the late JRD Tata, Chairman of Tata Sons (headquartered in India) from 1938 to 1991:

"We in the Tatas, have long recognised that the responsibilities and obligations of our industrial enterprise transcend the normal ones to its owners, its employees, and to the customers of its products and services, and that they should encompass the welfare of, and service to, the local community and society as a whole…."

[from JRD Tata letter inviting Justice Mr S P Kotwal to head the Social Audit Committee of Tata Steel, 1979, quoted in Tata Community Initiatives, "Social accounting and auditing: Why social accounting?" (undated)]