C.S.R Extending its commitment to various organizations ,stakeholders including the society with an integrated approach towards operating in an economically, socially and environmentally sustainable manner.

1. EMERGING ISSUES OF
CORPORATE SOCIAL
RESPONSIBILITY:
A CASE STUDY ON
COAL INDIA LIMITED
SUDIPTA SAHA ROY
SERAMPORE COLLEGE
(CALCUTTA UNIVERSITY)

2. INTRODUCTION
C.S.R Extending its commitment to
various organizations ,stakeholders
including the society with an
integrated approach towards
operating in an economically, socially
and environmentally sustainable
manner.

3. SURVEY OF LITERATURE
SOURCE FOCUS
Rob Gray, Simon Lavers , Reza
Kouhy (Department of Accounting
and Business Finance, University
of Dundee, Dundee, Scotland).
Case studies of extensive
review of the CSR literature
Crane , A.Matten.D.name of the
book?
Corporate Social
Responsibility : readings and
cases in a global context
Tim Mohin (Director of Corporate
Responsibility for advance micro
devices )
Changing Business from
Inside Out

4. OBJECTIVES OF THE STUDY
1.To explain the concept and various aspect of corporate social
responsibility.
2. To study the role of corporate social responsibility in India.
3. To analyze corporate social responsibility report of Coal India
Limited.
4. To state some future proposals regarding corporate social
responsibility in Coal India ltd.

5. METHODOLOGY
1. Data Source:
The study is mainly based on secondary data source (i.e. annual report,
Corporate Social Responsibility report
2. Method of Analysis:
 Case study
 Ratio Analysis on the basis of secondary numerical data
3. Time Period of Study
Financial year 2009 to 2011.

6. REASON FOR HAVING C.S.R
 Getting read of irresponsible activities from large
multinational companies (MNCs)
 Revised code of conduct and ethical regulations to
prove to stakeholders.
 Improve Out Side & Inside Services of MNC’s
 Focus on Core Companies
 Responsibility of the society as a business entity

7. ROLE OF C.S.R IN INDIA
 Overseas investments and operations of various
MNC’s booming in India.
 Facilitators of direct service provider.
 Strategic cooperation from a traditional philanthropic
approach.
 Opportunities for good social and environmental
performance to be converted into good financial
performance.
 SMEs in India constitute more than 90 % of the total
economy & are in a phase of transition.

8. ROLE OF C.S.R IN INDIA (CONTD.)
 Upgrading the quality of technology,management &
marketing.
 Focus & adopt C.S.R agenda.
 Good working conditions employee retention &
participatory management practices.

9. ANALYSIS OF C.S.R IN COAL INDIA LIMITED
Indicator Analysis Signal (0 - Strong Sell, 10 - Strong
Buy)
Chart
RSI (?)
RSI is 40.5. According to RSI analysis,
coalindia is technically weak.
1.0 COALINDIA RSI Chart
MACD (?)
MACD: -8.11 and Signal Line: -8.22.
According to MACD analysis, a bullish
crossover just happend and it's a
positive signal.
10.0 COALINDIA MACD Chart
Simple Moving Average (?)
According to simple moving average
analysis, coalindia is in a strong
downtrend. Major resistance levels are
328.585, 342.999, 349.9728.
0.0
COALINDIA Simple Moving Average
Chart
Exponential Moving Average (?)
According to exponential moving
average analysis, coalindia is in a
strong downtrend. Major resistance
levels are 326.0634, 337.7035,
346.5032.
0.0
COALINDIA Exponential Moving
Average Chart
Bollinger Bands (?) %b is 0.358. 5.0 COALINDIA Bollinger Bands Chart
Fibonacci Retracement (?)
According to fibonacci retracement,
price is below all levels. Resistance
levels are 330.8086 and 338.75.
Support level is 305.1.
2.5
COALINDIA Fibonacci Retracement
Chart
Average True Range(?) ATR: 8.33 NA COALINDIA Average True Range Chart
Average Directional Index (?)
ADX is 33.4 which means
COALINDIA is in a trend.
NA
COALINDIA Average Directional Index
Chart

10. ANALYSIS OF C.S.R IN COAL INDIA LIMITED(CONTD.)
FUNDAMENTAL ANALYSIS
Beta (?) 0.672
Confidence in Beta 9.65%
Diluted Trailing Twelve
Months (TTM)
Earnings Per Share
(EPS)
Rs.25.47
TTM Price-to-Earnings
(P/E) Ratio
12.6

11. Indicator Analysis Signal
(0 -
Strong
Sell, 10
- Strong
Buy)
Chart
Deliverable Quantity(?)
11 March 2013:
Deliverable
Quantity:1.02e+06
NA
COALINDIA
Deliverable
Quantity Chart
Annualized Daily Volatility
(Spot Price)(?)
11 March 2013:
Daily
Volatility:0.2675
NA
COALINDIA
Annualized
Daily Volatility
(Spot Price)
Chart
*Whenever available, consolidated financial results are used. For details, see here.)

