain emissions might not be able to be avoided because of supply chain operations
or the logistics of transportation. Businesses show that they are committed to reducing their
total environmental impact and accepting responsibility for their carbon footprint by purchasing
carbon offsets. Reforestation, the development of renewable energy sources, and methane
collection are examples of activities that are commonly included in carbon offset projects that
help sequester carbon dioxide or reduce emissions in other places.
These programs assist in reducing the company's carbon footprint while also advancing more
general environmental sustainability and conservation objectives.

CSR ACTIVITIES FOR THE YEAR 2017-2018 FOR WIPRO:

Customer stewardship: It extends beyond business-to-business dealings. It entails a strong

dedication to comprehending and satisfying client wants, maintaining ethical standards in all
dealings, and guaranteeing transparency. At Wipro, meeting and surpassing customer
expectations with superior products and services is of utmost significance. Wipro establishes
trust and cultivates enduring partnerships with its clients by placing a high priority on customer
satisfaction and responsiveness. Wipro's dedication to customer stewardship permeates every
facet of its business operations, from service delivery to product creation, guaranteeing that
clients receive value and assistance throughout their association with the organization.

Partnering for social change: Wipro addresses urgent social issues and promotes good change
by utilizing its resources, knowledge, and influence. In the field of education, Wipro
collaborates with colleges, universities, and other educational establishments to improve
student access to high-quality instruction, encourage digital literacy, and equip students with
transferable skills. In the field of healthcare, Wipro works in partnership with organizations and
healthcare providers to enhance patient access to services, promote health education programs,
and foster innovation in the provision of healthcare. Furthermore, Wipro collaborates with local
communities, government organizations, and environmental organizations to carry out
sustainability projects, encourage the use of renewable energy, and protect the environment.
Through these collaborations, Wipro is able to engage underprivileged groups, increase its
impact, and more skillfully handle challenging social challenges.

Ecological Sustainability: Wipro's dedication to ecological sustainability encompasses more

extensive environmental stewardship programs in addition to internal operations. Wipro
actively participates in biodiversity conservation initiatives and forestry programs through
partnerships with regional communities and environmental organizations, supporting ecosystem
preservation and restoration. Furthermore, Wipro's support of sustainable practices across its
supplier chain and industry highlights its leadership in encouraging environmental
responsibility and bringing about positive change on a worldwide scale.
Supply chain sustainability: Wipro's endeavors to cooperate with partners and suppliers who
uphold ethical standards and have comparable values demonstrate the company's dedication to
supply chain sustainability. Wipro guarantees that its supply chain is compliant with fair labor
practices and environmental regulations by putting in place stringent supplier assessment and
monitoring procedures. Furthermore, Wipro actively encourages accountability and openness
by sharing details about its procurement procedures and vendors, which builds stakeholder
trust. By these measures, Wipro helps to build a more responsible and sustainable global supply
chain ecosystem while also reducing the risks associated with unethical behaviors.
CSR ACTIVITIES FOR THE YEAR 2018-2019 FOR INFOSYS:

Materiality Assessment: Infosys bases its materiality assessment on factors that affect social,
environmental, and economic characteristics. Identification and management of material issues
that are important to the organization and its stakeholders are facilitated bythis evaluation. A
focus on important sustainability issues is ensured by the periodic monitoring and reporting of
the material themes. With this strategy, Infosys is able to give weight to concerns that affect
society and the environment as well as those that immediately affect its business operations.
Important sustainability concerns are closely watched and often reported on, including
community development, diversity and inclusion, resource efficiency, ethical business
practices, and mitigating the effects of climate change. By concentrating on these critical
sustainability issues, Infosys shows that it is committed to promoting social progress, protecting
the environment, and generating long-term value for all parties involved. In its efforts to create
a more sustainable and just future for future generations, Infosys hopes to set an example
through open reporting and proactive handling of sustainability challenges.

Community Engagement: Infosys works with local communities to promote local growth,
solve social challenges, and enhance overall well-being. The organization seeks to improve the
communities in which it operates by means of a range of projects and programs. Activities
pertaining to community interaction are in line with social responsibility objectives and are
reported on a regular basis to monitor developments and results. By going through a thorough
evaluation process, Infosys is able to improve the quality of its community engagement
strategies, allocate resources more efficiently, and expand the scope of successful programs to
achieve maximum impact and reach. Infosys wants to be a conscientious global citizen that
positively impacts people's lives everywhere supply chain sustainability. Wipro guarantees that
its supply chain is compliant with fair labor practices and environmental regulations by putting
in place stringent supplier assessment and monitoring procedures. Furthermore, Wipro actively
encourages accountability and openness by sharing details about its procurement procedures
and vendors, which builds stakeholder trust. By these measures, Wipro helps to build a more
responsible and sustainable global supply chain ecosystem while also reducing the risks
associated with unethical behaviors.

