Journal of Accounting, Auditing and Taxation

Vol. 4(1), pp. 064-070, July, 2020. © www.premierpublishers.org. ISSN: 0799-673X

Research Article

Social Audit in India: Evidence from Infosys Ltd.

Dr. Pradip Kumar Das
J. K. College, Purulia
E-mail address: pradip57.prl@rediffmail.com Contact No.: +91 9475815209/7362965792

Corporate social responsibility is contemplated as overarching strategy integrated into

business operation, value-added chain and decision making approach across the corporate
world. Infosys in ITC sector harmonizes with corporate ethics in the Indian corporate domain.
This paper basically concentrates on how the activities of Infosys, the selected company
endorses its responsibility towards society veraciously and how it precipitates its sustainable
headway. The study is descriptive in nature and mobilizes mainly secondary data for the
purpose. The results proffer that corporate social responsibility is a device of self-appraisal
for the company in case of social audit which eventually emanates its sustainable survivability.

Keywords: Corporate social responsibility, Ethics, Social audit, Stakeholders, ITC.

INTRODUCTION

Companies are distinguished for their impression on
society as a whole; stakeholders and the environment in
particular. For companies long period sustainability with
profit making or wealth building, it is analogously cardinal
that they should accept their obligation to be socially
responsible and work for the welfare of the society. As per
the stewardship principle for having utilized the resources
of the society, it is the ethical responsibility of the company
to return something well-being to the society and should
conform various social needs. Recently, corporate
governance and corporate social responsibility (CSR)
have welcomed substantial receptivity. Investors prefer to
invest in only those companies which accord towards CSR
activities. In order to clinch stakeholders attention,
corporate have instituted liberating their CSR reports
pursuing their own code of conduct. So there is a
covetousness to ratify the authenticity of these CSR
reports and
dissect how efficaciously the corporate are honoring their
social and ethical responsibilities pragmatically
(Vicario,2015).
SOCIAL AUDIT CONCEPT
Social audit is a commitment to systematic assessment of
and reporting on some meaningful, definable domain of
the company’s activities that have social impact (Bauer &
Social Audit in India: Evidence from Infosys Ltd.
Fenn, 1973). In fact, social audit acknowledges the right of
all having interest in a corporate to information concerning
its social impact and ethical performance to furnish
accounts at regular intervals. Entire social audit is a
climactic methodology of reassignment of power based on
substantiation and fact. It analyzes, measures and reports
of an organization’s social and ethical performance by
scrutinizing its non-financial activities that directly or
indirectly impact stakeholders (Ghonkrokta & Lather,
2007). Social audit is crucial for internal examination to
discern how a particular business concerns the society. A
company cannot just survive by creating value addition to
its shareholders and delivering quality products or services
to its customers. To create, improve and maintain good
public relationship and for long-term sustainability, a
company should mandatorily meet both social and
environmental standards. Good public image is the key
mantra for the success of any company. Social audit
encompasses a wide range of activities and serves
multiple purposes like satisfying the corporate conscience,
improving social programmes, enhancing public relations
and increasing the credibility of the firm (Caroll & Beiler,
1975). Social audit appraises whether corporate
desideratum, philosophy, policy, approach, etc. adheres to
the social values and principles. It also divulges that a
company has demonstrated its ineffaceable social and
environmental data congruously. Social audit provides
objective, accurate and comprehensive information about
an enterprise’s social performance (Clark C. Abat, 1974).
Pradip Kumar Das 65
Infosys – An Introduction
Infosys Limited, an Indian Information Technology
Company (ITC) headquartered in Bengaluru, Karnataka,
India was established in 1981 with an initial investment of
US $250 that provides global business consulting and
information technology services. Infosys helps clients in
about 45 countries to devise and executes different
strategies for their digital transformation. Infosys helps
businesses to rejuvenate and ameliorate prevalent
conditions so that their business can achieve higher
dexterity and stay relevant according to
circumstances. This worldwide appreciated corporation
provides superb business solutions utilizing technology
extricated by distinguished people. FICO score (credit
score) of Infosys is A− (rating by Standard and Poor).
Infosys' leading position captioned as an Asian invasion in
