📄 Abstract
Corporate Social Responsibility (CSR) in India has undergone a significant transformation following the enactment of section 135 of the companies act 2013, emerging as a vital mechanism for promoting inclusive and sustainable development. (CSR Education, 2024) (Ministry of Corporate Affairs, 2026) The present study examines the growth and distribution of CSR expenditure in India over the period 2019-20 to 2023-24, with a specific focus on its sectoral alignment with Sustainable Development Goals (SDGs) and a comparative analysis of spending patterns between Public Sector Undertaking (PSUs) and Private Sector Companies. The study is based on secondary data. The findings reveal a consistent upward trend in CSR spending, increasing from 24,965.82 crore in 2019-20 to 34,908.75 crore in 2023-24, with a CAGR of 8.85 percent. The analysis indicates strong resilience during the COVID-19 period, followed by accelerated growth in the post pandemic phase. The comparative analysis reveals that private sector companies dominate CSR expenditure, contributing approx 86 percent of total spending, while PSUs account for 14 percent. The study concludes that CSR in India has evolved from a compliance based obligation to a strategic development tool. However, there is a need for more balanced sectoral allocation, greater emphasis on environmental sustainability and stronger alignment with SDGs. The complementary roles of private and public sectors underscore the importance of collaborative efforts in achieving holistic and sustainable development outcomes in India.
🏷️ Keywords
📚 How to Cite:
Dr Madhu Bala , GROWTH AND DISTRIBUTION OF CSR EXPENDITURE IN INDIA: SECTORAL ALIGNMENT WITH SDGs AND COMPARATIVE ANALYSIS OF PSU AND PRIVATE COMPANIES , Volume 14 , Issue 9, September 2026, EPRA International Journal of Economic and Business Review(JEBR) , Pages: 18 - 23 , DOI: https://doi.org/10.36713/epra31469