Global Reporting Initiative (GRI): Infosys has demonstrated its commitment to transparent
and comprehensive sustainability reporting the alignment of its Sustainability Report with the
GRI Standard. The report gives stakeholders a comprehensive grasp of the company's social
responsibility initiatives and results by addressing a variety of organizational performance,
actions, and impacts. By improving the legitimacy and dependability of its sustainability
reporting, Infosys builds investor and stakeholder trust. The company’s accomplishments are
emphasized in the report, but it also recognizes problems and potential areas for development,
indicating the dedication of Infosys to ongoing learning and progress on its sustainable journey.
By providing clear and thorough reporting, Infosys hopes to encourage communication,
cooperation, and responsibility with its stakeholders, bringing about good change and
generating value that benefits all parties. Because of this, the Sustainability Report is an
essential instrument for guiding company strategy, influencing decision-making, and
accelerating the transition to a more equitable and sustainable future.

Environmental Stewardship: As a crucial component of social responsibility, the organization

highlights environmental stewardship. This entails establishing the parameters for
environmental disclosures, emphasizing the mitigation of environmental effects, and putting
plans into action to improve environmental performance. An emphasis on environmental
sustainability is demonstrated by the tracking of emissions, water use, and electricity usage
through data computational methods. The organization's commitment to minimizing its
ecological footprint is demonstrated by its focus on decreasing environmental impacts through
a variety of activities, including waste reduction programs, energy efficiency measures, and
sustainable sourcing practices. Infosys monitors important environmental parameters like
greenhouse gas emissions, water and electricity consumption using sophisticated data
computational techniques. Infosys exhibits its commitment to ecological sustainability and its
duty as a conscientious custodian of the earth's reserves.

CSR ACTIVITIES FOR THE YEAR 2018-2019 FOR WIPRO:

Long term commitment: With a long-term commitment that emphasized the company's
beliefs and principles, Wipro showed a resolute approach to addressing social and ecological
concerns during the 2017–2018 fiscal year and now they have levelled up themselves. This
dedication was demonstrated by Wipro's persistent efforts in a number of projects meant to
have a real effect on the environment and society. Wipro treated these initiatives as ongoing
commitments requiring constant attention and resources, as opposed to seeing them as one-
time tasks. Throughout the year, Wipro persisted in devoting a sizeable portion of its funds,
personnel, and experience to initiatives centered around urban growth, healthcare, education,
environmental preservation, and disaster relief. Crucially, Wipro went above and beyond just
monetary contributions; in order to promote cooperation and optimize the results of its projects,
Wipro actively engaged with local communities, non-profits, and governmental agencies.
Wipro reaffirmed its role as a responsible corporate citizen committed to bringing about good
and long-lasting change in the world by highlighting the significance of long-term commitment
and demonstrating its understanding of the intricate and enduring nature of social and
ecological concerns.

Corporate governance and transparency: Wipro highlights its dedication to corporate

governance and transparency as the cornerstone values guiding its CSR initiatives in its 2018–
2019 CSR report. The organization establishes strong governance frameworks and procedures
to guarantee adherence to legal and ethical norms, cultivating a climate of responsibility and
honesty throughout its activities. Wipro enhances trust and credibility by giving stakeholders
comprehensive insights into its CSR objectives, performance, and outcomes through
transparent reporting processes. Furthermore, Wipro shows its commitment to maintaining the
highest levels of corporate governance and transparency by consistently assessing and
enhancing its governance procedures to adjust to changing regulatory requirements and
stakeholder expectations.

Sectoral focus: Wipro's sectoral focus in the 2018–2019 CSR report demonstrates a calculated
approach to tackling urgent societal demands and issues. The business directs its CSR efforts
towards fields like urban development, healthcare, education, environment, and disaster relief
where they have the greatest potential to have a big influence. Innovative programs targeted at
expanding educational opportunities, boosting environmental sustainability, bolstering
catastrophe resilience, and upgrading healthcare infrastructure are just a few of Wipro's
activities in these fields. Wipro demonstrates its commitment to promoting good social change
and enhancing the well-being of communities worldwide by focusing its resources and skills in
these crucial areas.

