India CSR: Way Ahead
Dr. Bhaskar Chatterjee and Dr. Nayan Mitra
Emerging economies like India face a mix of social, economic, and environmental challenges. These issues can slow down development, but they also open up opportunities especially when tackled with purpose and collaboration. In India’s case, there is a growing awareness that if it wants to compete on a global scale, it cannot ignore the realities of our developmental gaps. Businesses are starting to recognize that they are not just economic players, they are also key drivers of change. And it is not just the private sector; civil society and government are also looking to business to lead the way in shaping a more inclusive and sustainable future (Chatterjee & Mitra, 2017).
Like any major development in most fields of human endeavour, the creation of a revolutionary and innovative Corporate Social Responsibility (CSR) eco-system in India, did not happen overnight. It was the culmination of a process that had its beginnings at the turn of the millennium and culminated in the passage of the Companies Bill into the Companies Act in December of 2013 (Chatterjee & Mitra, 2024)
- CSR as a Policy Instrument for achieving the National Development Goals
The CSR mandate under the Companies Act 2013 has been created ‘FOR INDIA, BY INDIA, IN INDIA’, keeping in mind the unique Indian context and is ‘LINKED TO THE INCLUSIVE DEVELOPMENT AGENDA OF THE NATION’ (Chatterjee & Mitra, 2017).
Section 135 of the Companies Act, 2013 stipulates that every company covered by the inclusion criteria of a net worth of (Indian Rupee) INR 5 billion or more, or a turnover of INR 10 billion or more, or a net profit of INR 50 million or more should spend at least two percent (2%) of their average net profit in the previous three years on CSR activities. It also lays down Schedule VII, detailing the priority areas where such CSR resources need to be spent (Mitra & Chatterjee, 2020).
India’s total CSR spending in FY 2023–24 was INR 349.08 billion, with the highest allocations going to education, healthcare, and environmental sustainability. Table 1 gives an idea where CSR was spent most for FY 2023–24.
Table 1: CSR Spending by Sector in India
| Development Sector | Amount Spent (in INR billion) |
| Education | 121.34 |
| Healthcare | 71.50 |
| Environment and Sustainability | 24.29 |
| Rural Development Projects | 24.08 |
| Livelihood Enhancements Project | 23.60 |
| Vocational Skills | 13.96 |
| Poverty, Eradicating Hunger, Malnutrition | 12.33 |
(Source: National CSR Portal, 2023-2024)
Case Study: Tata Steel’s Thousand Schools Program
Tata Steel’s Thousand Schools Program (TSP), launched in 2014 in partnership with the non-profit ASPIRE, exemplifies CSR as a transformative policy instrument for educational equity in tribal India. Operating across Odisha, Jharkhand, West Bengal, and Chhattisgarh, the initiative targeted systemic challenges in tribal education, poor infrastructure, high dropout rates, child labour, and governance deficits.
Beginning with 1,000 schools in six tribal blocks of Odisha, the program expanded to 6,682 schools across 39 blocks, benefiting over 1.5 million children by 2024. Key interventions included reintegrating 77,000 out-of-school children, transforming entire districts into child-labour-free zones, and enhancing learning outcomes for 700,000 children. The program also empowered School Management Committees (SMCs) and Panchayats, unlocking USD 1.5 million in government infrastructure funds.
TSP’s emphasis on access, pedagogy, and governance aligned with the Right to Education framework and SDG 4 demonstrates how CSR can drive scalable, community-led reform. By embedding accountability and innovation into the public education system, Tata Steel’s initiative positions India as a global exemplar in inclusive development through corporate responsibility (Agarwal, 2025).
- CSR as a Policy Instrument for achieving the Sustainable Development Goals (SDGs)
It is moreover noteworthy that the interventions included in the Section VII of the Companies Act, 2013 has a number of activities, which, when done helps in attaining the 17 macro goals set under the SDGs. The CSR initiatives in India are not just regulated by the Companies Act, 2013 but are now increasingly being directed towards outcomes instead of simple numerical outputs. The rhetoric of the ‘bigger picture’ comes into play and commitments towards ethical and environmental concerns are now shaping how the impact created is being communicated. India as a nation has committed to the targets of the 17 Sustainable Development Goals 2030 envisioned by the United Nations and instead of perceiving projects as simple standalone activities, their outcomes are now documented with SDG linkages by an increasing number of organizations (Patar & Das, 2024).
