Windows :: PL/SQL With Batch File

I am executing multiple PL/SQL files(.sql) with single batch file. The batch file sql.bat has got 3 sub sql sub-tasks to complete once its run. The sql.bat is show below

@Echo off

CD C:Report
echo Loadin tables from text file Report.txt
sqlplus security/password <c:Reportloader_security.sql
echo Creating Security table
sqlplus security/password <c:Reportcreating_security_final.sql
echo Inserting text file Security table
sqlplus security/password <c:Reportinsert_security_final.sql

PAUSE

The sql.bat runs perfectly if I double click on the sql.bat file separately. But if I call the sql.bat from a different batch file 'Final.bat' it throws the below error.

Error
-----------
Executing SQL commands and loading file into SQL tables
Loadin tables from text file Report.txt
Error 6 initializing SQL*Plus
SP2-0667: Message file sp1<lang>.msb not found
SP2-0750: You may need to set ORACLE_HOME to your Oracle software directory
[code].....

The Final.bat file calls other bat files too. It is as show below.

CD C:ReportSecurity
echo Merging all Files
CALL merge.bat

CD C:ReportSecurity
echo Deleting old files
CALL del.bat

CD C:ReportSecurity
echo Executing SQL commands and loading file into SQL tables
CALL sql.bat