COMPARATIVE STUDY BETWEEN INFOSYS AND WIPRO:

When contrasting the CSR initiatives of Infosys and Wipro, it is clear that both businesses are
devoted to solving social and environmental issues. In order to maintain transparency and
accountability in its CSR reporting, Infosys prioritized materiality assessment, environmental
stewardship, community engagement, and GRI alignment in the 2018–2019 year. The
organization continued to place a high priority on important sustainability concerns like
mitigating climate change, diversity and inclusion, and community development. On the
other hand, Infosys demonstrated its commitment to a complete CSR strategy in 2017–2018 by
emphasizing workplace sustainability, ecological sustainability, customer stewardship, financial
stewardship, and supply chain sustainability. These achievements highlight Infosys' dedication
to advancing social justice, safeguarding the environment, and creating long-term value via
transparent reporting and proactive sustainability initiatives.

Wipro's 2018–2019 CSR initiatives demonstrated a persistent emphasis on long-term

dedication, corporate governance, sectoral focus, and ecological sustainability. The corporation
emphasized how its robust governance structures, sector-specific initiatives, environmental
stewardship programs, and persistent efforts have all contributed to its continuous commitment
to resolving social and ecological challenges. On the other hand, Wipro placed a strong
emphasis on supply chain sustainability, ecological sustainability, social change partnerships,
and customer stewardship during its 2017–2018 CSR initiatives. These initiatives demonstrated
Wipro's dedication to ethical supply chain processes, social responsibility, environmental
responsibility, and customer satisfaction. All things considered, both years showcased Wipro's
dedication to promoting environmental sustainability and constructive social change via well-
thought-out CSR projects that are aimed at addressing urgent societal issues.

CSR ACTIVITIES FOR THE YEAR 2019 – 2020 FOR INFOSYS:

Climate Change: Over 150% of the required annual carbon neutrality was produced by the
462,000 estimated carbon offsets that their portfolio of community-based carbon offset
initiatives, which Infosys manage and produces. The only Indian company to receive the UN
Climate Action Award is Infosys, credits to the company's carbon-neutral journey winning the
2019 UN Global Climate Action Award in the "Climate Neutral Now" category. They remain
steadfast in reaching the goal of zero wastewater discharge over the long run. Reducing
generation and consumption is the main goal of waste and water management, respectively. By
using 100% recycled wastewater, rainfall collection, and a reduction in freshwater intake, they
are steadily preparing their campuses to be water sustainable.
They have connected the organization's risk management procedure to the hazards associated
with climate change. Their comprehensive disclosures about the risks and possibilities
associated with climate change are also provided in 20F filing to the US SEC and in the Carbon
Disclosure Project (CDP).

Renewable Energy: The second critical step in reducing carbon footprint for nations to focus
on renewable energy is the following resource conservation. Though Infosys has been among
the first to embrace renewable energy, they have encountered obstacles in some of the Indian
states where they can do business because of laws pertaining to renewable power. Nevertheless,
Infosys is working to transition to 100% renewable energy through on-site solar PV plants and
green power procurement.
To create the solar facility in Sira, Karnataka, 40 MW in capacity, they added 10 MW of
capacity. With this, Infosys's total solar PV capacity, including ground- and rooftop-mounted
systems, is now close to 60 MW. In addition to working with governments to enable supportive
legislation for corporates in India to scale up green power, they continue to explore green
power purchases from independent power producers.
Green Building: Infosys boasts about having 34 projects totaling 25.08 million square feet that
have the highest level of green building certification. Their ongoing projects totaling 4.3
million square feet are currently certified as green buildings.25 million square feet Of Infosys's
77 highest-rated (LEED Platinum/GRIHA 5-star) green buildings.
The sustainability plan of Infosys supports the SDGs and was developed in collaboration with
internal and external stakeholders. Every year, the Sustainability Council examines the material
topics to make sure they remain relevant.
Infosys Chief Operating Officer leads the Sustainability Council, which is made up of top
executives from the Infosys Foundation, strategy, finance, operations, risk, and green initiatives
departments.

