ISSN 1940-204X

Implementing Sustainability at Tata Steel

George Joseph
University of Massachusetts Lowell

INTRODUCTION rich in ore deposits. This led to the unprecedented conflict

in Kalinga Nagar that appeared to seriously compromise
Tata Steel, the largest private steel producer from India, had the reputation of the firm. Additionally, with the Corus
transformed itself over the past decades into a global firm, acquisition, the firm now had to contend with the stringent
with significant presence in over 45 countries. The purchase European regulatory environment for emissions. Thus,
of Corus, the European steel giant, catapulted Tata Steel to even as the firm grew in size and profitability, the demands
the position of fifth largest steel-producing firm globally. The and pressures from multiple stakeholders also appeared to
firm now faced the challenge of managing a diverse culture increase. In this environment, Mr. Muthuraman understood
with varying operational styles, customers, and market the need to engage stakeholders, while ensuring the careful
needs. With a historic legacy of social responsibility and allocation and optimal use of resources to meet strategic and
community development, the firm was known as a pioneer sustainability goals.
in such employee welfare measures as the 8-hour workday,
maternity benefits and leave, and retirement benefits, among MANAGING SUSTAINABILITY IMPLEMENTATION
others. Ratan Tata, the current chairman of Tata Steel, was THROUGH CREATING VALUE
determined to continue this culture of philanthropy and
corporate social responsibility into the new global era, guided The firm’s commitment to social issues was evident in
by the emerging emphasis on sustainability principles. its welfare endeavors in the Jamshedpur Township, the
Assigned the task of developing strategy for the firm, location of Tata’s main manufacturing facilities. Particularly
the managing director, Mr. Muthuraman, sought to retain significant among these were the health-care services
the Tata legacy through a broad sustainability framework provided by Tata Main Hospital and the township services
that he termed a “stakeholder inclusive growth model” for the community. Yet with the changing competitive
(Figure 1). He reflected on the firm’s growth and its environment and the resultant need for greater cost
different approaches to sustainability that integrated effectiveness and self-sufficiency, Mr. Muthuraman declared
the stakeholders’ perspectives. New technologies and that all inefficient units would need to turn around or face
management capability provided opportunities to improve outsourcing. Thus, even those service units involved in
the quality of life of communities, for example, through social services—historically treated as cost centers)—were
improving community health and medical services and now encouraged to become self-sufficient.
town infrastructure through Tata’s own hospital and town The Total Quality Management (TQM) department
division. Despite the many successes, however, the firm was was formed to equip and enable units to implement quality
now increasingly aware of new challenges and conflict of programs and execute strategy to become self-sufficient.
interests between stakeholders. New waves of development The role of the TQM department was to infuse quality
in India since economic liberalization had placed limits on into products and services through developing measures
the availability of land, particularly in areas of the country and targets combined with follow-up actions (or what was

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 Figure 1
Stakeholder Inclusive Growth Model

People World
Providing equal Conducting business ever
opportunities so mindful of accountability;
as to attract the best talent; positively influencing business
empowering individuals through social commitment
and enriching their
quality of life

Investors Inclusive Planet

An EVA+ business continuous Growth Making environment
value creation through Business protection integral to the way
growth in existing and new Sustainability business is conducted
business areas

Partners Nation
Value creating partnership Improving the quality of life of
with customers and supplier the communities that we serve

Source: Tata Steel Publication “Inclusive Growth”

popularly referred to as the Plan-Do-Check-Act cycle). Tata improved operations that earned TMH a reputation for
Main Hospital and the Jamshedpur Utilities and Services excellence. It was not always this way, according to Dr. R.
Company Ltd (JUSCO), key contributors to the well-being Banerjee, general manager of medical services.1 There was
of the employees and community, were among those units a time when increasing litigation and discontent among
that worked closely with the TQM department to improve patients, combined with rising costs, created the pressure
quality and increase customer satisfaction. to outsource or reduce services. As part of overall corporate
initiatives, the TQM approach was adopted by the hospital
TATA MAIN HOSPITAL (TMH): in 1999. To monitor the effectiveness of the changes, the firm
TQM AND DASHBOARDS used the dashboard consisting of a set of key performance
indicators developed with the support of the TQM department
TMH, founded in a cottage in the city of Jamshedpur in 1908 (see Figure 2). Dr. Banerjee appeared satisfied with the
to treat employees, had grown into a modern 900-bed hospital effectiveness of the dashboard:
with trauma and emergency care and continued expansion into
other areas. The modernization drive had expanded access to 1
 ote that most names have been disguised to provide anonymity to
N
healthcare through new technology, medical research, and the individuals.