the rankings (Forbes India Magazine, 2020). Infosys has
been graded 3rd on the Forbes list of “The World’s Best
Regarded Companies for 2019” based on its solidity,
honesty, etiquette, justness to its employees and the
accomplishment of its products and services which
instantiates the company’s culinary masterpiece, the
veneration it enkindles amongst its stakeholders and also
illuminates the commitment of universal technological
services (Forbes American Business Magazine, 2020).
LITERATURE REVIEW
Good CSR reports behold whether the firms sporadically
cater to the needs of stakeholders or not (Vicario, 2016).
Social audit helps an organization assess and evaluate its
benefits in the forms of social, economic and
environmental as a tool for measuring the magnitude that
an organization meets its objectives and shares values it
has committed. Social audit analyzes, measures and also
reports an organization’s social and ethical performances
by scrutinizing the non-financial events having direct or
indirect impact on shareholders (Ghonkrokta & Lather,
2007). CSR creates nexus of the businesses towards
society. Business should use resources beneficial to
society by taking into consideration the participation and
welfare of the society at large (Jamie, 2003). Specific
stakeholders like employees and customers who are
indispensable for the success of a business are
contemplated to consummate their needs and satisfaction
(Dwivedi, 2010). The focus is specifically towards social
audit done by the companies to investigate the quality and
measure the CSR activities. At present, stakeholders
wholeheartedly expect that businesses think about the
problems faced by society like unemployment, poverty,
infrastructure, etc. (Peter Kok, 2001). Identification of
proper means of measurement in terms of social
performance has been much developed which also has led
to controversial opinions concerning the suitable ways of
measurement (Carroll & Boiler, 1975). Companies have
Social Audit in India: Evidence from Infosys Ltd.
ethical responsibility neither to put the lives of people in
misery nor to exploit its employees. The reality is how a
company makes its money (Chaitanya et al., 2018). An
exploratory research on tourism and hotel companies in
Morocco revealed that companies are aware of social
auditing and they consider it as an effective technique to
develop strong human resource management policy in
hotel industry (Elmousadik & Elkandoussi, 2016). A study
to focus the social inspection for CSR activities of banking
sector in Bangladesh showed that although the financial
sector specifically banks are big contributors in the country
for CSR activities, stakeholders are unaware of CSR
contribution due to poor reporting. Social audit can face
the challenges like lack of clarity, number of investment in
environment, etc. by creating single platform for the
stakeholders, and by comparing CSR commitments with
the actual performance of the banks (Islam, 2015). Social
inspecting as a means of surveying and providing details
regarding corporate social and natural execution could be
connected to manufacturers’ trusts, recognize the
responsibility and advance participation by the partners
and enterprises (Zhang,2006). Social audit of companies
reflects its overall performance (Rahim, 2014). A social
audit for analyzing the contribution and effectiveness of the
poverty alleviation program undertaken by the Indian
Government revealed that too much government
interference fails to achieve the goal of such programs,
however, active involvement of the communities especially
poor led to better attainment of goal of such schemes;
hence the need for decentralized schemes strengthening
the Panchayat Raj Institution is necessary for its success
(CAK, 2007). Social audit accountability and transparency
of seventeen (17) out of twenty two (22) Gram Panchayats
in Andhra Pradesh under the scheme of ‘Mahatma Gandhi
National Rural Employment Guarantee Act’ reported
misutilization of funds (Sushmita, 2013). Social audit
scheme environment can be created with companies if a
cooperative relationship is maintained (Chiang, 2018).
Theory and practice are to be pursued together to maintain
reputation of CSR of company. It should not be narrowed
to an aesthetic discourse; ethical foundation must also be
reckoned.
STATEMENT OF THE PROBLEM
A corporate as a good corporate citizen which uses
stakeholders, environment and exiguous resources of
society for its smooth running has an ethical responsibility
to return the benefits back to society in terms of protecting
the environment and exiguous resources, treating the
employees in the right manner, delivering quality products,
and for the well-being of the economy and society at large.
It has become almost difficult for a company to persist
without the CSR activities as stakeholders favor those
companies which are ethically involved in such activities.
So there is a need to understand how the CSR activities