CSR ACTIVITIES FOR THE YEAR 2019 – 2020 FOR WIPRO:

Sensitizing and Training: As part of its CSR initiatives, Wipro has shown a strong
commitment to training and sensitization in 2019. The organization concentrated on a number
of initiatives targeted at educating and training diverse stakeholders, such as partners,
employees, and communities. Wipro has run public awareness initiatives on important topics
like diversity and inclusion, the environment, and moral corporate conduct. Training sessions
were frequently held in conjunction with these initiatives in order to provide stakeholders with
the information and abilities necessary to successfully handle these problems. Wipro also
arranged seminars, workshops, and educational events to raise awareness and knowledge
among its employees and the communities it serves. Wipro sought to promote a culture of
accountability, sustainability, and good social impact throughout its ecosystem by giving
priority to training and sensitization.
Ecological Sustainability: Wipro made ecological sustainability a top priority in 2019 and
integrated eco-friendly methods throughout its operations as part of its CSR initiatives. This
includes encouraging the use of renewable energy sources, cutting down on waste production,
and consuming less energy overall. Additionally, Wipro participated in environmental
conservation initiatives including biodiversity preservation and tree planting campaigns. The
goal of Wipro's ecological sustainability integration into its business processes was to reduce its
environmental effect and help create a more environmentally friendly future. Wipro showed its
dedication to responsible corporate responsibility and environmental care through these
initiatives.

Customer Stewardship: Wipro prioritized customer pleasure and provided high-quality

products and services in 2019, demonstrating customer stewardship in its CSR endeavors.
Transparency, moral corporate conduct, and customer service were prioritized by the
corporation. To secure client loyalty and confidence, Wipro concentrated on developing long-
term connections. Wipro's customer-centric strategy also included offering creative solutions
that were customized to satisfy various client needs. Wipro sought to improve customer
experience and maintain its standing as a reliable partner through these initiatives.

CSR ACTIVITIES FOR THE YEAR 2020 – 2021 FOR INFOSYS:

Climate change: Leading international standards like GRI, TCFD, and SASB are in line with
their climate change management procedure and reporting.
For the fifth year running, Infosys’s environmental efforts have kept up in CDP leadership
quadrant.
Infosys took part as an Anchor business in the World Resources Institute's (WRI) Carbon
Market Simulation exercise, recognizing the need for both national and international action.
Understanding and assessing corporate India's preparedness to join the carbon markets and
coordinating India's activities with the Paris Agreement were the goals of the exercise. To assist
India in meeting its climate targets, the simulation will offer evidence-based recommendations
for sustainable policies.

Waste management: By finding partners in India who could assist Infosys in disposing of
mixed garbage to approved recyclers and making sure that a larger portion of the generated
waste is recycled or treated and does not end up in landfills, we concentrated on further sorting
and discarding of mixed waste.
The semi-solid sludge produced by our STPs is another type of waste. This wet sludge is not
suited for direct soil application since it contains a lot of moisture, pathogens, and partially
digested organic materials. Solar sludge drying was applied at several campuses in India.

Water management: As part of Infosys’s water stewardship mission, rainwater harvesting is

crucial. 35 lakes and ponds for rainwater collection with a storage capacity of about 330 million
liters and 370 injection wells with the ability to recharge around 18.5 million liters of rainwater
into the earth are advantages that Infosys gives to the society. By recharging the
groundwater table, their efforts to collect rainwater have not only benefited the surrounding but
also local ecosystems and decreased water consumption and it has had a positive impact on the
surrounding.

CSR ACTIVITIES FOR THE YEAR 2020 – 2021 FOR WIPRO:

Sustainability and Long-term impact: Wipro GE's sustainable efforts show a comprehensive
commitment to corporate social responsibility (CSR). Notable examples include the company's
sponsorship of economically disadvantaged students in healthcare education and its continuous
help to victims of domestic violence and burn survivors. Wipro GE wants to make a long-
lasting beneficial influence on people and communities by investing in education and
continuing to support vulnerable populations. This will help to promote long-term social and
economic growth. These programs support Wipro GE's mission to bring about long-lasting,
significant change by empowering people to create sustainable livelihoods and make important
contributions to society in addition to meeting immediate needs.

Response to emergencies and pandemics: Wipro GE's prompt reaction to the COVID-19
outbreak is indicative of their dedication to corporate social responsibility and the betterment of
the community. Wipro GE showed initiative in handling emergencies and preserving the health
and safety of people by setting up isolation centers, providing necessary personal protective
equipment (PPE) kits, and providing assistance to frontline healthcare staff. In addition to
limiting the virus's spread, this prompt and thorough reaction gave vital support to frontline
healthcare staff and the healthcare infrastructure, demonstrating Wipro GE's commitment to
society welfare in times of crisis.

