Table of content
Sr No
Topics
1
Introduction to CSR
2
Need and importance of CSR
3
Benefits of CSR
4
Legal Aspects of CSR
5
Introduction of ACC
6
Vision and mission of ACC
7
CSR Activities of ACC
8
Conclusion
Page no
INTRODUCTION TO CSR Definition of CSR The broadest definition of corporate social responsibility is concerned with what is – is – or or should be – be – the the relationship between global corporations, governments of countries and individual citizens. More locally the definition is concerned with the relationship between a corporation and the local society in which it resides or operates. Another definition is concerned with the relationship between a corporation and its stakeholders. For us all of these definitions are pertinent pe rtinent and each represents a dimension of the issue. A parallel debate is taking place in the arena of ethics – ethics – should should corporations be controlled through increased regulation or has the ethical base of citizenship been lost and needs replacing before socially responsible resp onsible behaviour will ensue? However this debate is represented it seems se ems that it is concerned with some sort of social contract between corporations and society. This social contract implies some form of altruistic behaviour – the the converse of selfishness – selfishness – whereas whereas self-interest connotes selfishness. s elfishness. Self-interest is central to the Utilitarian perspective championed by such people as Bentham, Locke and J. S. Mill. The latter, for example, is generally considered to have advocated as morally right the pursuit of the greatest happiness for the greatest number – although the Utilitarian philosophy is actually much more based on selfishness than this – this – something something to which we will return later. Similarly Adam Smith’s free market economics, is predicated on competing self-interest. These influential ideas put interest of the individual above interest of the collective. The central tenet of social responsibility however is the social contract between all the stakeholders to society, which is an essential requirement of civil society. This is alternatively described as citizenship but for either term it is important to remember that the social responsibility needs to extend beyond present members of society. Social responsibility also requires a responsibility towards the future and towards future members of society. Subsumed within this is of course a responsibility towards the environment – environment – which which we will also return to later – later – because because of implications for other members of society both now and in the future.
There is however no agreed definition of CSR so this raises the question as to what exactly can be considered to be corporate social responsibility. Consumer perspective
Most consumers agree that while achieving business targets, companies should do CSR at the same time. Most consumers believe companies doing charity work will receive a positive response. Omerville also found that consumers are loyal and willing to spend more on retailers that support charity. Consumers also believe that retailers selling local products will gain loyalty. Smith (2013) shares the belief that marketing local products will gain consumer trust. However, environmental efforts are receiving negative views given the belief that this would affect customer service. Oppewal et al. (2006) found that not all CSR activities are attractive to consumers. They recommended that retailers focus on one activity Becker-Olsen (2006) found that if the social initiative done by the company is not aligned with other company goals it will have a negative impact. Mohr et al. (2001) and Groza et al. (2011) also emphasise the importance of reaching the consumer.
The effect of organisational activity It is apparent of course that any actions which an organisation undertakes will have an effect not just upon itself but also upon the external environment within which that organisation resides. In considering the effect of the organisation upon its external environment it must be recognised that this environment includes both the business environment in which the firm is operating, the local societal environment in which the organisation is located and the wider global environment. This effect of the organisation can take many forms, such as:
The utilisation of natural resources as a part of its production processes The effects of competition between itself and other organisations in the same market The enrichment of a local community through the creation of employment opportunities
Transformation of the landscape due to raw material extraction or waste product storage The distribution of wealth created within the firm to the owners of that firm (via dividends) and the workers of that firm (through wages) and the effect of this upon the welfare of individuals And more recently the greatest concern has been with climate change and the way in which the emission of greenhouse gases are exacerbating this.