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Figure 2
TMH Dashboard

Medical Services Management Dashboard IT Dashboard

Key Performance Indicators Key Performance Indicators
Admissions % of Use of HMS by Doctors

Customer
Entitled – Prescription
Non-Entitled – % of Online Test Order
% Entitled – No. of Test Order
Hospital

Discharge Cycle Time Help Desk

Internal Business Processes

Average Length of Stay (ALOS) # of Calls Logged - High/Medium/Low Priority
Death Rates # of Calls Solved - High/Medium/Low Priority
Revenues # of Calls Open - High/Medium/Low Priority
Costs Problem Resolution Time:
Patient Satisfaction High/Medium/Low Severity (% solved in 4 Hours)
Entitled/Non-Entitled/%Entitled System Uptime for Application (%)
# of Patients Per Week Core/Noncore Applications
Cycle Time System Uptime for Infrastructure (%)
Target
OPD

# of Appointments
% Appointments to Visits
Revenue/Budget/Variances
Expense/Budget/Variances
Expense/Revenue Ratio
% HMS Usage for OPD Prescription
IT

% HMS Usage for Lab Tests in OPD

Pathology Dashboard
# of Patients per Week
Key Performance Indicators
Entitled/Non-Entitled/%Entitled
Dispensaries

No. of Needle Stick Injury

Safety

Average Cycle Time–Target

Average Minimum/Maximum Cycle Time Accident/Injury on Duty

Revenue/Budget/Variances Compliance of Handling Potentially Infected Bio Fluid

Expenses/Budget/Variances % Wait Time for Blood Collection

Internal Business Process

Expense/Revenue Ratio Histopathology - Big/Small Tissue (Cycle Time)

Central Stores/Wards/Consumables Inventory No. of Erroneous Reports
Total Number of Tests
Supply

Central Stores/Wards/Consumables Target

Chain

Consumption of Consumables Number of Tests/Patient

Consumption of Consumables Target Staffing/Patient

OPD Blood Test Cycle Time (Collection to Report) Cycle Time

Biochemistry
Pathology-

Indoor Cycle Time–Test Order to Collection Equiptment Downtime - Hours/Volume

Indoor Cycle Time–Test Order to Report Total Staff

People

Target # of Technicians/Physicians/Office Staff

X Ray Cycle Time/Target Absenteeism - Planned and Unplanned

Equipment/Process/Documentation
Reporting

USG Cycle Time/Target – OPD (Hours)

Radiology

Trivial
Error

Number of Patients Patient/Nurse/Physician

Total # of Tests Total Error Reporting

# of Tests per Patient

USG-Ultra Sonography
HMS-Healthcare Management System
Source: Adapted from internal documents made available by Tata Steel

