1.

Tata Consultancy Services (TCS), ranked among the top 150 firms by turnover on the
BSE/NSE list, is the company I have selected.
The business's website has its Business Responsibility & Sustainability Report (BRSR) for
2022–2023.
Connection to water as a resource:
The main way that TCS uses water is in its operations, which include cleaning and
maintaining its offices, running manufacturing facilities, and cooling data centers. The
business incorporates water into a number of its goods and services, including cloud-based
apps and water management systems.
Risks associated with water:
Physical risks: Droughts and floods are becoming more frequent and severe due to climate
change. In addition to perhaps upsetting TCS's operations and supply chain, this might cause
water shortages in the areas where it works.
Risks associated with regulations: Water consumption and wastewater disposal are subject
to growing international government regulation. This could limit TCS's ability to operate and
raise its expenses.
TCS also perceives other opportunities associated with water, such as:
Creating new goods and services: TCS is creating new goods and services to assist its clients
in better managing their water resources. For instance, the business provides water
management solutions that assist clients in lowering their water usage and enhancing the
quality of their water.
Increasing operational effectiveness: To cut down on its own water usage, TCS is investing in
water-efficient processes and technologies. In many of its offices, for instance, the business
has installed rainwater harvesting systems.
Financial repercussions:
Risks and opportunities associated to water can have a big financial impact. For instance,
TCS can lose millions of dollars in sales if it had to stop operations because of a water
scarcity.
Handling of problems pertaining to water:
TCS uses a thorough water management approach to address its water-related problems.
Cut water use: TCS has made a commitment to cut its water use by 20% by the year 2025.
The organization is accomplishing this by making investments in water-efficient procedures
and technologies and by educating its staff members about the need of water conservation.
Enhance the quality of the water: TCS is dedicated to making its wastewater better before
releasing it into the environment. The business does this by making investments in
wastewater treatment systems and by keeping an eye on the effluent quality that is
discharged.
Numeric data:
TCS's BRSR for 2022–2023 states that the corporation used 15% less water in 2022 than it
did the year before. The construction of rainwater harvesting equipment and the adoption
of water-saving practices in its workplaces were two of the initiatives that helped achieve
this reduction.
In 2022, TCS also made improvements to the wastewater's quality. The wastewater
treatment systems of the corporation eliminated 99 percent of the total suspended solids.

2.
Executive Summary of Code of Conduct and Corporate Policies:
The corporate policies and code of conduct are crucial papers that specify the rules and
expectations that apply to workers in a company. These guidelines guarantee moral
conduct, adherence to legal requirements, and the development of a productive workplace.
The main ideas from the Code of Conduct and one extra policy, as well as their intended
goals, will be discussed in this executive summary. Employees can grasp the organization's
values, guiding principles, and anticipated behaviour by using the Code of Conduct as a
framework. The following important topics are usually covered:
1. Ethical standards: Honesty, integrity, and moral behaviour are crucial in all business
interactions, according to the Code of Conduct. To guarantee that staff members
behave in the organization's and its stakeholders' best interests, it offers guidelines
on conflicts of interest, bribery, and corruption.
2. Compliance with Laws and Regulations: The Code of Conduct emphasizes that
workers must abide by all relevant laws, rules, and association guidelines. In addition
to ensuring that the company stays within the law, it helps to protect its reputation
and any possible legal threats.
3. Data safety and Confidentiality: The Code of Conduct places a strong emphasis on
them. To protect the interests of both the organization and the people it serves, it
offers instructions on how to handle sensitive information, protect privacy, and
adhere to data protection rules.

Additional Policy: Health and Safety Policy

 To guarantee a safe and healthy work environment for employees, another important
regulation of TCS is the Health and Safety regulation. The following important topics are
covered:
1. The policy clarifies the obligations of employees with regard to upholding a safe and
secure workplace. Adherence to safety procedures, the reporting of dangers, and
proactive involvement in safety initiatives are all encouraged.

3.a
The duty of consumers to mitigate pollution:
Indeed, consumers have a morally shared responsibility to reduce pollution. This viewpoint
is supported by several factors:

1. Effect on Public Health: Pollution has a direct impact on people's health, whether it
be in the air, water, or soil. Customers are the final users of a wide range of goods
and services that add to pollution. People have an ethical responsibility to consider
the environmental effects of their consumption habits and make decisions that will
have the least detrimental effects on the environment and public health.
2. Choices & Preferences: Customers have a great deal of influence because of their
decisions. Customers may encourage businesses to embrace cleaner and more
sustainable practices by demanding sustainable practices from them, purchasing
eco-friendly products, and making environmentally responsible actions. This tactic
highlights the moral obligation of customers to take action against pollution.
3. Sustainable Lifestyles: Adopting sustainable lifestyles is a component of ethical
consumer responsibility. This entails cutting back on waste, selecting goods that
have a low effect on the environment, and assisting companies that are dedicated to
environmentally friendly operations. These decisions support the group's efforts to
combat pollution and advance sustainable development.
4. Long-Term Well-Being: Access to clean water and air is a basic human right that
benefits people's and communities' long-term health. In addition to taking into
account one's immediate needs, ethical consumer behavior takes into account the
larger effects of one's purchasing decisions on the environment and future
generations.

3.b.
Companies Facing Ethical Challenges in Reducing Pollution:
1. Balancing Economic Growth and Environmental Impact: Businesses frequently have
to decide how to strike a moral balance between environmental impact and
 economic growth. For example, putting strict pollution control measures in place or
switching to sustainable practices could be very expensive. Determining whether
immediate financial gain should trump long-term environmental sustainability and
public health presents a challenge to ethics.
2. Supply Chain Responsibility: A lot of businesses work in intricate, international
supply chains, which makes it difficult to keep an eye on and regulate each step of
the production process. When a business learns that a supplier is polluting the
environment or using unethical business methods, ethical quandaries occur. The
issue at hand is whether to cooperate with the supplier to persuade them to
embrace more sustainable methods, or cut off relations with the supplier, which
might have an adverse effect on the business's finances.
3. Accountability and Transparency: Businesses encounter moral dilemmas when
disclosing information about their environmental effect. To preserve a favorable
public perception, some people could feel pressured to minimize or hide their
pollution levels. Transparent reporting—even when it highlights drawbacks—and a
dedication to ongoing environmental performance enhancements are hallmarks of
ethical behavior.
4. Voluntary Initiatives vs. Regulatory Compliance: Businesses may have to make the
moral decision between following the law and going above and beyond the basic
requirements for the environment. The question is whether to actively engage in
additional pollution reduction initiatives or to comply with the bare minimum set by
law, taking into account the possible economic implications and drawbacks of doing
so from a competitive standpoint.
Companies must take a deliberate and responsible approach to navigating these moral
conundrums; this includes a dedication to sustainable practices, openness, and an
assessment of the overall social and environmental impact of their commercial activities.