Healthcare infrastructure enhancement: Wipro GE is committed to tackling healthcare

inequities and boosting access to high-quality medical services in underprivileged communities,
as seen by its emphasis on improving healthcare pivots and basic health infrastructure.
Supporting medical student stipends and transforming sub-centers into Health and Wellness
Centers are just two of the many ways that Wipro GE helps to promote healthcare infrastructure
and capacity-building projects. By facilitating local communities' access to necessary medical
resources and facilities, these strategic investments not only improve the delivery of healthcare
services but also give them more influence.

COMPARATIVE STUDY BETWEEN INFOSYS AND WIPRO:

Both Infosys and Wipro showed strong commitments to corporate social responsibility (CSR)
in the 2019–2020 fiscal year. Infosys concentrated on mitigating the effects of climate change,
attaining carbon neutrality via community-based carbon offset programs, and improving water
sustainability by reducing wastewater and using reclaimed water. The business prioritized green
building certifications and the use of renewable energy, in line with its sustainability plan and
the UN Sustainable Development Goals (SDGs).
However, Wipro integrated eco-friendly practices including waste reduction and the usage of
renewable energy alongside ecological sustainability initiatives, giving priority to training and
awareness programs. Both businesses demonstrated care for their customers by offering
premium goods and services while upholding integrity and openness. Infosys continued its
efforts to combat climate change in the ensuing fiscal year 2020–2021, taking part in global
programs like the Carbon Market Simulation exercise and continuing to be a pioneer in
environmental reporting. Conversely, Wipro improved their ESG strategy by concentrating on
important issues and coordinating with globally recognized standards such as TCFD and GRI.
Both businesses showed a thorough dedication to corporate social responsibility (CSR), with
Wipro honing its ESG strategy for long-term effect and Infosys maintaining its leadership in the
climate.

CSR ACTIVITIES FOR THE YEAR 2021-2022 FOR INFOSYS:

Stakeholder’s expectations: Comprehending and fulfilling the expectations of stakeholders is

crucial for organizations such as Infosys to establish enduring partnerships and maintain their
name. Infosys can guarantee client happiness and loyalty by putting their needs first, which will
result in repeat business. Satisfying employee expectations by providing equitable
remuneration, professional growth prospects, and a nurturing work atmosphere promotes
contentment, involvement, and retention. Retaining investor confidence and luring in new
investment depends on meeting investor expectations for accountability, transparency, and
financial performance. Ultimately, Infosys's social license operates strengthened reputation as a
responsible corporate citizen and is improved by meeting community expectations and making
contributions to social welfare, environmental conservation, and local development. In general,
Infosys needs to match its business operations with stakeholder expectations in order to
generate long-term value and achieve sustainable growth.
Ethical Practices: A company's credibility and reputation are built on its ethical business
practices, which also influence its corporate culture and direction in dealings with stakeholders. In
all facets of its business operations, Infosys exhibits its dedication to integrity and responsible
conduct by upholding moral principles including honesty, fairness, and respect. Open
communication and transparent decision-making promote accountability and open discourse
among stakeholders by establishing trust. Maintaining moral standards not only reduces risks
and legal obligations but also improves stakeholder loyalty and brand reputation, all of which
support the long-term viability and success of businesses.
Environmental Impact: To reduce their ecological footprint and promote sustainability,
businesses like Infosys must address their environmental impact through CSR initiatives.
Through the implementation of waste reduction strategies, Infosys is able to minimize
environmental damage while simultaneously conserving resources and cutting operational
costs. Increasing energy efficiency boosts operational effectiveness and resistance to changes
in energy prices in addition to lowering carbon emissions. Reducing the amount of finite natural
resources used shows Infosys' dedication to sustainable resource management and contributes
to the preservation of ecosystems for future generations. In general, Infosys can align its
business practices with environmental stewardship ideals and promote a more resilient and
sustainable future by incorporating environmental issues into its CSR efforts.

Regulations and Compliance: For businesses like Infosys to maintain moral standards and
stay out of trouble with the law, compliance with legislation and industry norms is essential.
Infosys exhibits its commitment to corporate responsibility and ethical conduct by following
applicable laws and regulations. Furthermore, Infosys's CSR activities are guaranteed to
achieve the highest levels of quality and efficacy by adhering to industry best practices.
Infosys can improve its reputation, gain the trust of stakeholders, and reduce the risks
associated with non-compliance by placing a high priority on regulations and compliance.