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 The dashboard gives me complete control over what each contact time with doctors, reduction in infections, and hospital
doctor and nursing staff are doing. I depend on it. Sure, there are death rates. The hospital, which once primarily served
institutions that are highly motivated by the calling of the medical employees, was now the hospital of choice for the community
professions, but I realize that in corporate hospitals, we need of Jamshedpur and surrounding areas.
to control the actions of the personnel, and the dashboard is an Although the hospital had increased the capacity to 900
excellent tool. The quality of the hospitals is reflected in the time that beds, occupancy rates continued to increase (see Table 1)
patients are waiting for treatment and the time of the treatment, from increased admissions of non-entitled (or “paying”)
the total cycle time. When this is reduced, the patients are happier, patients, who were members of the local community.
the wait lines are down, and finally, the financials also reflect this Reduced cycle times and discharge times resulted in
through the increased inflow of funds. reduced hospital stays, releasing the expensive patient beds
in a timely manner for new patients. Dr. Banerjee noted
Having identified and set the targets, TMH now
that shorter cycle times and hospital stays were also a sign
increased training and technology to reduce costs and improve
of improved quality, with better diagnosis, more prompt
efficiency. Multi-skill training resulted in reduced idle
treatment, and less risk of contracting other diseases at the
time and more intensive focus on patient care. A network
hospital. There was now a perceptible change in employee
of integrated systems was developed to maintain patient
attitudes, with greater professionalism and goal orientation.
databases for the hospital services in the areas of pathology,
In addition to improved care for employees and better
radiology, medical research, in-patient billing, medical stores,
relations with the community, the revenue from paying
and pharmacy, consolidating all information electronically
customers served to bolster TMH resources, enabling the
from admission to discharge. As a result, patient diagnosis,
hospital to increase the reach of its social activities. Thus,
treatment, and discharges were completed in significantly less
the hospital continued to expand its role in the community,
time. Dr. Banerjee also observed how an incentive system
organizing AIDS-prevention programs and other services
to reduce waste created a culture of innovation and creative
that extended even to remote mining locations of the firm.
responses, such as redesigning products and processes to
increase efficiency and reduce waste. Several qualitative
measures began to improve, including patient waiting time,

Table 1
Hospital Key Performance Measures

Key Performance Indicators 2004 2005 2006 2007 2008

Beds 800 800 850 900 900
Capacity (bed-days) 292,000 292,000 310,250 328,500 328,500
Occupancy (%) 80% 81% 85% 88% 90%
Occupancy (patient-days) 233,600 236,520 263,713 289,080 295,650
Entitled (patient-days) 190,000 200,000 200,000 210,000 210,000
Non-Entitled (patient-days) 43,600 36,520 63,713 79,080 85,650
ALOS (days) 6 6 5.5 5 4
Discharge cycle time (hours) 35 30 25 20 14
Revenue from paying customers* 261,600 219,120 382,275 474,480 513,900
All figures are hypothetical and for illustration purposes only.
Beds-days are equal to total beds available times the number of days per year (assumed to be 365).
“Entitled” indicates employees; “non-entitled” indicates paying customers (non-employees).
ALOS = Average length of stay (in hospital)
Revenue is based on paying customers (non-entitled); average revenue per patient-day is assumed to be INR 6000.
Capacity costs per 50-beds are assumed to be INR 50,000,000.
Flexible (variable) costs per bed-day are assumed to be INR 3000.
* in Indian Rupees (INR) and in ’000s