and social auditing can help a company to have long-term
sustainability.
OBJECTIVE OF THE STUDY
The basic objective of the study is to examine how the top
Indian IT sector company has precipitated to the society
and how this has fostered in its long-term sustainability.
MATERIALS AND METHODS
This study is descriptive in nature and has used mostly
secondary data like books, journals, websites, etc. The
study confines to the period of 6 years i.e. from 2015 to
2020 as the data beyond this period is not systematically
accessible. Hence, the conclusion drawn from the study is
also limited to this period. Out of 10 sample companies in
India from different sectors, Infosys, a top IT sector
company has been selected for the study for its significant
achievement in genuine CSR activities and others which
help the company attain long-term sustainability. Other
considerations are that Infosys stood 1st position in the
Indian Companies List, 2019 based on its performance in
four metrics like sales, profits, assets and market
(Business World Issue, 2020). Stratified random
technique tool is used for selecting the sample unit.
Besides descriptive study, the researcher also conducted
survey study with the help of issue of questionnaires, etc.
Discussions and personal interviews with the staffs and
the concerned authorities of the company were
undertaken by the researcher. On-the-spot studies were
carried out with the help of well-structured questionnaire.
Tentative questionnaires were pre-tested with the staffs
and authorities. Although there was found apathy or
indifference on the part of executives in supplying
information, the researcher could overcome the same
through moral persuasion and intensive pestering. It was
made clear to them that the information so collected will be
exclusively used for academic purpose and proper secrecy
will be maintained.
RESULTS AND DISCUSSION
Infosys maneuvers India’s few most pressing development
challenges in the areas of education, rural development,
gender equality, women empowerment, environment
sustainability, preserving national heritage and culture,
hunger, poverty, malnutrition and health. Infosys
Foundation has been investing on development projects
through its CSR initiatives before it became mandatory
under the Companies Act, 2013 for companies in India to
spend at least 2% of their net profits on CSR activities.
Social Audit in India: Evidence from Infosys Ltd.
J. Acc. Aud. Tax. 66
Dimensions of CSR and INFOSYS’S initiatives
1) CSR Committee: According to the guidelines of the
Ministry of Corporate Affairs, Schedule VII of Section 135
of the Companies Act, 2013, Infosys has constituted a
Board-level CSR Committee to monitor the
implementation of its CSR policy from time to time.
2) Healthcare: In collaboration with the National Cancer
Institute (NCI) of the All India Institute of Medical Sciences
(AIIMS), Jhajjar, Haryana, Infosys Foundation has built
shelters for the underprivileged cancer patients and their
families. Infosys CSR team envisages future where quality
health care services are considered hygiene factor, not
luxury. The Foundation along with Sankara Netralaya
provides cash related help to the monetarily backward
groups of society. This restorative center renders free
medicinal strategies and leads getting ready projects in
collection of fields related with ophthalmology. At each
movement, Infosys has offered cash related help, planning
for high bore and sensible social protection to patients who
require it the most. Working together with Swami
Vivekananda Integrated Rural Health Center (SVIRHC),
Infosys helps towards elimination of leprosy, tuberculosis
and coordinated free eye exercises to patients. It
furthermore finances the BMCDT Bone Marrow Registry,
Bengaluru to develop an overall bone marrow giver vault
in India.
3) Education: Infosys leads in improving education
standards in the country. Infosys-Avanti Fellows
Partnership aids over 1,000 students to get access to
quality STEM education. Infosys Foundation also aligns
with many institutes to gain wider reach and makes
engineering students employable. Infosys foundation
collaborates with Sri Ramakrishna Vidya Kendra in the
Bannerghatta Forest area in Bengaluru to provide free
meals to children belonging to BPL families and, hence,
promotes education among them. This Foundation has
joined with Chennai Mathematical Institute (CMI) to
anticipate further examination and research crosswise
over different orders especially in arithmetic and science.
4) Community Involvement: A business must spend a part
of its profits towards civic and educational facilities of
society (Joshi & Kapoor, 2004). Infosys provides
educational facilities, healthcare facilities and contributes
towards art and culture.
5) Human Resource Development: In the present era of
socio-economic set up, employees cannot be treated as
the mere means to certain ends rather business
enterprises are under moral threats to satisfy the needs
and aspirations of the employees (Sarkar, 2005). Infosys
provides health and safety measures, retirement benefit,