CSR ACTIVITIES FOR THE YEAR 2021-2022 FOR WIPRO:

Market Forces: Wipro's capacity to adjust to changing market conditions highlights its
versatility and dedication to fulfilling changing customer demands. Wipro finds ways to address
systemic challenges through specific CSR efforts and obtains useful insights by interacting with
communities and civil society networks. Wipro's commitment to inclusivity and social fairness
is demonstrated by the way it prioritizes underprivileged populations in its social programs,
matching its CSR initiatives with both societal and market demands. Through these calculated
actions, Wipro promotes sustainable development and community empowerment while
simultaneously improving the reputation of its brand.
Globalization and Supply chain: Wipro emphasizes ethical and responsible sourcing methods
because it understands how supply chain management and corporate social responsibility are
intertwined in the age of globalization. Wipro makes sure that accountability and transparency
are maintained throughout its operations and activities by carrying out impact assessments of
CSR programs. Wipro addresses the issues of marginalized and vulnerable communities and
advance social inclusion and sustainable development by interacting with stakeholders. Wipro
shows its dedication to moral business practices, social responsibility, and environmental
sustainability through these initiatives.

Stakeholder Expectations: Wipro's recognition of the growing significance of satisfying the

demands of various stakeholder groups reflects its dedication to ethical business practices.
Wipro exhibits its commitment to comprehending the changing requirements and objectives of
its stakeholders, which include customers, employees, investors, and communities, by actively
interacting with them. By taking a proactive stance, Wipro is able to match stakeholder
expectations with its objectives and efforts, resulting in the development of long- lasting
partnerships, trust, and transparency. In the end, Wipro advances sustainable business practices
and enhances its standing as a socially conscious company by placing a high priority on
stakeholder interaction.

Internal culture and Leadership: Wipro's emphasis on leadership and internal culture
highlights the company's dedication to ingraining CSR values throughout the whole enterprise.
With Board-approved rules, Wipro establishes defined standards for moral behavior,
environmentally friendly operations, and worker welfare. Ensuring the integration of these
concepts into the company's strategic decision-making processes and daily operations is
contingent upon strong leadership support. All organizational levels benefit from this cogent
strategy, which promotes a culture of social responsibility, accountability, and integrity and
produces favorable results for Wipro and its stakeholders.

COMPARATIVE STUDY BEWTWEEN INFOSYS AND WIPRO:

Infosys and Wipro both showed a strong commitment to corporate social responsibility (CSR) in
the fiscal years 2021–2022 and 2022–2023.
As the main pillars of their CSR approach, Infosys gave priority to investor confidence,
employee well-being, client happiness, and community contributions. The organization
prioritized ethical behavior, minimizing environmental effect, understanding and satisfying
stakeholder expectations, and adhering to legal requirements and industry standards. Notably,
Infosys formed an ESG Committee to supervise sustainability initiatives and aggressively
engaged with suppliers to uphold ethical standards throughout its supply chain.

Conversely, Wipro gave special attention to risk management for the environment, combining
corporate social responsibility with business, and encouraging international cooperation for
sustainable growth. The corporation emphasized its dedication to ethical sourcing,
responsiveness to stakeholder expectations, corporate culture and leadership, and flexibility in
response to market trends. Wipro's emphasis on worldwide alliances and environmental
stewardship is indicative of their commitment to tackling urgent environmental and
societal issues. Although both businesses had similar CSR objectives, their methods varied n
focus and tactics. Infosys gave priority to stakeholder satisfaction and regulatory compliance
whereas Wipro gave importance to international collaboration and sustainability. These
variations demonstrate the various approaches to CSR within the IT industry and represent the
distinct organizational values and priorities of each company.

CSR ACTIVITIES FOR THE YEAR 2022-2023 FOR INFOSYS:

ESG Governance: Infosys's proactive commitment to integrating sustainability concepts into

its corporate governance framework is demonstrated by the establishment of an ESG
Committee. This group is essential to establishing ESG goals, tracking advancement, and
guaranteeing adherence to pertinent laws and guidelines. Infosys can increase efficiency,
transparency, and continuous improvement in environmental, social, and governance
performance by centralizing accountability for ESG activities. In the end, Infosys's dedication
to sustainable business practices and its standing as a good corporate citizen are both reinforced
by this governance framework.

