Corporate Social Responsibility And Its Role In Achieving Sdg 2030 In India: A Sectoral Analysis

Abstract

This paper examines how Corporate Social Responsibility (CSR) in India contributes to the United Nations Sustainable Development Goals (SDGs) 2030, with a sectoral lens on large listed companies and major public sector enterprises. India’s statutory CSR regime introduced under Section 135 of the Companies Act, 2013 and strengthened through subsequent rules requires qualifying firms to spend at least 2% of their average net profits on CSR activities aligned with national priorities. We synthesize the regulatory framework, review the evolving evidence on CSR outcomes, and propose a sectoral mapping of CSR themes to SDG targets across manufacturing, energy, IT services, pharmaceuticals/healthcare, financial services, and fast-moving consumer goods (FMCG). Using a structured content analysis approach for CSR disclosures (Board Reports, CSR Policy/Annual Reports, Business Responsibility and Sustainability Reports), we outline a measurement framework that links CSR portfolios to SDG target coverage, geographic dispersion, and program quality. Findings (illustrative) indicate strong alignment with SDG 3 (Good Health and Well-Being), SDG 4 (Quality Education), and SDG 6 (Clean Water and Sanitation), with uneven attention to SDG 5 (Gender Equality), SDG 8 (Decent Work & Economic Growth) beyond compliance skilling, and SDG 13 (Climate Action) outside energy-intensive sectors. We discuss policy and managerial implications: outcome-oriented KPIs, pooled CSR projects for systemic gaps, integration with state/UT SDG plans, and greater use of impact evaluation designs. The paper concludes with limitations and a roadmap for future research using multi-year firm-level data.