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JAMSHEDPUR UTILITIES & SERVICES COMPANY LTD welfare in India, but dislocating the population proved to be
(JUSCO): TQM AND MEASUREMENT OF QUALITY a formidable challenge. Tata Steel had purchased the land
through government mediation, but many in the community
JUSCO was another example of the effective application remained hostile. Protracted negotiations and political and
of TQM combined with information technology. After NGO intervention did not appear to yield results. The situation
nine decades of experience in developing and maintaining deteriorated into violent protests that culminated in police
roads and providing water, wastewater, and other sanitation intervention and firing on the protestors. The resultant tragic
services, JUSCO, once the Town Division of Tata Steel, deaths of 12 tribal members of the local population had a
was spun off in 2004 as an independent but wholly-owned profound impact on Tata executives and employees, leading to
subsidiary of Tata Steel. introspection. In hindsight, it appeared hard to miss the warning
TQM had brought transformative change to JUSCO. signs. There was a volatile mix of politicians and NGOs who
Critical to this change was the consolidation of stakeholder had their own perspectives on business and society (captured
feedback. Previously, the firm had 15 different complaint in the CorpWatch cartoon in Figure 4) championing, and
telephone numbers to different units that were responsible often manipulating, the hopes and anxieties of tribal and small
for services provided, resulting in dissatisfaction from varying landowners.
response times and lack of control over quality. To redress Although three years had now passed, the events of Kalinga
this situation, JUSCO Assistance (a single-window complaint- Nagar still influenced thinking at Tata Steel. Mr. Dasgupta,
logging and follow-up system) was set up. Call centers were the vice president of corporate services, reflected on how the
now available 24/7, resulting in a centralized database with firm had learned many lessons over the years, one of which was
data about service levels, so that service deficiencies could to develop deeper relationships with the community. While
be identified and service quality continuously monitored and the firm had previously focused on a single aspect of social
improved. The unit used different measures for responses to service, such as education or health care, to avail of economies
customers (Table 2), which were monitored regularly (Table of scale, the emphasis now shifted to a holistic approach based
3) with the goal of reducing the actual turnaround time. on “listening and learning” from the stakeholder. The firm took
As a result, repeat complaints continued to decline, while up blocks of villages to integrate health care, education, and
compliance with stipulated service-level guarantees began to empowerment, not only to increase social welfare, but also to
increase (Figure 3). sustain better quality of life through employment and higher
Thus, JUSCO effectively redefined itself into India’s only income levels.
private company providing comprehensive urban infrastructure Mr. Muthuraman felt that the time had come to enter
services, ranging from water and wastewater services to power Kalinga Nagar again and to close that chapter in the life of
services and infrastructure planning. Quality initiative and Tata Steel. The holistic approach was visible in the efforts
stakeholder engagement lay at the core of the JUSCO strategy to “regain the peoples’ confidence” in Kalinga Nagar and
and success. In addition to improving the quality of life for the integrate them into the Tata Steel parivar (family). The
Jamshedpur community, JUSCO had begun to win contracts in displaced families were now resettled with care, ensuring
different parts of the country, increasing its self-sufficiency and a better quality of life and with hope for a better tomorrow.
enhancing its reputation across the country. By working with individual families, the firm addressed
issues specific to each family, providing suitable alternative
OPPORTUNITIES AND RISKS housing, new business start-ups (e.g., poultry farms), and
training for children to join the Tata Steel workforce.
Mr. Muthuraman was also determined to meet the goals of Independent social audits were used to ensure that the
investors through growth and increased profitability (Figure 1). voice of the community was clearly heard. The outcomes
There was, however, the need for new sites with access to raw of the efforts, quantifying the asset and income values after
materials to expand production. The Kalinga Nagar site, in the resettlement, were evident in the changes in the lives of
state of Orissa, appeared ideal for a greenfield venture, with an several families (see Figure 5). The significant benefits to
abundance of raw materials and water supply. It was also the the residents were an effective argument for the continuation
home of tribal groups, however—historically disadvantaged of the project. The lesson that Tata Steel learned from the
and poorly educated sections of society. Acquiring property incident was well summed up by the managing director, Mr.
for mining also required displacing local populations. The Muthuraman: “Clearly, if we cannot benefit lives, we must
Tatas had taken many steps to improve tribal and rural not be the reason for disrupting them…”

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Table 2
Indicators for Monitoring the Complaint Resolution System

Indicator Definition
SLG: Service Level Guarantee The maximum time that service departments expect to take to redress a complaint
Also called expected compliance time
SLE: Service Level Expectation The average time a customer can tolerate to get his complaint redressed
ATAT: Actual Turnaround Time Time taken by JUSCO service departments to resolve a particular customer complaint
CG: Capability Gap Inability of JUSCO services to promise a service level that matches customer expectation
Capability Gap = SLG – SLE
SG: Service Gap GAP between ATAT and SLG, also called compliance beyond time
Service Gap = ATAT – SLG
QG: Quality Gap Sum total of capability gap and service gap
Quality Gap = ATAT – SLE
Source: Adapted from JUSCO 2006 Field Note

Table 3
Monitoring Complaints for Water Management Services for Monitoring the Complaint Resolution System
Actual
Service Level Service Level Turn-around
Job Type Guarantee (SLG) Expectation (SLE) Time (ATAT)
Overflow from overhead tank 3 days 1 days 3 days
Drinking water scarcity 3 days 1 days 6 days
Inlet pipe leakage coming from outside house 3 days 1 days 4 days
Pipe leakage/burst outside the house 3 days 1 days 5 days
Sewage wastewater/backside drain 15 days 5 days 21 days
Cleaning of overhead tank 3 days 3 days 4 days
Storm water/ front side drain repair 15 days 5 days 16 days
Source: Adapted from JUSCO 2006 Field Note