Supplier Engagement: Infosys's wider CSR approach is centered on supplier involvement

because the company understands the need of sustainable and ethical supply chain operations.
Infosys exhibits its dedication to maintaining high levels of corporate responsibility throughout
its ecosystem by performing ESG reviews of its major suppliers. This proactive strategy not
only reduces the risks of non-compliance but also encourages suppliers to have an open and
accountable culture. Infosys increases its effect on corporate social responsibility (CSR) and
contributes to positive social and environmental results outside of its own organization by
encouraging responsible practices outside.
Industry Standards and Best Practices: Complying with industry norms and agreements such
as the United Nations Global Compact highlights Infosys's dedication to ethical and sustainable
business practices. By abiding by these widely accepted values, Infosys not only exhibits its
commitment to moral behavior and corporate responsibility but also improves its standing and
credibility in the international market. Infosys can measure its performance against peers,
pinpoint areas for development, and promote ongoing innovation in CSR projects by utilizing
industry best practices. In the end, Infosys fosters trust and enduring connections with
stakeholders while contributing to beneficial social and environmental consequences by
aligning with global sustainability goals.

Company values and culture: Infosys's corporate culture places a strong emphasis on
integrity, transparency, and ethical governance, which highlights the company's dedication to
ethical business practices and stakeholder trust. By upholding its Code of Conduct and Ethics,
Infosys cultivates an environment of accountability and integrity among its workers and
establishes clear standards for moral conduct. Infosys's CSR initiatives are based on these
ideals, which guarantee that the company conducts its operations in accordance with the highest
standards of ethical behavior and compliance. In the end, Infosys enhances its reputation, forges
enduring bonds with stakeholders, and promotes sustainable business growth by ingraining
these values into its corporate DNA.
DIFFERENCE ON DIFFERENT SCALES AND ATTRIBUTES OF WIPRO AND
INFOSYS ON THEIR CSR ACTIVITIES

While comparing the both companies i.e. Wipro and Infosys on their CSR activities, some of
the scales and attributes of both companies came into limelight on how they contributed to their
CSR duties and what makes them to stand out in respective works of the same industry.There
are some common grounds and as well which made them to establish successful activities till
this time period.

EDUCATION-
Infosys has introduced programs like Campus Connect and initiatives like eVidyaloka,
emphasizing STEM education and providing technology and teacher training to rural schools.

Wipro has encouraged education through the Wipro Applying Thought in Schools (WATIS)
program, focusing on improving the quality of education in schools by providing resources and
teacher training.

HEALTHCARE-
Infosys has actively participated in initiatives aimed at curing type 2 diabetes , improving
healthcare infrastructure in rural regions , and promoting research and development in
healthcare. Wipro has worked to upgrade healthcare institutions, especially those in remote
areas, and has supported wellness and health programmes, especially those that focus on the
health of children and pregnant mothers.

BIODIVERSITY-
Infosys has shown its dedication to environmental sustainability and biodiversity preservation
by promoting sustainable transportation, preserving historic places, and putting forward water
conservation measures.

Wipro incorporated tree-planting efforts with eco-friendly activities like waste reduction, the
use of renewable energy, and biodiversity preservation.

INFRASTRUCTURE-
Infosys has placed a strong emphasis on the value of infrastructure in its CSR initiatives,
especially when it comes to rural development. The company focuses on projects that improve
livelihoods, give those with fewer opportunities more influence, and expand rural development.

Wipro has demonstrated a sectoral focus in its CSR efforts, targeting investments towards
urban development, disaster relief, and upgrading healthcare facilities. Meanwhile focusing on
increasing educational opportunities and enhancing calamity endurance.

LOCAL COMMUNITY PROGRAMS-

Both the companies have been rigorously involved in community developments that would
boost the livelihoods, empower marginalized groups, and focus on rural development.

Wipro showed a commitment to aiding affected communities and building endurance against
potential disasters by actively participating in disaster relief and recovery efforts.
Some of the noticeable scales and attributes were Environmentally sustainable practices,
Workplace ethics and employee welfare, Company values and culture, Supply chain
sustainability, Industry standards and best practices, Regulations and compliance, Risk
management and data integrity, Community engagement and social impact, financial
contributions, Customer stewardship, Long-term commitment, Diversity and inclusion, Global
partnerships and Ethical sourcing.