12. C.S.R IN COAL INDIA LIMITED.
 In relation to the graphical presentation the following data is
stated below:
 PROFIT OF COAL INDIA LTD. FOR THE YEAR ENDED 2011 – Rs. 10867. 35
crorers.
 Under the government’s CSR guidelines, CPSE’s have to, through a board resolution,
create mandatorily a corporate social responsibility budget as a specified percentage
of net profit of the previous year. Expenditure range for CSR in a financial year is 3 -
5 percent of the net profit of previous year in case of CPSEs having profit less than
100 crores, 2 – 3 percent (subject to a minimum of Rs 3 crores) in case the profit
range from Rs 100 crore to Rs 500 crore, and 0.5 – 2 percent in case of CPSEs
having a net profit of more than Rs 500 crore with the previous year.
 [Profitability index = capital expenditure/Annual expenditure ×100]

13. GRAPHICAL PRESENTATION
PROFITABILITY INDEX
Head of Outlays % Outlays Central angles
2009-10, CSR - 43.81 X 100 43.81 X 360o
859.42 859.42
43.81 crores = 5% = 18o
2010-11, CSR - 262.28 X 100 262.28 X 360o
859.42 859.42
262.28 crores = 31% = 109o
2011-12, CSR - 553.33 X 100 553.33 X 360o
859.42 859.42
553.33 crores = 64% = 233o
100% 360o

14. FROM THE ABOVE PROFITABILITY INDEX THE
FOLLOWING PIE CHART IS DRAWN
(2009
-2010)
CSR,
5%
(2010-2011) CSR, 31%
(2011-2012) CSR, 64%

15. FINDINGS:
1. Global companies have revised their code of conducts and ethical
regulations to be able to prove to their stakeholders that the profit
given back to the shareholders are not from unethical practices.
2. In India CSR principles and practices are accepted by SME’s
sector in a limited way most of them are yet to consider CSR as a
tool for business enhancement.
3. A part of its CSR efforts, Coal India limited and its subsidiary
companies regularly undertake various community development
activities in and around the coal field areas for the benefit of the
local people works done under.
4.2011-12, CSR-553.33 crores/ 64% (profit).

16. LIMITATIONS
 1. Study is based on secondary data because of time and cost
constraints.
 2. A large time horizon of analysis would be more reveling for
better presentation.
 3. No. of comparisons between CSR in India and CSR in rest
of the world have been made.
 4. For statistical analysis only capital data outlay of the year
i.e. the capital expenditure has been considered.
SCOPE FOR FURTHER STUDY
 We would like to identify the following aspects of the C.S.R for
further study and research.
 Increased competition of a positive image to prove to internal and external
stakeholders.
 Improving the standard of living within communities.
 Developing entrepreneurs in their communities responding to the needs of
industries.

17. CONCLUSION
 The C.S.R. firms of the future is expected to have undergone
significant transformation such that CSR no longer becomes
managed as a separate deliverable, but is part of the
experience of being an employee in an organization that lives
its values. For human resource professionals embarking
on CSR or deepening theirs experience, this roadmap can
help them understand their role in sustainability and how they
can foster an environment that embeds a CSR ethic in “the
way we do business around here”.

18. BIBLIOGRAPHY
 Ash ridge. (2008). Developing the Global Leader of Tomorrow. Hertfordshire, UK: Author.
 CBSR. (2003). Best People Practices: The Integration of Values into People
Practices. Vancouver, BC: Author.
 CSR wire. (2007). Landmark Study Finds Global Spread of Corporate Social
Responsibility. Retrieved December 23, 2008,
 Chartered Institute of Personnel and Development (CIPD). (2002). Corporate Social
Responsibility and HR's Role. London, UK: Author.
 European Alliance for CSR. (2008). valuing non-financial performance: A European
framework for company and investor dialogue. Author.
 Grant Thornton. (2008). Corporate Social Responsibility: A Necessity Not a
Choice. Bangkok: Author.
 Grant Thornton (2008). Recruitment and Retention: The Quest for the Right
Talent. Bangkok: Author.
 HR Zone. (n.d.) Operation good guys: HR and CSR. Retrieved December 23, 2008.
 Lee, Nancy. (2008). Switched on to Energy: A Guide to Sparking Behavioral Change.
Retrieved February 23, 2009.
 Lockwood, N. (2004). Corporate Social Responsibility: HR's Leadership

19. THANKS
TO
ALL