It can be seen therefore from these examples that an organisation can have a very significant effect upon its external environment and can actually change that environment through its activities. It can also be seen that these different effects can in some circumstances be viewed as beneficial and in other circumstances be viewed as detrimental to the environment. Indeed the same actions ca n be viewed as beneficial by some people and detrimental by others. The principles of CSR Because of the uncertainty surrounding the nature of CSR activity it is difficult to define CSR and to be certain about any such activity. It is therefore imperative to be able to identify such activity and we take the view that there are three basic principles which together comprise all CSR activity. These are:
Sustainability
Accountability
Transparency
Sustainability This is concerned with the effect which action taken in the present has upon the options available in the future. If resources are utilised in the present then they are no longer available for use in the future, and this is of particular concern if the resources are finite in quantity Thus raw materials of an extractive nature, such as coal, iron or oil, are finite in quantity and once used are not available for future use. At some point in the future therefore alternatives will be needed to fulfil the functions currently provided by these resources. This may be at some point in the relatively distant future but of more immediate concern is the fact that as resources become depleted then the cost of acquiring the remaining resources tends to increase, and hence the operational costs of organisations tend to increase Sustainability therefore implies that society must use no more of a resource than can be regenerated. This can be defined in terms of the carrying capacity of the ecosystem (Hawken 1993) and described with input – output models of resource consumption. Thus the paper industry for example has a policy of replanting trees to replace those harvested and this has the effect of retaining costs in the present rather than temporally externalising them.
Viewing an organisation as part of a wider social and economic system implies that these effects must be taken into account, not just for the measurement of costs and value created in the present but also for the future of the business itself. Measures of sustainability would consider the rate at which resources are consumed by the organisation in relation to the rate at which resources can be regenerated. Unsustainable operations can be accommodated for either by developing sustainable operations or by planning for a future lacking in resources currently required. In practice organisations mostly tend to aim towards less unsustainability by increasing efficiency in the way in which resources are utilised. An example would be an energy efficiency programme. Accountability
This is concerned with an organisation recognising that its actions affect the external environment, and therefore assuming responsibility for the effects of its actions. This concept therefore implies a quantification of the effects of actions taken, both internal to the organisation and externally. More specifically the concept implies a reporting of those quantifications to all parties affected by those actions. This implies a reporting to external stakeholders of the effects of actions taken by the organisation and how they are affecting those stakeholders.
This concept therefore implies a recognition that the organisation is part of a wider societal network and has responsibilities to all of that network rather than just to the owners of the organisation. Alongside this acceptance of responsibility therefore must be a recognition that those external stakeholders have the power to affect the way in which those actions of the organisation are taken and a role in deciding whether or not such actions can be justified, and if so at what cost to the organisation and to other stakeholders. Accountability therefore necessitates the development of appropriate measures of environmental performance and the reporting of the actions of the firm. This necessitates costs on the part of the organisation in developing, recording and reporting such performance and to be of value the benefits must exceed the costs. Benefits must be determined by the usefulness of the measures selected to the decision-making process and by the way in which they facilitate resource allocation, both within the organisation and between it and other stakeholders. Such reporting needs to be based upon the following characteristics:
Understand ability to all parties concerned
Relevance to the users of the information provided
Reliability in terms of accuracy of measurement, representation of impact and freedom from bias Comparability, which implies consistency, both over time and between different organisations.
Inevitably however such reporting will involve qualitative facts and judgements as well as quantifications. This qualitativeness will inhibit comparability over time and will tend to mean that such impacts are assessed differently by different users of the information, reflecting their individual values and priorities. A lack of precise understanding of effects, coupled with the necessarily judgmental nature of relative impacts, means that few standard measures exist. This in itself restricts the inter-organisation comparison of such information. Although this limitation is problematic for the development of environmental accounting it is in fact useful to the managers of organisations as this limitation
of comparability alleviates the need to demonstrate good performance as anything other Transparency Transparency, as a principle, means that the external impact of the actions of the organisation can be ascertained from that organisation’s reporting and pertinent facts are not disguised within that reporting. Thus all the effects of the actions of the organisation, including external impacts, should be apparent to all from us ing the information provided by the organisation’s reporting mechanisms. Transparency is of particular importance to external users of such information as these users lack the background details and knowledge available to internal users of such information. Transparency therefore can be seen to follow from the other two principles and equally can be seen to be a part of the process of recognition of responsibility on the part of the organisation for the external effects of its actions and equally part of the process of transferring power to external stake holders than a semiotic.
Chapter 2: Need and importance of CSR Corporate social responsibility focusses on the idea that a business has social obligation above and beyond making a profit. It requires a management to be accountable to the full range of stakeholders. Corporate social responsibility is the continuing commitment by the business to behave ethically and contribute to the economic development of the country while improving the quality of life of the workforce and their families and local community and society at large. CSR is achieving commercial success in the ways that honour ethical values and respect people, communities and the natural environment. CSR is a combination of policies, education and practices which extent throughout a corporation’s operations and into the communities in which they operate. CSR is the commitment of businesses to behave ethically and to contribute to the sustainable economic development by working with all stakeholders to improve their lives in the ways that are good for business and the society at large. Scope
It is a way of integrating the economic, social and environmental imperatives of business activities. Why There Is A Need For Corporate Social Responsibility?