Table 2: Similarities between schedule VII of India’s Companies Act, 2013 and Sustainable Development Goals, 2016
| Schedule VII of India’s Companies Act, 2013 | Sustainable Development Goals (SDGs), 2016 | ||
| Schedule VII No. | Schedule VII | SDG goal No. | SDGs |
| (i) | Eradicating hunger, poverty and malnutrition, promoting health care including preventive health and sanitation including contribution to the Swatch Bharat Kosh set-up by the Central Government for the promotion of sanitation and making available safe drinking water | 1 | End poverty in all its forms everywhere |
| 2 | End hunger, achieve food security and improve nutrition and promote | ||
| 3 | Ensure healthy lives and promote well-being for all at all ages | ||
| (ii) | Promoting education, including special education and employment enhancing vocation skills especially among children, women, elderly, and the differently abled and livelihood enhancement projects | 4 | Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all |
| (ix) | Contribution or funds provided to technology incubators located within academic institutions which are approved by the Central Government | ||
| (iii) | Promoting gender equality, empowering women, setting up homes and hostels for women and orphans; setting up old age homes, day care centres and such other facilities for senior citizens and measures for reducing inequalities faced by socially and economically backward groups | 5 | Achieve gender equality and empower all women and girls |
| (iv) | Ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources and maintaining quality of soil, air and water, including contribution to the Clean Ganga Fund set-up by the Central Government for rejuvenation of river Ganga | 6 | Ensure availability and sustainable management of water and sanitation for all |
| 14 | Conserve and sustainably use the oceans, seas and marine resources for sustainable development | ||
| 15 | Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss | ||
| 7 | Ensure access to affordable, reliable, sustainable and modern energy for all | ||
| 9 | Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation | ||
| 12 | Ensure sustainable consumption and production patterns | ||
| 13 | Take urgent action to combat climate change and its impacts | ||
| (x) | Rural development projects | 8 | Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all |
| (xi) | Slum development | 11 | Make cities and human settlements inclusive, safe, resilient and sustainable |
| (vi) | Measures for the benefit of armed forces veterans, war widows and their dependents | 16 | Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels |
| (vii) | Training to promote rural sports, nationally recognised sports, para-Olympic sports and Olympic sports | ||
(Mitra & Chatterjee, January 2020)
Case Study: Genpact G-Sakhi Initiative
Genpact, as a part of their G-Sakhi initiative empowers 750 plus women entrepreneurs from rural areas in West Bengal – Bolpur, Warangal, Jodhpur with partners like United Way Kolkata, Hyderabad, YUVA Unstoppable in capacity building across skills of kantha stitch, ikkat weaving and applique, gota patti work to graduate into independent micro entrepreneurs, who are financially, digitally literate and become economically empowered to earn a sustainable livelihood.
Women’s livelihoods are directly and cross-cuttingly aligned with all 17 Sustainable Development Goals (SDGs), acting as a critical catalyst for achieving the entire 2030 Agenda for Sustainable Development. Empowering women economically is not just a goal in itself (SDG 5) but a powerful driver that accelerates progress across all other goals. In essence, women are not just beneficiaries of the SDGs but are powerful agents of change whose economic empowerment is a prerequisite for a peaceful, prosperous, and sustainable world for everyone.
Economic empowerment of women contributes to poverty alleviation (SDG 1), food security (SDG 2), health outcomes (SDG 3), education access (SDG 4), and gender equality (SDG 5), decent work (SDG 8), innovation (SDG 9), and reduced inequalities (SDG 10). Their participation strengthens community resilience (SDG 11), promotes sustainable production (SDG 12). Moreover, empowered women contribute to peaceful societies (SDG 16) and foster inclusive partnerships (SDG 17), making their livelihoods a foundational pillar for achieving the entire 2030 Agenda.
