Corporate Social Responsibility(CSR) in India : Expenditure

Practices

Manikaran Kathuria1, Arundeep Gupta1, and Dr Aaditeshwar Seth1

1Department of Computer Science & Engineering, IIT Delhi

Introduction

Corporate Social Responsibility is not a new concept in India, however, with an aim to streamlinethe charity work, ensure more accountability and transparency, in 2013, the Government of India(Ministry of Corporate Affairs) had notified the Section 135 of the Companies Act, 2013 whichmakes CSR mandatory. With the new Companies Act, India became the leading country to makecompanies invest a part of their profits for communities as compliance. As per the said section, thecompanies having Net worth of INR 500 crore or more; or Turnover of INR 1000 crore or more; orNet Profit of INR 5 crore or more during any financial year shall be required to spend at least 2percent of their average profit in the last three years for CSR activities with effect from 1st April,2014. The companies can carry out these activities by collaborating either with an NGO or throughtheir own trusts and foundations or by pooling their resources with another company. The law alsoentails setting up a CSR committee which shall be responsible for decisions on CSR expenditureand type of activities to be undertaken. This committee shall consist of three or more directors,with at least one independent director whose presence will ensure a certain amount of democracyand diversity in the decision making the process. India is a developing nation and a rapidly growingeconomy, so the number of companies, both Indian and foreign, satisfying the above clause are largein number as a result of which total amount to be spent as part of CSR in a year is colossal. Dueto the large amount involved in CSR activities and various sector under which the CSR moneycan be spent it becomes important to study and analyse the expenditure pattern of CSR activities.As it has been established in the past that Interlock between various government (bureaucrats andpoliticians) and business houses are prevalent in India, therefore, with CSR being made mandatoryit would be interesting to notice and high light such interlocks if existing. Such interlock usuallyresults in a transaction of favours between people in power (bureaucrats, politicians, and parties)and corporate entities (companies, top officers of companies, people related to the top officers, etc.)resulting in personal benefits to both sides.

It is the company’s prerogative to choose from 14 CSR sectors and around 700 districts of India,for spending its CSR amount. Likely reasons for choosing location could be, in the vicinity of theirfactories or offices for brand-building and ‘giving back’ to the community they may have takensomething from, or where the company sees a potential market. Also, companies are more likely tochoose a development sector which is related to their field of work, for example, a pharmaceuticalcompany is more likely to spend CSR money in the health care sector. However, in our initial studyof CSR expenditure, few cases have been observed in which a corporate house belonging to the sectorgoverned by minister spent its CSR fund in the constituency/ district related to the minister thesecases are enumerated below:-

• During the tenure of Mr Ashok Gajapathi Raju Pusapati(Telugu Desam Party,) as Minister ofCivil Aviation, Rs.62,00,00/- and Rs.25,00,00/- were spent by Delhi Duty-Free Service PrivateLimited and Tim Delhi Airport Advertising Private Limited in Srikakulam and Vizianagaramdistricts respectively. Mr Ashok Gajapathi Raju is the Lok Sabha MP from Vizianagaram

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constituency and also a scion of Royal family of Vizianagaram. Srikakulam is one of theneighbouring districts of Vizianagaram which also has a Lok Sabha MP from the TeluguDesam Party, like Vizianagaram.

• Rs.5000000/- was spent by RITES Limited as part of CSR in Nowgong, the constituency ofMr. Rajen Gohain when he was the Minister of State in the Ministry of Railways.

• CSR money through companies like Shanthi Gears and Epic Alloy Steel Pvt Ltd was spentfor Raigarh, the constituency of Minister of State for Steel in Union Government, Mr. VishnuDeo Sai( Bhartiya Janta Party).

• Siro Clinpharm Pvt Ltd and Tulip Diagnostics Pvt Ltd. invested for CSR projects in NorthGoa, the Lok Sabha constituency Mr. Shripad Naik Union Minister of State (IndependentCharge) in the Ministry of AYUSH.

There could be a possibility of corporate government interlock in aforesaid examples. Quite often,these interlocks indicate economic and political malpractices, which eventually lead to misuse ofpolitical power, and hence corruption. The big business houses directly or indirectly manipulate de-cision making for the state. Therefore, the aim of this report is to study and analyse the expenditurepattern of CSR fund by various companies and report the expenditure practices.