1. Better Public Image: Each firm must enhance its public image to secure more customers, better employees and higher profit. Acceptance of social responsibility goals lead to improve public image. 2. Conversion of Resistances into Resources: If the innovative ability of business is turned to social problems, many resistances can be transformed into resources and the functional capacity of resources can be increased many times. 3. Long Term Business Interest: A better society would produce a better environment in which the business may gain long term maximization of profit. A firm which is sensitive to community needs would in its own self-interest like to have a better community to conduct its business. To achieve this it would implement social programmes for social welfare.
4. Avoiding Government Intervention: Regulation and control are costly to business both in terms of money and energy and restrict its flexibility of decision making. Failure of businessmen to assume social responsibilities invites government to intervene and regulate or control their activities. The prudent course for business is to understand the limit of its power and how to use that power carefully and responsibly thereby avoiding government intervention.
Importance of Social Corporate Responsibility
· It aims at consumer protection. · It aims at protection of local and global environment. · It ensures respect for human rights. · It results in avoiding bribery and corruption. · It promotes adherence to labour standards by companies and their business partners. Benefits of Corporate Social Responsibility
Productivity and Quality: Improved working conditions, reduced environmental impacts or increased employee involvement in decision making which leads to – increased productivity and defective rate in a company. Improved Financial Performance: Socially responsible business are linked to positive financial performances. Improved financial results are attributed to stable socio political legal environment, enhanced competitive advantage through better corporate reputation and brand image, and improved employee recruitment, retention and motivation and a more secure environment to operate in. Brand Image and Reputation: A company considered socially responsible can benefit both from its enhanced reputation with the public as well as its reputation within the business community, increasing the company’s ability to attract trading partners.
Access to Capital: The growth of socially responsible investing concept means companies with strong CSR performance have increased access to capital that might not otherwise have been available.
Legal Aspects of CSR Mandatory CSR Law Although India has seen a surge in CSR reforms since the year 2013, however the concept of giving is not new to Indian Businesses. Groups like The Tata’s, Birla’s, Goenka’s, Bajaj’s, Dalmia’s and Modi’s had been practicing philanthropy in their business operations since Decades. The country has a strong history of corporate philanthropy and industrial welfare since the 1800’s. Large family based organisations set up businesses with strong community ethos. In recent times also the examples of corporate philanthropy are numerous from disaster relief efforts by all major businesses to scholarships for deserving and needy students and education and health facilities for employees’ f amilies as well as neighbouring communities. India’s
In India since 1956 the corporate activities were governed by the Companies Act of 1956. However year 2013 brought fundamental changes in the way companies were governed the old act was replaced by The Companies Act 2013. The Act introduced section 135 and Schedule VII which makes it the first country in the world to mandate CSR spending along with a framework to identify potential CSR activities. Section 135 of the Companies Act brings in important change in the business and society relationship. The recent revision mandating qualified companies to contribute a minimum of 2% of their net profit towards CSR opens the door to a significant investment in social, environmental and economic development activities across the country. Stipulations of the Companies Act 2013 Eligibility Criteria
The provisions of Section 135 outline a significant step in attempting to change the way business and society engage with each other. The section is applicable to every company which has a net worth of Rs 500 crore or more, or turnover of Rs 1000 crore or more or net profit of Rs 5 crore or more during any financial year. Every such Company to which Section 135 applies shall constitute a Corporate Social Responsibility Committee of the Board. The 2014 rules mandate that the CSR requirements are applicable to every qualifying company including its holding /subsidiary company. More importantly, the final rules expand the coverage of the Act’s CSR requirements to foreign companies with branches or
project offices in India, so that foreign companies with Indian businesses will be subject to the Act’s mandatory CSR provisions. This gives an expansionist scope under the CSR Rules to regulate such companies which prima facie are not included under Section 135. Thus, the CSR Rules which were supposed to be supplementary to the main provision, seem to have overreaching effect well beyond the scope of Section 135 as originally contemplated. Further, it seems to be an overarching provision and applicability of the same may be perceived by the foreign companies as an additional tax, over and above their corporate taxes, for doing business in India. Composition of the committee
The committee would comprise of three or more directors, out of which at least one director shall be an independent director. Upo2n the passage of the Companies Act, there was significant confusion over constitution of the CSR committees for companies which otherwise do not need to appoint independent directors. The CSR Rules have dispensed with the requirement of appointing an independent director on the CSR Committee of the board of an unlisted company or a private company which does not otherwise need to have independent directors on its board. Further, the CSR Rules have relaxed the requirement regarding the presence of three or more directors on the CSR Committee. For a private company with only two directors on the Board, the CSR Committee can be constituted with these two directors. For a foreign company to which the CSR rules apply, the CSR Committee must comprise of at least two persons, with one person a resident of India and the other person nominated by the foreign company. Mandate of the Committee: The mandate of the said CSR committee shall be: - To formulate and recommend to the Board, a Corporate Social Responsibility Policy, which shall indicate the activities to be undertaken by the company as specified in Schedule VII. - To recommend the amount of expenditure to be incurred on the activities referred to above; - To monitor the Corporate Social Responsibility Policy of the company from time to time.