Figure 3
Customer Engagement at JUSCO

Compliance with customers on water supply and sewerage service

Repeat complaints for customers on water supply and sewerage service

100% 8%
Repeat Complaints from Customers
% of Compliance with Customers

90% 7%
80%
6%
70%
60% 5%

50% 4%
40% 3%
30%
2%
20%
1%
10%
0% 0%
Apr-05 May-05 Jun-05 Jul-05 Aug-05 Sep-05 Oct-05 Nov-05 Dec-05

Source: Adapted from JUSCO 2006 Field Note

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Figure 4
Corpwatch cartoon of the large corporation and the common man

www.corpwatch.org
Cartoon by Khalil Bendib (Used with permission)
www. khalibendib.com

Figure 5
Displacement Compensation Table

Displacement Compensation Table (figures in 000s)

3,000
2651.5 2698.1

2,500
Pre-displacement
Asset Value (Rs.)
2,000 1921.8
Post- displacement
Compensation

Asset Value (Rs.)

1,500
Pre-displacement
Annual Income (Rs.)

1,000 Post-displacement
786.2
657 Annual Income (Rs.)
572

500 353
402
288 264
150
58 49 61 47
22.6
0
Ganga Lalput Soren Jamuna
Families

Source: Adapted from internal documents made available by Tata Steel

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GLOBALIZATION, THE ENVIRONMENT AND it accounted for a significant proportion of total emissions
SUSTAINABILITY (about 15% of the industrial pollution or 3.15% of the total
CO2 emissions as in Figure 6). The allocated emission goals
The global challenges were different from the local ones significantly increased costs of the steel industry, estimated
in India, yet they were no less significant for the future of at 12% of the cost of steel, or about 50 Euros per ton. This
the firm, and of the planet (Figure 1). Andre Bernard, group adversely impacted the competitiveness of steel produced in
chief strategist, seated in his office in London’s Corus head the highly competitive UK markets with tight profit margins.
office, understood the diverse nature of the “stakeholder As Mr. Bernard pointed out, industries such as electricity and
inclusive growth” vision as it applied to the global firm. power that had higher market share and bargaining power
“The priorities of sustainability are different for different could pass on the carbon costs to their customers, including
regions. While social issues are important in Asia and Africa, the steel industry. The steel industry was now squeezed
the priority in Europe is the environment,” he commented. by suppliers (including the electricity and power industry)
The European Union, following the Kyoto Protocol and customers (such as large automobile firms), whose size
on greenhouse gas (GHG) emissions, had adopted the cap and market share gave them greater bargaining power than
and trade system. Under the cap and trade system, industries the fragmented steel industry. The situation was further
were allocated emission goals based on their environmental exacerbated by the overcapacity from increased Chinese
impacts. Overall, the steel industry had to bear a large steel production.
share of the targeted emission reduction goals, given that

Figure 6
Greenhouse Gases and the Steel Industry

A. Subsector
GHGs From industry
Chemicals
and
Petrochemicals 23%

Iron & Steel

Cement =15%*21%
=3.15% of
18% global
Industry 21% emission
Iron and Steel
15%
Rest of Global Non–Ferrous Metals 7%
GHGs 79%
Machinery 5%
Food & Tabacco
Pulp, Paper, Printing 5%

Other Industry 24%

Source: World Resources Institute

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 Figure 7
Tata Steel and Greenhouse Gas Emissions Trend

3.5

3.19
Tons of CO2 per Ton of Steel

3.08
3
2.91
2.82
2.73

2.5 2.48 2.46

2.4
2.31 2.28

2.13
2.04
2
96-97 97-98 98-99 99-00 00-01 01-02 02-03 03-04 04-05 05-06 06-07 07-08

Year
Source: Tata Steel Publication “Ecocitizen”