Related Work

The Analysis shown by KPMG India’s CSR reporting survey 2017[2],is similar to the analysis in thisreport with subtle differences.The KPMG’s report is based on the data set having CSR policy ofcompanies, Annual reports and CSR disclosure as the ingredients. Firstly,the KPMG’s survey analy-ses CSR performance of top 100 listed companies. Secondly it analysed Compliance/Non complianceof principle areas by companies. Thirdly, KPMG’s report also discussed the mode of implementationi.e implementing agency or own foundation. Fourthly, KPMG’s report also mentioned the structureand work of CSR committee in the companies. Whereas, in this report we took the data set from theMCA owned offical CSR website[4] only. The analysis carried out on this data shows the expenditurepattern. This report also tries to establish relationship between the CSR amount spent in all theconstituencies of the country and various other variables like type of constituency, vote margin, MPalignment, company sector and ministry overlap etc by doing Regression Analysis.

Data Set

Analysis works are data-driven and choice of correct data set yields near accurate results and pre-dictions. In our work, the data set used for analysis is solely based on the information available overthe internet.

• CSR data of the companies for the FY 2014-15, 2015-16 and 2016-17 has been crawled fromwww.csr.gov.in. It includes data like expenditure by a company for CSR projects sector wiseand district wise.

• Data pertaining to 2014 Lok Sabha Election result was crawled from www.indiavotes.com.

• Data pertaining to district, constituency, union ministers and their portfolios was crawled fromwww.wikipedia.org.

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CSR Expenditure Pattern

• We have compared the expenditure incurred by the companies in the first three years afterthe implementation of Section 135, which made the CSR mandatory for all the companies. Asurge can be seen in the expenditure by the companies for the FY 2015-16 as compared to FY2014-15, however, it went down a little in FY 2016-17 (Figure 1). The likely reason for thesame could be the demonetisation drive in the country, due to which all the businesses sufferedin the last quarter.

Figure 1: CSR Expenditure:Yearwise

• In 2014-15, Maharashtra was the most preferred state where expenditure is almost 2.7 times theexpenditure in Tamilnadu, the second most preferred state (Figure 2). Lakshdweep, Andamanand Nicobar, Mizoram, Nagaland, and Tripura are the states where companies were leastinterested to spend their CSR fund in. Also, Approx 5 percent of the total was spent in 4 mostbackward states of India ( Jharkhand, Odisha, Bihar and Uttar Pradesh)(Figure 3).

Figure 2: CSR Expenditure:State wise

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Figure 3: CSR Expenditure

• Almost 31% amount was spent for the top 5 states as part of CSR projects, whereas only0.035% amount was expended for the last 5 states(Figure 4).

Figure 4: CSR Expenditure:Top and Last Five

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• On Comparing the per capita CSR expenditure for the states it was found that Goa was theleading state followed by Maharashtra, Andhra Pradesh, Arunachal Pradesh and Tamilnadu(Figure 5). In 10 states out of 29 the per capita CSR expenditure was below Rs 20, havingBihar and Tripura at the bottom with approx Rs 3.5 & Rs 3.6 respectively (Figure 6).

Figure 5: Per Capita Expenditure

Figure 6: Per Capita Expenditure :States

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• In 2014-15 per capita CSR expenditure in UTs was higher than in States. Daman & Diu hadapprox Rs 824 per capita expenditure, which was the highest and Delhi (Rs 141) and Dadar& Nagar Haveli(Rs 128) were the followers (Figure 7).

Figure 7: Per Capita Expenditure :UTs

• During 2014-15, the first financial year, when CSR was made mandatory,sector covering Ed-ucation, Differently Abled and Livelihood had been the most preferable sector (Rs 3188.09Cr i.e approx 32%) followed by Health, Eradicating Hunger, Poverty And Malnutrition, SafeDrinking Water, Sanitation sector (Rs 2525.92 Cr ie 25%)(Figure 8). On the other hand, Rs5.47 Cr was spent for Clean Ganga sector which was the least preferred sector. Similar trendswere seen in the Fy 2015-16 & 2016-17 as well. It was observed that CSR contribution towardsPM National Relief Fund decreased continuously for these three years.