CSR Policy: The CSR Policy of the company shall, inter-alia, include the following, namely (a) a list of CSR projects or programs which a company plans to undertake falling within the purview of the Schedule VII of the Act, specifying modalities of execution of such project or programs and implementation schedules for the same; and (b) Monitoring process of such projects or programs: Provided that the CSR activities does not include the activities undertaken in pursuance of normal cours e of business of a company. Provided further that the Board of Directors shall ensure that activities included by a company in its Corporate Social Responsibility Policy are related to the activities included in Schedule VII of the Act. (2) The CSR Policy of the company shall specify that the surplus arising out of the CSR projects or programs or activities shall not form part of the business profit of a company. Responsibility of the Board
The Board of every company referred to above shall, after taking into account the recommendations made by CSR Committee,: approve the CSR Policy for the company and disclose contents of such Policy in its report and also place it on the company’s website, and - ensure that the activities as are included in CSR Policy of the company are undertaken by the company, and - ensure that the company spends, in every financial year, at least two per cent of the average net profits.16 If the Company fails to spend such amount, the Board shall, in its report, specify the reasons for not spending the amount. “Average net profit” shall be calculated in accordance with the provisions of section 198 of the 2013 Act.18 (vi) Activities which may be introduced by Companies in their CSR policies: In addition to defining CSR, the MCA a dded a new Schedule VII in the Act which expands the scope of CSR activities included in the Companies Act and adds several new activities under the rubric of CSR. Schedule VII (as amended), gives the prescriptive channels for undertaking CSR activities. It includes : a) Eradicating hunger, poverty and malnutrition, promoting preventive care and sanitation and making available safe drinking water; b) Promoting education, including special education and employment enhancing vocation skills especially among children, women, elderly, and the differently abled and livelihood enhancement projects;
c) promoting gender equality, empowering women, setting up homes and hostels for women and orphans; setting up old age homes, day care centres and such other facilities for senior citizens and measures for reducing inequalities faced by socially and economically backward groups; d) ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agro-forestry, conservation of natural resources and maintaining quality of soil, air and water; e) protection of national heritage, art and culture including restoration of buildings and sites of historical importance and works of art; setting up public libraries; promotion and development of traditional arts and handicrafts f) Measures for the benefit of armed forces veterans, war widows and their dependents; g) Training to promote rural sports, nationally recognized sports, Paralympic sports and Olympic sports; h) contribution to the Prime Minister’s National Relief Fund or any other fund set up by the Central Government for socio-economic development and relief and welfare of the Scheduled Castes, the Scheduled Tribes, other backward classes, minorities and women; i) Contributions or funds provided to technology incubators located within academic institutions which are approved by the Central Government; j) rural development projects. The 2013 Act provides that the company shall give preference to the local area and areas around it where it operates Scope & Limitations of CSR activities: The final rules define CSR to mean and include (but not limited to) projects or programs relating to activities specified in the schedule; or projects or programs relating to activities undertaken by the board in pursuance of recommendations of the CSR committee as per the declared CSR policy, subject to the condition that such policy covers subjects enumerated in The final rules provide important limitations regarding what counts as CSR, so that CSR activities and expenditures do not include : - Expenditures incurred in undertaking normal course of business; - CSR activities undertaken outside of India; - Projects, programs, or activities meant exclusively for employees and their families; and