undertakes training programmes, profit-sharing
programmes, etc. for its employees; thusly, develops
human resource.
Pradip Kumar Das 67
6) Environmental Contribution: Reduction of resources
consumption or polluting emissions can minimize
environmental impact (Commission of the European
Communities, 2002). Infosys contributes towards
environment in terms of using recycled products, energy
conservation, waste management, etc.
7) Product Contribution and Customers Relations:
Business must satisfy customer specific buying criteria like
price, quality, taste, safety and convenience (Centre for
Corporate Research & Training, 2003). Infosys invests in
Research & Development (R&D) for providing quality
services to its customers.
8) Shareholders Relations: Ownership justifies the primacy
of treatment given to the shareholders (Centre for
Corporate Research & Training, 2003). Infosys having
grievance committee gives due deliberation to the interest
of the shareholders.
9) Rural Development: Rural development implicits both
economic betterment as well as social transformation of
people staying in rural areas. Infosys cultivates education
to the rural poor, helps underprivileged women, self-help
women groups and bequeaths to flood catastrophes
inhabiting in rural areas.
Sustainable Projects
i) Carbon Offset Program: In 2011, Infosys makes
covenant to become carbon neutral. It is conceded not only
for superscribing climate change, but also for its approach
of integrating sustainable development goals such as
poverty mollification, gender equality and economic
prerogative in its climate action endeavors. Recently,
Infosys has eight community-based stabilized projects
covering Karnataka, Maharashtra, Rajasthan, Ladakh, and
Odisha to benefit rural families. Infosys CSR’s biogas and
cook stove projects offer essentially smoke and heat-free
cookery environment that significantly lowers deleterious
health impact of traditional cookery.
ii) Smart Infrastructure for carbon savings: Infosys thrusts
the thresholds of innovation and competence building
cosmic savings every year and thus, reduces its carbon
emissions. Infosys pursues green power purchase from
third party and exercises with governments to enable
appreciative policies for intensifying green power.
iii) Lake Rejuvenation: Infosys extends cooperation with
the Mysore administration to rejuvenate lake and restores
its glory to ensure the discharge of only the highest quality
of molded water into lake without much physical
mediatorship.
Social Audit in India: Evidence from Infosys Ltd.
COVID-19 Relief Measures
Infosys Foundation identifies the immediate requirements
at various hospitals engaged in fighting against COVID-19
and supplies there medical goods such as ventilators,
patient monitoring systems, viral transport media, masks,
non-contact infrared thermometers, medical gas pipelines
and gas manifold systems, PPE kits, etc.The Foundation
also supervises the poor and underprivileged, and
provides them hygiene kits, emergency needs, etc. and
also healthcare workers. On March 30, 2020, Infosys
Foundation has contributed Rs. 100 cores for COVID-19
relief efforts; of this, 50 cores are to the PM CARES Fund
to boost the government’s relief endeavors. The
Foundation has developed a 100-bed facility in Bengaluru
in association with Narayana Health City (NHC) for nursing
economically weaker sections by arranging
accommodation, quality treatment and essential
medication. It has also instituted a 182-bed quarantine
facility for the Bowring and Lady Curzon Medical College
& Research Institute, Bengaluru. The BBMP Super
Specialty hospital on the institute’s premises are
redesigned into a specialized COVID-19 hospital.
Arts and Culture
Infosys Foundation has a contribution to preserving India’s
rich heritage and honoring its artisans. In specific, the
Foundation has sponsored Kala Darshan, a music
program through Bhartiya Vidya Bhavan, folk fest in
Bangalore for direct market opportunities of rural artisan
communities, Uppina Kudru Kamath Memorial
Yakshagana Gombeyatta puppet in Karnataka for
preserving the art of puppetry, Bhandarkar Oriental
Research Institute in searching ancient Indian
manuscripts, etc.to promote art and culture of India.
Besides, Infosys felicitates physically challenged
musicians, artists and Yakshagana artists from rural areas
and others.
Human Resource Development
i)Employees’ Health and Safety: A healthy human
resource is the gateway of success and harbinger of
progress of any organization (Sarkar, 2005). The company
through its health and safety management system
monitors the performance regularly. Health Assessment
and Lifestyle Enrichment (HALE) Plan enriches emotional
value-add of employees and optimizes their health, quality
of life, work environment, etc. to achieve adequate
contribution from them. Infosys restrains child labor or
forced labor. Its robust survey mechanism secures
employee satisfaction feedback. The company provides
several facilities such as gymnasium, swimming pools and
sports complexes to encourage healthy lifestyle.