Figure 8: CSR Expenditure:Sector wise

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• CSR expenditure in every state for every sector and vice verse was analysed and observationsare as follows:-

– For Funds like Clean Ganga, Swachh Bharat and PM National Relief Fund companieshad mostly contributed under PAN India head the only Exception is PM relief fund forwhich companies had specifically paid for Jammu and Kashmir, it could be because thestate had experienced torrential rains, floods and landslides in the year 2014.

– No money was spent in 22 states under the sector named Other Sectors (Tech Incubatorand Benefits to Armed forces and Admin overheads).

– For Arunachal Pradesh Rs 709 lakhs (approx 64% CSR fund) was spent for EncouragingSports sector. Also, it second to only Odisha, Rs 911 Lakhs.

– It was observed that for 2014-15 Health, Eradicating Hunger, Poverty And Malnutrition,Safe Drinking Water, Sanitation was the only sector under which money has been spentfor all the states/UTs except Lakshdweep.

– For Education, Differently Abled, Livelihood sector CSR expenditure was incurred in allthe states/ UTs ecept Andaman & Nicobar and Lakshdweep.

• Distribution of amount invested per district shows that, no amount was spent in 48% (344)of the total districts in India(718), in the year 2014-15 (Figure 9). Also, Barddhaman districtin West Bengal is the 8th most populated district in India yet the CSR expenditure during2014-15 was Rs 0.

Figure 9: Distribution of amount per district

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• On analysing the distribution of amounts per company for 2014-15 it was found out that 130companies did not spend anything under CSR(Figure 10).

Figure 10: Distribution of amount per company

• Aspirational districts are the most underdeveloped districts of India . Niti Aayog has issueda list of aspirational districts which includes 115 districts across all the states of the country.When we see the distribution of the amount spent in these districts under CSR, it was observedthat for 64 aspirational districts no money was spent (Figure 11).

Figure 11: Distribution of amount per aspirational district

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• Analysis of expenditure by Top 10 companies shows that none of these companies contributedtowards Clean Ganga Fund and Swachh Bharat Kosh (Figure 12). Sectors like Education,Differently Abled, Livelihood and Health, Eradicating Hunger, Poverty and Malnutrition, SafeDrinking Water, Sanitation had been subscribed by the majority of these top 10 companies.Relaince Industries Ltd followed by ONGC have been the front runners in expending money forthe CSR. Reliance spent major chunk of its CSR fund for the sector covering Health whereasONGC majorly covered sector related to environment for its expenditure.

Figure 12: Expenditure Pattern by Top 10 Companies

Regression Analysis

In addition to study the CSR expenditure pattern, this work was also aimed to find out whether theCSR expenditure incurred by a company and location of expenditure is influenced by the governmentand other related factors. In order to study the dependency of various aspects Linear and LogisticRegression were carried out.

An Industry-Ministry matrix [A] was constructed to observe the extent of overlap between the MPsministry and the company’s sector. This matrix is based on, The Government of India (Allocation ofBusiness) Rules-1961 and National Industrial Classification (All Economic Activities)- 2008. Whilethe Allocation of Business Rules provides the insight of charter of duties of various ministries, theNational Industrial Classification gives a view of the kind of work is undertaken in the industrialsector of a company. The aforementioned overlap was used in Linear and Logistic regression and itsresult along with the analysis has been mentioned in the respective sections.

Linear Regression

With an aim to establish a relationship between the CSR amount spent in all the Lok Sabhaconstituencies of the country in Fy 2014-15 (dependent variable) and various independent variableslike Type of constituency, vote margin, MP alignment, company sector and ministry overlap etc,Linear Regression was carried out based upon six models. The expenditure details available onthe official CSR website is district wise, whereas for analysis data is required constituency wise.Therefore, for the ease of carrying out the analysis and better assimilation, all the districts weremapped to the constituencies. As some of the districts are part of more than one constituency inwhich case the amount spent in the district has been reflected towards all the constituencies.