- Direct or indirect contributions to any political party. Companies may build CSR capacities of their own personnel and/or of the implementing agencies though institutions with established track record of at least 3 financial years. However, such expenditure is restricted to not more than 5 per cent of total CSR expenditure of the company in a financial year. The CSR policy of the company must also specify that any surplus arising out of the CSR activities shall not form part of the business profit of the company the schedule. Modalities for undertaking CSR activities The CSR Rules provide several different acceptable methods through which companies can undertake CSR activities: • Conducting CSR through a third party: CSR activities may be undertaken through a registered society or trust or a Section 8 Company (i.e. a non-profit company) under the Companies Act so long as such entities have a track record of three years in undertaking similar projects or programs. Such an entity would have to follow the specifications and modalities regarding utilization of funds, monitoring and reporting requirements as provided by the spending company.22 • Conducting CSR through group entities: Companies may also carry out their CSR activities through their own or holding or subsidiary or associate company’s registered society or trust or Section 8 Company. • Collaborating or pooling resources: Companies may also collaborate with other companies for undertaking CSR projects or programs so long as the collaborating companies are in a position to report separately as per the reporting requirements under the Companies Act.2 Penalties for Non-Compliance As per Section 134(8) of the Act, if a company contravenes the provision, i.e., if the Board of Directors’ ‟report does not include details about the policy developed and implemented by the company on CSR initiatives taken during the year [Section 134(3)(o)], then the company shall be punishable with fine which shall not be less than Rs. 50,000 but which may extend to Rs. 2.5 million.26 Moreover, every officer of the company who is in default shall be punishable with imprisonment for a term which may extend to 3 years or with a fine which shall not be less than Rs. 50,000 but which may extend to Rs. 500,000, or with both. If a company fails to spend the mandatory amount on CSR activities, it has to specify the reasons for not spending the amount, else the company and/or the
officers are punishable. Thus, if a company does not spend the mandatory amount on CSR activities, “not spending”, in itself, is not punishable. “However, Section 450 of the Act invokes some omnibus punishments where no specific penalty or punishments are provided elsewhere for contravening any of the provisions of the Act. As per this section, the company and the officers of the company who are in default are punishable with a fine which may extend to Rs.10,000. If the contravention is a continuing one, a further fine may extend to Rs. 1000 per day after the first during which the contravention continues. In principle, therefore, if a company does not spend on mandatory CSR activities, the company and the officers are punishable. It remains to be seen whether or not the government will invoke this omnibus provision for CSR violations. “The so-called 2% law has brought CSR [corporate social responsibility] from the fringes to the boardroom,” argues Bimal Arora, chair of the Delhi-based Centre for Responsible Business. “Companies now have to think seriously about the resources, timelines and strategies needed to meet their legal obligations. ”While these CSR provisions have many benefits there are some implementation challenges thrown up by them.
Chapter Name : Introduction of ACC ACC Limited is India's foremost manufacturer of cement and ready mixed concrete with 17 modern cement factories, more than 57 ready mixed concrete plants, a vast distribution network of over 10,000 dealers and a countrywide spread of sales offices.
The company has been a trendsetter and noted benchmark in cement and concrete technology since it was established in 1936. ACC has a unique track record of innovative research, product development and specialized consultancy services. The name ACC is synonymous with cement and enjoys a high level of equity in the Indian market. The company continuously explores ways to make its business more planetfriendly and this concern is integrated into all activities of the value chain from mining to sales. It has among the lowest carbon footprints in its class. ACC had installed sophisticated pollution control equipment as far back as 1966, long before pollution control laws came into existence. It was among the first Indian companies to include commitment to environmental protection as one of its corporate objectives. Today each cement plant has state-of-the art pollution control equipment. ACC plants, mines and townships visibly demonstrate successful endeavours in quarry rehabilitation, water management techniques and ‘greening’ activities. The company actively promotes the use of alternative fuels and resources and offers effective solutions for waste management including testing and co-processing. ACC’s commitment to sustainable development and its on-going efforts in community welfare programmes have won it acclaim as a responsible corporate citizen. Recently the CII-ITC Centre of Excellence in Sustainable Development cited ACC as a role model in conducting business sustainably , felicitating it with India’s most coveted honours in this field: “India’s Most Sustainable 2015” Sustainable Plus Platinum label of CII-ITC CII-ITC Sustainability Award 2013, 2015 and 2016 for 'Outstanding Accomplishment'
With purposeful steps in knowledge building, the company has two institutes that offer technical courses for engineering graduates and diploma holders which are relevant to manufacturing sectors such as cement. The main beneficiaries are youth from backward areas of the country.
