Section 135 of the Company’s ACT 2013 ,Tata Group emphasizes their dedication to sustainable practices and community welfare.

Prior to Section 135 being enacted, Tata was already dedicated to promoting sustainability and community welfare. This mindset can be traced back to the principles of founder Jamsetji Tata, who famously believed that the community is not just another stakeholder but the very reason for a company's existence[1]. With this philosophy ingrained in their operational values, the conglomerate has seamlessly integrated CSR into their strategic framework even before it became a legal requirement in India.

The implementation of Section 135 was intended to establish a structured approach for corporate donations to support national development objectives. Companies exceeding financial criteria of ₹500 crore in net worth or ₹1,000 crore in turnover or earning ₹5 crore of profit must allocate funds per Schedule VII to CSR activities4. These initiatives encompass education, healthcare, rural development, and environmental sustainability. Tata Group, with multiple enterprises surpassing these criteria comfortably, not only meets the requirements but also sets a benchmark for others to follow in terms of exemplary compliance and leadership in these domains.

Tata has implemented various education-focused programs, such as the Tata Trusts, which manage numerous schools and grant scholarships, with a specific focus on marginalized regions. Their highly effective TCS Adult Literacy Program has successfully empowered close to one million adults, significantly expanding their chances for socio-economic advancement[2]. Additionally, the Thousand Schools Project by Tata Steel has brought about significant improvements in rural education in Odisha, resulting in a remarkable increase in literacy and retention rates[3].

Tata Memorial Hospital is a prominent undertaking in the healthcare field, providing state-of the-art and cost-effective cancer treatment to numerous individuals annually[4]. Through the Tata Steel MANSI project, there has been a notable enhancement in maternal and infant well-being in isolated rural regions, resulting in lower mortality rates and the establishment of lasting community health remedies[5].

Tata's commitment to corporate social responsibility encompasses a strong focus on environmental sustainability. Through initiatives like "Club Enerji" and their renewable energy projects[6], Tata Power has made significant strides in promoting energy conservation across the country. Similarly, Tata Chemicals' efforts in water management and ecological conservation align with the Group's core environmental principles[7].

CSR represents an essential corporate value for Tata's leadership because they view it as more than just regulatory compliance. They have integrated CSR into their governance framework to promote transparency and accountability, and also serve as an example for other companies. To overcome obstacles such as varying regional requirements and logistical challenges, they work alongside NGOs and government entities through creative partnerships, ensuring successful execution and involvement from the community[8].

Tata's CSR is distinguished from its peers by its deliberate and methodical incorporation into business operations, rather than occasional acts of charity. The company's comprehensive evaluations of its impact, open reporting methods, and adherence to national and international standards, including the UN Sustainable Development Goals, demonstrate a commitment to global excellence[1].

In the future, Tata is dedicated to making a greater impact through various initiatives. These include increased investments in renewable energy, utilizing digital platforms for educational outreach, and maintaining a focus on improving healthcare accessibility. This unwavering dedication upholds Tata as a leader in sustainable practices, establishing standards for both Indian and global corporations.

Ultimately, Tata Group's commitment goes beyond mere compliance with legal requirements. It encompasses a comprehensive perspective of business as a catalyst for positive change in society, showcasing how authentic corporate responsibility benefits both communities and businesses.

[1] Companies Act 2013, s 135 (India)

[2] See Companies Act 2013, s 135 (India), which introduced a statutory CSR spending obligation for Indian companies.

[3] RM Lala, The Creation of Wealth: The Tatas from the 19th to the 21st Century (Penguin Books 2004) 17 4 Companies Act 2013, Sch VII (India)

[4]Tata Consultancy Services, Annual CSR Report 2022 12

[5] Tata Steel, Sustainability Report 2022 34

[6] Tata Memorial Centre, Annual Report 2022 5

[7] Tata Steel, Sustainability Report 2022 45

[8] Tata Power, CSR Annual Report 2022 15

[9] Tata Chemicals, Sustainability Report 2022 22

[10] Tata Sustainability Group, CSR Overview Report 2022 10

[11] Tata Sustainability Group, Alignment with SDGs Report 2022 8