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Independent Variable (1) (2) (3) (4) (5) (6)

(type of constituency isGEN) x (not backward)

4.26(0.000***)

3.93(0.000***)

(type of constituency isSC) x (not backward)

3.60(0.000***)

3.31(0.000***)

(type of constituency isST) x (not backward)

1.84(0.204)

1.77(0.217)

(type of constituency isGEN) x (backward)

1.61(0.055)

1.51(0.069)

(type of constituency isSC) x (backward)

-0.42(0.804)

-0.82(0.630)

(type of constituency isST) x (backward)

3.86(0.007**)

3.80(0.007**)

Vote margin (%) b/wruling MP & runner up

0.10(0.002**)

0.096(0.004**)

if there is state alignment(alignment between MPsparty and party in powerin state)

2.35(0.001**)

2.34(0.001**)

2.01(0.003**)

2.16(0.001**)

if there is center alignment(alignment between MPsparty and party in powerin center)

0.415(0.55)

0.45(0.52)

-0.034(0.96)

0.38(0.59)

if MP is a minister-1.76(0.14)

-1.89(0.11)

-5.27(0.000***)

if a district in constituencyis selected by Rajya SabhaMP who is minister asMPLAD District

4.67(0.005**)

4.75(0.004**)

1.07(0.57)

is there any overlapbetween MPs Ministry andcompany’s sector

7.20(0.000***)

intercept 14.75 13.51 16.4 16.45 15.55 16.64R2 0.025 0.042 0.02 0.04 0.06 0.07

Table 1: Linear Regression Analysis

• In the first regression model, it was observed that if the constituency is GEN or SC andconstituency is not backward are the most significant variables with p-value less than 0.001and positive relationship with the dependent variable.

• In the second model, Vote Margin percentage between current MP and the runners up in 2014Lok Sabha elections was added as an independent variable, this variable is also found to besignificant with the positive and small coefficient. It shows if the vote difference percentageis more, the amount spent in constituency is little more than the amount spent in otherconstituencies.

• In the third model, the aim was to find out if the alignment of MP with the union or stategovernment has any significance in the CSR amount spent in his/her constituency. Result of

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the analysis shows that the state alignment is significant with a positive relationship with thedependent variable. CSR amount spent in the constituency of the MP belonging to the partyin power in the state is more preferred over other constituencies.

• Ministers in the Union Government may influence the CSR expenditure. Therefore, an inde-pendent variable, if MP is a minister was added in the fourth model. Also, it was observedthat a number of Ministers in the union are from Rajya Sabha, In order to verify, if the CSRamount spent in a district has any relation with the district selected by Rajya Sabha MP(also a union minister for) spending his/her MPLAD fund. Results shows that, it has a strongpositive relation with p-value 0.005 which means that the more amount is spent in the con-stituency, if any district in constituency is selected by Rajya Sabha MP, who is also a Ministerin the Union Government, for spending his MPLAD fund.

• In the fifth model, the vote margin percentage was added to the 4 independent variables usedin the fourth model. It was found that vote margin is a significant feature and there is a slightincrease in R squared value of the model.

• In the sixth model, the effect of CSR expenditure in a constituency was analysed for a condition,if there is any overlap between the sector of the company and the areas of influence of MPsministry(if MP is a Minister). This relationship was found to extremely significant with a highpositive coefficient which implies that if MP is a Minister and policies framed by his ministrymay influence the working of a company then the CSR amount spent in a constituency is more.

Logistic Regression

Logistic regression analysis was performed in order to find out the factors that makes a companyexpend it’s CSR fund in any district. The dependent variable is 1 if the company has spent amountin the district, 0 otherwise.The data set contained 25,85,296 data points out of which only 8165belonged to the positive class, so the majority class data was randomly under sampled to create abalanced data set. We have 18,165 data points were available in the models fit. The independentfeatures used were akin to the features used in linear regression analysis.

Independent Variable (1) (2) (3) (4)

Vote margin (%) b/w ruling MP& runner up

0.018(0.000***)

if there is state alignment(alignment between MPs partyand party in power in state)

0.51(0.000***)

0.52(0.000***)

0.44(0.000***)

0.52(0.000***)

if there is center alignment(alignment between MPs partyand party in power in center)

-0.006(0.85)

-0.05(0.12)

-0.18(0.000***)

-0.05(0.11)

if MP is a minister-0.02(0.58)

-0.03(0.56)

0.09(0.11)

if a district in constituency isselected by Rajya Sabha MP whois minister as MPLAD District

1.06(0.000***)

1.10(0.000***)

1.15(0.000***)

is there any overlap between MPsMinistry and company’s sector

-0.46(0.000***)

intercept -0.55 -0.56 -0.71 -0.56Pseudo R-square 0.010 0.017 0.02 0.018

Table 2: Logistic Regression Analysis

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• The first two models analysed in linear regression were failed to converge in this case.