To reduce its carbon footprint, Corus adopted a variety CONCLUSION: THE PATHWAY AHEAD
of measures along the value chain, including developing
integrated supply chain networks to reduce carbon emissions Tata Steel faced significant challenges as it endeavored to
and fuel costs. The current targets for emissions, the 1.7- retain its legacy of social responsibility. Increased and often
ton level, required a wholly new approach to steel making, conflicting stakeholder expectations, NGO involvement, and
however, necessitating collaborations with other industries the global extension of the Tata brand, with accompanying
and research institutions. The Tata Steel merger would risks, were some factors that would influence the future of
enable the firm to diversify production facilities. Andre sustainability. As a learning organization, management saw
Bernard noted that although stringent regulations were these experiences as further opportunities to learn and grow.
not yet in place in India, the firm had nevertheless used The managing director, Mr. Muthuraman, summed up the
multiple methods to reduce GHG emissions, benefiting from policy of inclusive growth with a view to the future:
research in its global operations. Over a period of 12 years,
Inclusive growth has been our founding philosophy, the raison d’être
the firm had reduced the emissions from Jamshedpur Steel
of our existence… As we grow and globalize in the new century of
Works by 36% (see chart in Figure 7) through modernization
our history, we once again, much like we did in our initial years,
and technology upgrades. With the transfer of emissions
have the opportunity to work with nations, diverse communities and
technology, the firm now had new capabilities to meet
groups. Business practices established by us through good times and
potentially new emissions standards.
difficult ones reaffirm our faith that even as inclusive growth may
change in form and character to evolve with time, it will always
drive sustainability, and through it, profits.

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SUGGESTED DISCUSSION QUESTIONS 5. Planning, control, and reporting of sustainability
gives credence to the firms’ sustainability initiatives.
1. Consider the “stakeholder inclusive growth model” Considering the information from the case and other
(Figure 1) in relation to the stakeholders of the firm and resources, as necessary, summarize the role of accountants
its operations. What are the goals and limitations of this in relation to sustainability.
model? Discuss.

2. The “business case” approach to sustainability integrates

sustainability and profitability supported by the
management accounting control systems. Discuss how
accounting systems of measurement and control are ABOUT IMA
applied in the quality programs in TMH and JUSCO to With a worldwide network of more than 60,000 professionals,
implement TQM (i.e., the Plan-Do-Check-Act cycle). IMA is the world’s leading organization dedicated to
3. Answer the following in relation to implementing empowering accounting and finance professionals to drive
management accounting control: business performance. IMA provides a dynamic forum for
professionals to advance their careers through Certified
(i) Table 1 provides the results of the application of quality
Management Accountant (CMA®) certification, research,
programs in TMH. Assuming that costs are based on professional education, networking and advocacy of the
bed-days (or capacity), that TMH works 365 days, and highest ethical and professional standards. For more
that all variable costs apply uniformly for all bed-days information about IMA, please visit www.imanet.org.
(whether occupied or not), answer the following:

a) Using cost information given in Table 1 of the case,

compute the capacity costs, occupancy costs, and
unused capacity costs. What are the uncovered
hospital costs or deficits for each of the years (i.e.,
costs net of revenue)? Note that part of capacity
costs is unused, and the remaining is added to the
occupancy costs.

b) Assume that in 2009 occupancy rate increases to

92% (from an increase in the number of paying
customers) and variable costs decrease by 3%
resulting from TQM and value engineering (all else
remaining the same as in 2008). Compute the new
revenue, occupancy costs, unused capacity, and
uncovered costs (i.e., deficits).

(ii) Explain the accounting concepts used to apply quality

programs in JUSCO, specifically the cost of quality
performance measures (i.e., conformance quality and
design quality), and analyze the results. Using Tables
2 and 3 and Figure 3 of the case, compute and analyze
the capability gap (CG), service gap (SG), and quality
gap (QG) for each job type.

4. In the current global environment, sustainability plays an

important role in addressing risks organizations encounter,
particularly from external sources. Identify and discuss
these risks highlighted in the case, emphasizing costs
associated with such risk and the role of accounting.

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