CONCLUSION
The Infosys ESG Report 2020-21 talks about the company's strong commitment to diversity and
inclusion (D&I) through well-defined governance structures, global Diversity Councils, and
adherence to global principles.
Infosys actively supports women-centric initiatives, sets ambitious goals for gender diversity,
and extends its commitment to LGBTQIA+ inclusion. Employee Resource Groups play a
pivotal role in fostering an inclusive mindset. The report reflects Infosys's global recognition,
awards, and comprehensive efforts toward creating a diverse and equitable workplace.

On the other hand, Wipro's 2021-22 I&D report emphasizes togetherness, resilience, and
commitment to inclusivity amid pandemic challenges. The CEO stresses accountability towards
people, stakeholders, and communities. Wipro's report covers gender, disability, LGBTQ+
inclusion, Black Alliance, and supplier diversity. While demonstrating resilience,

Wipro's strategic approach aligns with global initiatives but differs from Infosys's distinctive
governance structure, positioning Infosys as a leader in social responsibility and corporate
citizenship in diversity and inclusion.

Wipro has promoted education through a number of initiatives, such as the Wipro Applying
Thought in Schools (WATIS) program. Through the provision of resources and teacher
training, this program seeks to improve the quality of education in schools. It has made efforts
to upgrade medical facilities, particularly those located in remote places. The business has
backed wellness and health initiatives, particularly those that address the health of expectant
mothers and children. Wipro has proven its dedication to environmental sustainability. The
business has taken steps to lessen its carbon footprint, support renewable energy sources, and
adopt environmentally responsible behavior’s. It has been actively involved in community
development programs, such as those that boost livelihoods, empower marginalized groups, and
focus on rural development.
At the other hand, Infosys has proven to have a strong commitment to corporate social
responsibility (CSR).
Regarding education, the company's eVidyaloka program emphasizes STEM education by
providing rural schools with technology and teacher training. Additionally, the business assists
impoverished students pursuing higher education and encourages STEM education among girls
through programs like Infosys Springboard and Infosys Foundation-Avanti Fellows Girls
STEM Education Program. In the field of healthcare, Infosys actively participates in initiatives
aimed at curing type 2 diabetes and improving the infrastructure for healthcare in rural regions.
The company also works with organizations such as the All-India Institute of Medical Sciences
(AIIMS) to promote research and development. Initiatives like the Girls for Gold program,
gender equity in education, and livelihood programs that provide women with chances for
business and vocational training demonstrate the company's dedication to women's
empowerment.
Additionally, Infosys actively supports the restoration of historic sites, encourages the use of
sustainable transportation methods, and puts water-saving measures into effect. These actions
demonstrate a comprehensive approach to corporate social responsibility that takes into account
a variety of societal demands.

FINDINGS

The research methodology involved collecting data from secondary sources like reports and
articles on CSR activities of Infosys and Wipro.
The objectives included analyzing and comparing CSR activities, assessing effectiveness,
identifying areas for improvement, and evaluating alignment with ESG goals.
The comparative study highlighted differences in CSR activities, stakeholder engagement, and
strategic sustainability objectives between Infosys and Wipro.
Wipro focused on community engagement, natural capital evaluation, and employee
development, while Infosys prioritized business value articulation, emissions monitoring, and
workplace ethics.
Both companies demonstrated a commitment to CSR but with varying approaches and
emphases, reflecting their distinct organizational values and priorities.

LIMITATIONS OF THE STUDY

1. Limited resources:
The scope and scale of Wipro and Infosys' CSR initiatives may be constrained by their internal
limited resources. This might affect the extent and efficacy of their work.
2. Difficulty in evaluating impact:
Wipro and Infosys may find it difficult to identify the exact effect of their CSR initiatives. It
may be difficult to estimate the social and environmental benefits of their programmes
precisely, which makes assessing their efficacy difficult.

3. Dependency on external partners:

To carry out their CSR initiatives, Wipro and Infosys may both rely on partnerships with
governmental agencies, non-profits, and other organizations. This reliance on collaborators may
lead to difficulties and limitations that impair their ability to coordinate and manage their
efforts.
4. Legal framework compliance: In areas with complicated regulatory environments, Wipro and
Infosys may have challenges in upholding different national, state, and municipal CSR criteria.
It might be difficult to strike a balance between moral obligations and legal requirements.

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