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Home Corporate Social Responsibility

Comparative Analysis: Wipro Limited CSR Expenditure in FY 2021-22 Vs. FY 2022-23

Wipro Limited has fully utilized its CSR funds for 2022-23, with no unspent amounts requiring a transfer to a specified Fund under Schedule VII of the Companies Act or to a special account as mandated by sub-section (6) of Section 135 of the Act.

India CSR by India CSR
June 19, 2023
in Corporate Social Responsibility
Reading Time: 3 mins read
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Wipro Limited Upholds Strong Commitment Amid Changing Obligations, Demonstrates Tactical Planning and Compliance

Although there has been a minor year-on-year decline of approximately 2.67% in CSR expenditure, it is important to contextualize this within the backdrop of a substantial 19.3% rise in CSR obligation.

BENGALURU (India CSR): Wipro Limited, a leading player in the IT, consulting, and business process services industries, continues to maintain its robust commitment to Corporate Social Responsibility (CSR) spending over two consecutive fiscal years, 2021-22 and 2022-23. Despite facing rising obligations and a marginal decrease in absolute spend, Wipro’s commitment to driving impactful societal change remains firm.

Year-on-Year CSR Expenditure: A Comparative Analysis

In the fiscal year 2022-23, Wipro’s social development spend was Rs. 215.7 Crore, surpassing the required Rs. 198.6 Crore. In contrast, the company allocated Rs. 221.6 Crore to CSR activities in the previous fiscal year 2021-22, compared to its obligation of Rs. 166.6 Crore.

Although there is an apparent year-on-year decline of around 2.67% in Corporate Social Responsibility expenditure, it should be noted that Corporate Social Responsibility obligations increased significantly by 19.3% between these two fiscal years.

This comparative data affirms that Wipro’s commitment to social responsibility has stayed strong, demonstrating flexibility and adaptability in the face of evolving obligations.

The key figures in a comparative table

Fiscal YearCSR Spend
(in Cr Rs.)
Obligation
(in Cr Rs.)
Excess for Set-off
(in Cr Rs.)
2021-22221.6166.685.6
2022-23215.7198.667.9

Note: The excess for set-off refers to the excess CSR expenditure carried forward for offset in subsequent years.

Also Read: Wipro Spends Rs. 215.7 Cr On CSR In FY2022-23

A Two-Year Overview of Wipro’s CSR Set-off Strategy

Wipro’s strategy for managing excess Corporate Social Responsibility fund spending has proven effective over these two fiscal years. In FY 2022-23, the company’s Board Governance, Nomination, and Compensation Committee, with the Board of Directors’ approval, set off Rs. 50.8 Crore. The company also carried forward an excess spending of Rs. 67.9 Crore from the 2022-23 CSR budget for set-off over the succeeding years.

This reflects a decline of around 20.8% compared to the excess amount of Rs. 85.6 Crore available for set-off from FY 2021-22. However, this comparative data further highlights the company’s consistent approach to maintaining a sustainable CSR budget.

Full Compliance Across Years

Across both fiscal years, Wipro Limited fully utilized its Corporate Social Responsibility funds, leaving no unspent amounts that would require transfer to a specified Fund under Schedule VII of the Companies Act, or to a special account as dictated by sub-section (6) of Section 135 of the Act. This continuous compliance with legal provisions underscores Wipro’s unwavering dedication to Corporate Social Responsibility.

Future Prospects

Looking at the comparative data, Wipro Limited’s Corporate Social Responsibility expenditure, as a percentage of its obligation, has demonstrated a steady commitment to generating substantial societal value across both fiscal years.

The effective set-off strategy for excess spending, combined with total compliance with the Companies Act, ensures that the company’s CSR initiatives are not only robust but also sustainable. This strong and consistent commitment sets a high standard for other corporations to follow.

Must Read: Wipro Spends Rs. 221.6 Cr On CSR – Corporate Social Responsibility In FY 2022

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India CSR is the largest media on CSR and sustainability offering diverse content across multisectoral issues on business responsibility. It covers Sustainable Development, Corporate Social Responsibility (CSR), Sustainability, and related issues in India. Founded in 2009, the organisation aspires to become a globally admired media that offers valuable information to its readers through responsible reporting.

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