• In the first model, it was found that the independent variable if the MP is aligned withstate government found to be the significant feature having the positive relationship withthe dependent variable. Therefore, likelihood of a company spending CSR fund in a districtincreases, if MP is aligned to the state government.

• In the second model, two independent features namely if MP is a minister and if the districtis selected by Rajya Sabha MP who is a minister as MPLAD district were added. It wasfound that the latter feature is very significant with a p-value less than 0.001 and high positiverelationship with the dependent variable.

• In the third model, the vote margin percentage was a very significant feature and it has a smallpositive relationship with the dependent variable.

• In the last model, another independent feature was added to the features used in fourth modelto find if the decision of companies to spend CSR amount in a district is influenced by thefact that the MP of the constituency of the district is minister and the area of influence ofministry and sector of the company overlaps, the analysis shows that this feature is significantwith negative relationship with the dependent variable.

Conclusion

CSR has immense potential to bring a revolution in the development of the society provided the fundis spent in various sectors and for various locations without any bias and with transparency. In orderto ensure the success of the CSR, it is imperative to enforce the CSR laws with a true letter in spirit.Majority of the companies spend their CSR funds for a few selected states and in selected sectorswhich defeats the purpose of overall development of the country. It has been observed that ministerstend to influence the CSR expenditure thereby giving space for a new vertical in government -corporate interlock network. It was found that 244 companies have spent their CSR fund in theconstituencies of the ministers influencing their business sector. While the predictive power of themodels is low, many of the factors have a statistically significant relationship with determining CSRfunding.

References

[1] Guidelines on Member of Parliament Local Area Development Scheme(MPLADS). Ministry ofStatistics and Programme Implementation, New Delhi, 2016.

[2] Santhosh Jayaram, Jignesh Thakkar. KPMG India’s CSR reporting survey 2017. KPMG Inter-national,2018

[3] CSR Data fromhttps://www.csr.gov.in

[4] Lok Sabha Election:2014,http://www.indiavotes.com/pc/info?eid=16&state=0

[5] CSR spends: What the data tells ushttps://idronline.org/csr-spends-what-the-data-tells-us

[6] Data on Union Ministers, constituencies and Districtshttps://www.wikipedia.org/

[7] The Government of India (Allocation of Business) Rules-1961(Amended). Cabinet Secretariat.

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[8] National Industrial Classification (All Economic Activities)- 2008. Central Statistical Organisa-tion, Ministry of Statistics and Programme Implementation. Government of India

[9] List of Aspirational Districts by NITI Aayoghttps://pmawards.gov.in/public/List-of-Aspirational-Districts.pdf

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A Industry Sector - Ministry Matrix

SECTORS A B C D E F G H I J K L M N O P Q R S

Business Services 0 0 0 0 0 0 0 1 1 0 1 0 1 1 0 1 0 0 1OTHERS 1 1 0 0 0 1 0 1 1 0 1 0 0 0 0 1 0 0 1Agriculture and Allied Activities 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0Mining & Quarrying 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0Manufacturing (Food stuffs) 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0Manufacturing (Textiles) 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0Manufacturing (Leather & products thereof) 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0Manufacturing (wood products) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0Manufacturing (Paper & Paper products,Publishing, printing andreproduction of recorded media) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1Manufacturing (Metals & Chemicals, and products thereof) 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0Manufacturing (Machinery & Equipments) 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0Manufacturing (Others) 0 0 0 1 0 0 0 0 1 0 1 0 1 0 0 1 0 0 0Electricity, Gas & Water companies 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0Construction 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0Trading 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 1 0 0 0Transport, storage and Communications 0 0 0 0 0 0 0 0 0 0 0 0 ‘1 0 1 1 0 0 0Finance 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0Insurance 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0Real Estate and Renting 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0Community, personal & Social Services 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0