ii)Retirement Benefits: Infosys feeds gratuity, provident
fund, etc. for employees.
iii)Training and Awareness: Infosys imparts training to
employees, suppliers and vendors on human rights, etc.
iv)Environmental Contribution: All the development
centers are ISO14001:2004 certified. Infosys’s existing
environmental initiatives concentrate on six areas: energy,
water, biodiversity, waste management, paper and
emissions. Each location is subject to surveillance audit on
rotational basis.
v) Recycling: Infosys encourages employees to exert best
practices like double side printing, smaller fonts, etc. to
minimize utilization of paper to a feasible extent.
vi)Conservation of Energy: Infosys moderates energy
consumption through efficient equipment though its
operations are not energy intensive.
vii)Waste Management: Each development center has
dedicated waste segregation and processing yard. Solid
waste management in Infosys is developed on the triple
R(Reduce, Reuse and Recycle)principles. Disposal of
waste is done as per the legislation applicable to
hazardous waste management.
viii)Product Contribution and Customers Relations: Infosys
invests in R&D, designs, frameworks, processes and
methodologies. Intellectual Property (IP) precipitates
quality, productivity and customer satisfaction.
ix) Rural Reach Programme: (i) relief work for the victims;
(ii) teaching aid and uninterrupted power supply unit for the
visually challenged; iii) self-help women groups; iv) vehicle
for supplying food to schools and travelling to rural
areas;(v) construction of foot bridge, etc. Infosys helps
children in orphanage with midday meal programme. It
also helps underprivileged women through RAPID, an
organization in rural areas and provides sewing machines
to destitute women to enable their financial security.
x) Anti-Corruption: Infosys encourages its employees to
report on corrupt practices or unethical behavior under the
whistleblower policy. The company has established control
systems to observe local laws on corruption in the
geographies it functions.
RECOMMENDATIONS
The following recommendations are postulated to make
social audit more constructive:
 Clear disclosure of the intention for conducting
social audit.
 Proper identification of stakeholders.
Social Audit in India: Evidence from Infosys Ltd.
J. Acc. Aud. Tax. 68
 Seeking opinion of the marginalized social groups
on local development issues and their views on
actual performance of elected bodies.
 Collection of information by an auditor from
reliable sources.
 Adopting performance indicators by the society at
large as yardsticks to judge performance.
 Regular meetings and follow ups to ensure the
continuity and effectiveness of audits.
 Adopting proper tools to recover swindled money
from the corrupt officials.
 Devising substantive procedure instead of
compliance procedure to gauge performance.
 Defining hierarchy of needs for conducting social
audit.
 Participation of NGOs in conducting audit.
CONCLUSION
This paper contemplates CSR as a methodology
espoused by the selected company to attain its
sustainable journey. CSR activities behave as an
instrument of social audit for self-appraisal of the
company. CSR and sustainable amelioration always
synthesize as the company contemplates to perdure for
perpetuity and thereby it feathers the society for future
development. As an Indian company, it staunchly accredits
that a corporate should be responsible to upgrade the
modus vivendi and reform the walk of life of society where
it operates. Thusly, Infosys collocates its commitment to
society for both long-term and short-term perspectives.
RESEARCH COMMENT
Social audit is very crucial into the execution process in
India. Infosys’s social audit practice owes its triumph to the
demeanor of tenacious and dedicated leaders at the
command. Infosys is now extensively contemplated as a
efficacious best approach that has ameliorated social audit
over the country. Its success rests substantially in the
corroboration of society who demonstrates their
acknowledgement of the operation. It also lies in the
acceptance and immense commitment of the
administration to support the process. Infosys Foundation
behaves towards helping society and effectuating
sustainable development. It leverages its high tech
background and executes projects which are
contemplated on real-time basis and hence, fabricates
enduring impression in the society. In the global context,
profit maximization is the final destination of corporation.
Beyond it, certain laws and regulations restrict the globally
reputed corporations to administer their running ethically
and responsibly towards stakeholders. In the fast growing
business world, corporate are continuously devoting to
society to reap public impression and reputation.
Pradip Kumar Das 69
IMPLICATION OF THE STUDY
Social audit is now widely accepted as an important
mechanism to tackle malpractice and cultivate culpability
in corporate and government schemes especially with the
rapid globalization and the emerging trend towards a free
economy. This forum reconnoiters important exemplars on
why and how to conduct social audit as a control device
which could be worthwhile for those engrossed in
systematizing social audit. This paper draws on Infosys’s
experience to establish basic principles that need to be
contemplated when developing an institutional set-up for
implementing social audit of this nature. Infosys social
audit is based on stakeholders’ perceptions of its social
impact and their evaluation for its ethical performance.
Thus, corporate must perceive the necessities and
proclivities of society and then mold its spirit for their
satiety. Academic research on social audit also intensifies
the relatedness between social audit and constitutional
exertion.
FURTHER STUDY
The study is developed on distinct ITC sector company.
The exploratory study may further be elevated taking a
great number of companies of other sectors ingrained on
their CSR strategies to disseminate the conclusion. The
researcher adjudges that the prospect in this sphere
demands extensive study to clinch at more meaningful
conclusion.
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Accepted 21 September 2020

Citation: Pradip Kumar Das (2020). Social Audit in India: Evidence from Infosys Ltd., Journal of Accounting, Auditing and
Taxation, 4(1): 064-070.

Copyright: © 2020 Pradip Kumar Das. This is an open-access article distributed under the terms of the Creative Commons
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Social Audit in India: Evidence from Infosys Ltd.