Paper Contents
Abstract
This research investigates Corporate Social Responsibility (CSR) practices across five major industrial sectors in India: Banking & Finance, FMCG, IT & Consulting, Metals & Mining, and Oil & Energy. A sample of 25 companies was studied using secondary data from the National CSR Portal for the financial year 20222023 (Nestl India data from 20212022). Descriptive statistics (mean, median, standard), correlation analysis, and visual tools (bar charts and pie charts) were applied to deviation evaluate CSR expenditure patterns, thematic allocation, and sector-specific strategies. The results highlight considerable variations in how different industries fulfill their CSR mandates, driven by profit margins, industry risks, and stakeholder expectations. While all firms comply with the mandated 2% CSR rule, the thematic focus and implementation styles suggest a growing strategic orientation among leading contributors. The paper also presents a mock dataset and calculation steps to enhance methodological transparency. Recommendations include promoting impact assessment, aligning CSR with SDGs, and fostering cross-sector collaboration.
Copyright
Copyright © 2025 Gunjan Singh. This is an open access article distributed under the Creative Commons Attribution License.
