A Study of Corporate Social Responsibility (CSR) and Sustainable Development Goal (SDG) Practices of the States in India

Abstract

Corporate Social Responsibility (CSR) had been practiced by Indian com- panies even before 2013. However, after the amendment of Section 135 of the Com- panies Act, the efforts in this direction have got systematic. Through this research, the contribution of the corporations toward the Sustainable Development Goals (SDGs) is mapped according to their contribution as per the activities listed in schedule VII. The states and union territories are divided into six zones as per the Indian geogra- phy. The analysis brings out that the amount spent on CSR by the selected Indian corporates is highest in the west zone and lowest in the northeast zone. The south zone has CSR projects pertaining to the highest number of SDGs and the central zone has the least. Possible opportunities related to projects that can be undertaken by the corporate have been suggested at the end. Keywords