International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Corporate Social Responsibility Practices and Statutory Compliance: A Descriptive Case Study of Wipro Limited

Author(s) Ms. Aneesha Saxena, Prof. Vinod kumar Pandey
Country India
Abstract This paper is a descriptive case study of CSR practices and statutory compliances in Wipro Limited, the India-based IT service companies. Drawing on secondary data available in the public domain such as Wipro’s Board/Director-level reports, Business Responsibility and Sustainability Report (BRSR), CSR policy and action plans documents, statements of regulatory references etc., this report charts out Wipro’s CSR governance structure, thematic thrusts and institutional mechanisms of implementing CSR activities and its signing up to the Companies’ Act 2013 (Sec 135) and Companies (CSR Policy) Rules, 2014. The study emphasizes on CSR committee oversight, project implementation through Wipro Foundation and partners, level of disclosure as well as the influence of impact assessments mandated under amendments to CSR Rules. Longer term descriptive evidence indicates Wipro’s CSR expenditure has generally fulfilled or exceeded the statutorily mandated requirement in each of the specified years observed, and that the design in such programs is consistent with Schedule VII domains (education, health, environment, disaster relief and rural development). The paper discusses implications for CSR governance in Indian IT firms and identifies future research directions, including outcome measurement, attribution, and comparative benchmarking with the sector
Keywords : CSR, statutory compliance, Companies Act 2013, Section 135, Wipro Foundation, BRSR, Indian IT sector, descriptive study.
Field Business Administration
Published In Volume 8, Issue 4, July-August 2026
Published On 2026-07-04
DOI https://doi.org/10.36948/ijfmr.2026.v08i04.83085
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CrossRef DOI prefix of IJFMR is 10.36948/ijfmr

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