SECTORS T U V W X Y Z AA AB AC AD AE AF AG AH AI

Business Services 1 1 0 0 1 0 1 0 0 0 1 1 1 0 1 0OTHERS 1 1 0 1 1 0 1 1 0 0 0 1 1 0 0 0Agriculture and Allied Activities 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0Mining & Quarrying 1 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0Manufacturing (Food stuffs) 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0Manufacturing (Textiles) 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0Manufacturing (Leather & products thereof) 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0Manufacturing (wood products) 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0Manufacturing (Paper & Paper products,Publishing, printing andreproduction of recorded media) 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0Manufacturing (Metals & Chemicals, and products thereof) 1 1 0 0 1 0 0 0 0 0 0 0 1 1 0 0Manufacturing (Machinery & Equipments) 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0Manufacturing (Others) 1 1 0 0 1 0 1 0 0 0 1 1 1 0 0 1Electricity, Gas & Water companies 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0Construction 1 1 0 0 1 0 0 0 0 0 1 0 0 0 1 0Trading 1 1 0 0 1 1 1 1 0 1 1 1 0 1 0 0Transport, storage and Communications 1 1 0 0 1 0 0 0 0 0 0 1 1 0 1 1Finance 1 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0Insurance 1 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0Real Estate and Renting 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0Community, personal & Social Services 1 1 0 0 1 0 0 1 0 0 0 0 1 0 0 0

SECTORS AJ AK AL AM AN AO AP AQ AR AS AT AU AV AW AX AY

Business Services 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0OTHERS 1 0 0 1 0 0 1 0 0 1 0 0 0 0 0 0Agriculture and Allied Activities 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0Mining & Quarrying 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0Manufacturing (Food stuffs) 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0Manufacturing (Textiles) 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0Manufacturing (Leather & products thereof) 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0Manufacturing (wood products) 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0Manufacturing (Paper & Paper products,Publishing, printing andreproduction of recorded media) 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0Manufacturing (Metals & Chemicals, and products thereof) 1 0 0 0 1 1 1 0 0 1 0 0 0 0 0 0Manufacturing (Machinery & Equipments) 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0Manufacturing (Others) 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0Electricity, Gas & Water companies 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0Construction 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0Trading 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0Transport, storage and Communications 1 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0Finance 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0Insurance 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0Real Estate and Renting 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0Community, personal & Social Services 0 0 1 0 0 1 1 0 0 1 0 1 1 0 0 0

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Legend

A Ministry of Social Justice and EmpowermentB Ministry of CultureC Ministry of Rural DevelopmentD Ministry of Heavy Industries and Public EnterprisesE Ministry of Skill Development and EntrepreneurshipF Ministry of Science and TechnologyG Ministry of Human Resource DevelopmentH Ministry of Personnel, Public Grievances and PensionsI Ministry of DefenceJ Ministry of New and Renewable EnergyK Ministry of Consumer Affairs, Food and Public DistributionL Ministry of TextilesM Ministry of ShippingN Ministry of TourismO Ministry of Water Resources, River Development and Ganga RejuvenationP Ministry of Corporate AffairsQ Ministry of MinesR Ministry of PowerS Ministry of Information and BroadcastingT Ministry of Development of North Eastern RegionU Ministry of FinanceV Ministry of Tribal AffairsW Ministry of Earth SciencesX Ministry of Micro, Small and Medium EnterprisesY Ministry of Food Processing IndustriesZ Ministry of Electronics and Information TechnologyAA Ministry of External AffairsAB Ministry of Women and Child DevelopmentAC Ministry of Petroleum and Natural GasAD Ministry of Road Transport and HighwaysAE Ministry of CommunicationsAF Ministry of Home AffairsAG Ministry of Chemicals and FertilizersAH Ministry of Housing and Urban AffairsAI Ministry of Civil AviationAJ Ministry of Agriculture and Farmers WelfareAK Ministry of CoalAL Ministry of Youth Affairs and SportsAM Ministry of Law and JusticeAN Ministry of SteelAO Ministry of AYUSHAP Ministry of Commerce and IndustryAQ Ministry of Statistics and Programme ImplementationAR Ministry of Parliamentary AffairsAS Ministry of Health and Family WelfareAT Ministry of Minority AffairsAU Ministry of Environment, Forest and Climate ChangeAV Ministry of Labour and EmploymentAW Ministry of RailwaysAX Ministry of Drinking Water and SanitationAY Ministry of Panchayati Raj

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