In 2005, ACC Limited along with Ambuja Cements Limited became a part of the reputable Holcim group of Switzerland. In 2015 Holcim Limited and Lafarge SA came together in a merger of equals to form LafargeHolcim – the new world leader in the building materials industry.
Chapter Name: CSR Activities by ACC Corporate Social Responsibility by ACC ACC was the very first recipient of India's first ever CSR award instituted by ASSOCHAM in 1976 which was the ASSOCHAM National Award for outstanding performance in promoting rural and agricultural development activities. Today we have one of the country’s leading CSR engagements. ACC’s earliest
initiatives in community development date back to the 1940's – long before the term corporate social responsibility was even coined. In 1952 the company launched its Village Welfare Scheme, as a full-fledged function at the corporate office and all its cement plants with a large team comprising social scientists, teachers, medical personnel, civil engineers and experts in agriculture, sanitation and crafts. In keeping with this tradition, the company has a team of young CSR specialists based at our corporate office and factories who serve the neighbouring community that comprises the weaker sections of rural and tribal India to provide them some access to basic amenities, health, education and livelihoods. The company made profit of 812 cr rupees and in that ACC has spend 21 Cr for CSR activities.
Education ACC has established schools at most of its locations that provide high quality education to children of employees and those from the host communities. In addition, the company also supports schools in the vicinity. Technology aided education initiatives such as Smart Classes and interactive kiosks have been implemented at several ACC locations for enhancing the quality of learning. ACC continues to support Government run ITIs under the Public Private Partnership scheme to upgrade the quality of education which in turn improves the skills and employability of students.
Women’s Empowerment
ACC recognizes Women’s empowerment as a priority. The company
encourages women to form Self Help Groups (SHGs) in the communities around its plant locations. Members of the SHGs are trained in capacitybuilding, various individual crafts, marketing skills, accounts, teamwork and other relevant aspects. ACC AHEAD (Association of Health, Education And Development), a voluntary group constituted of ACC employees’ spouses,
takes active part in this vocational training.
Health and Sanitation ACC organizes health camps and mobile van health services for the community around its plants. ACC hospitals complement the local government’s Primary
Health Care centres and Community Health Care centres. Anganwadi Centres have been set up at most plant locations. In this way, ACC reaches out to mothers and children with immunization, Ante & Post Natal care and growth monitoring programmes. To promote health and dignity among the communities around our plants, community toilets and toilets for individual households were constructed in a participatory manner Livelihoods
ACC promotes skill development among the rural youth. Industry needs skilled persons while a large part of the rural youth is unskilled and unemployed. Our CSR programmes connect the youth to high standard skills training institutions, providing partial financial support, wherever necessary as well as extending help in enrolment and in obtaining placement. Our livelihood and income generation initiatives helped in training and placing youth with various employers. Some of these young men have been provided technical skill training on construction and subsequently placed in suitable jobs.
HIV/AIDS
ACC plays a meaningful role in the nationwide effort to eradicate HIV/AIDS. In close consultation with the Confederation of Indian Industry (CII), the company stepped forward to support the government in battling this important public health issue by adopting a Workplace policy for HIV/AIDS that protects the fundamental human rights of employees who may unfortunately become affected by HIV/AIDS, while also ensuring that these affected persons get proper care and treatment. The company also set up two Anti Retroviral Treatment Centres for HIV/AIDS treatment – one outside ACC’s Wadi plant in Karnataka and the second at Vellore, Tamil Nadu in partnership with the reputed Christian Medical College. Both ART Centres are run as state-of- the-art treatment centres with all the basic physical infrastructure, medical equipment, laboratory facilities and trained medical and support personnel as prescribed by NACO ART guidelines. They include Voluntary Counselling and Testing centres and are sought to be operated world-class facilities.
