Q ; What do you understand by ‘moral integrity’ and ‘professional efficiency’ in the context of corporate governance in India ? Illustrate with suitable examples. 2023 10

Q. What do you understand by ‘moral integrity’ and ‘professional efficiency’ in the context of corporate governance in India? Illustrate with suitable examples. (2023, 10 Marks)

Introduction

Corporate governance ensures ethical, transparent and efficient functioning of companies. Two pillars of strong governance are moral integrity and professional efficiency, which together build trust and promote sustainable corporate growth.

1. Moral Integrity in Corporate Governance

Moral integrity means honesty, transparency, ethical conduct and adherence to values even beyond legal requirements. It ensures companies act responsibly toward shareholders, employees, consumers and society.

Key Features:

  • Truthful financial reporting
  • Avoiding conflicts of interest
  • Ethical decision-making
  • Respect for stakeholders & environment

Examples:

✔ Infosys: Transparent financial practices, whistleblower protection → high investor trust.

✔ Tata Group: Fair labour standards, ethical procurement → global reputation.

✘ Satyam Scam (2009): Fabricated accounts → collapse of investor confidence.

2. Professional Efficiency in Corporate Governance

Professional efficiency refers to competence, timely decision-making, accountability and effective internal management systems. It focuses on performance and optimal use of resources.

Key Features:

  • Skilled leadership and board competence
  • Robust internal controls
  • Efficient risk management
  • Technological innovation and timely execution

Examples:

✔ Reliance Jio: Fast 4G rollout through advanced tech & efficient project management.

✔ Maruti Suzuki: World-class supply-chain efficiency & quality control.

✘ IL&FS Crisis (2018): Poor risk management → financial instability.

3. Combined Importance in India’s Corporate Context

Moral integrity prevents fraud, while professional efficiency ensures growth. Together they build:

  • Long-term reputation
  • Stakeholder trust
  • Strong competitiveness
  • Sustainable corporate performance

SEBI’s governance norms (independent directors, audit committees, disclosures) reinforce both ethical conduct and managerial competence.

Conclusion

Moral integrity and professional efficiency are complementary pillars of good corporate governance. Integrity builds trust and ethical conduct, while efficiency ensures performance and competitiveness. Together, they enable Indian companies to achieve sustainable growth and long-term stakeholder confidence.

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