- CSR as an emerging Policy Instrument for Impact Assessment
The ultimate measure of the CSR mandate’s success lies in the tangible impact it has on society and the environment. Impact assessment goes beyond measuring financial contributions and evaluates the social, environmental, and economic outcomes of CSR initiatives. Robust impact assessments provide evidence of positive change, helping companies refine their strategies and allocate resources more effectively. By quantifying the benefits accrued to communities and the environment, impact assessments contribute to the overall credibility and legitimacy of CSR initiatives. While there are many tools and frameworks for measuring impact, it is important to humanize the process by engaging directly with the beneficiaries (Chatterjee & Mitra, 2024).
Recognizing the need for CSR Impact Assessment, the government mandated it in 2021 through an amendment to the Companies Act, 2013 (The Ministry of Corporate Affairs, Government of India, n.d.). Companies with a CSR fund exceeding INR 100 million or a specific CSR project worth INR 10 million or more must allocate a maximum of 5% of CSR spending or INR 5 million, whichever is lesser, for impact assessment. The updated CSR mandate places the responsibility of measuring the impact of CSR projects squarely on companies. Third-party CSR impact assessment, with domain and program expertise is adding significant value. It is serving as a decision-making tool for future initiatives, allowing companies to identify areas for improvement and select intervention areas. CSR Impact Assessment is helping map project output, outcome, and impact parameters from a neutral perspective. The assessment may also include a study of Social Return on Investment (SROI), providing insights into the social return generated per rupee invested (Gupta, 2024) One study indicates that 53% of impact assessment reports are supported by case studies and in the current landscape, impact assessment serves as a powerful medium for organizations to communicate with key stakeholders, including implementation partners, shareholders, and board members, about the tangible effects of their initiatives on beneficiaries (Gupta, 2024).
The following table presents the CSR impact assessment disclosures by some top companies in India. Drawn from official sources, it highlights how CSR is increasingly institutionalized through formal evaluation mechanisms, thematic clarity, and alignment with national and global development goals. These assessments reflect CSR’s evolution from philanthropic intent to a structured policy instrument for measuring social impact.
Table 3: CSR Impact Assessment Reports and Thematic Focus of Leading Indian Companies (2023–2025)
| Company Name | Thematic CSR Focus Area | Report Title | Year Published |
| Infosys | Education, Healthcare, Environment & Sustainability, Women Empowerment, Rural Development, National Heritage Art and Culture, Disaster Management, Social and Animal Welfare | Impact Assessment Report – Infosys Limited (by Price Waterhouse LLP) | 2025 |
| Nestle India | Nutrition Health, Clean Drinking Water, Health & Hygiene, Waste Management | Impact Assessment of Nestlé India’s CSR projects | May, 2024 |
| Wipro | Inclusive & Equitable Education, Community Well being, Cultural & Environmental Stewardship | Impact Assessment of Corporate Social Responsibility (“CSR”) Projects | April, 2024 |
| Castrol India Limited | Technical Upskilling, Financial and Digital Upskilling, Health & Safety, Livelihood Enhancement, Business & Lifeskills | Castrol Eklavya – CSR Impact Assessment Report | 2024 |
| TATA Sons Private Limited | Healthcare, Education , Skill Development, and Rural Upliftment | CSR Impact Assessment Report (Projects concluded in FY 2022-23) | 2023 |
Source: CSR thematic focus and impact assessment data compiled from official company websites (Infosys, Nestlé India, Wipro, Castrol India, Tata Sons Pvt. Ltd., 2023–2025).
- CSR as an emerging Policy Instrument for Strategic Management
CSR in India is not just a legal compliance but a strategic tool that engages multiple stakeholders – government, civil society, academia, and business – in co-creating development outcomes (Mitra, Mukherjee, & Gaur, 2020). Over the years, CSR has emerged as an effective management tool to enhance organizational performance through improved stakeholder perception and responsible societal engagement. The UN-ESCAP has stated that ‘successful corporate responsibility requires an integration of CSR into business’s strategy as well as its in-process operations. Business should be able to deliberately identify, prioritize, and address the social causes that matter most, or at least the ones on which it can make the highest impact to society and business’s future.
Case Study: Birlasoft – Project Shodhan – CSR as a Strategic Policy Instrument in Environmental Management
Delhi-NCR, home to over 20 million residents, experiences severe smog during the pre-winter months of October and November. Satellite imagery from NASA has consistently attributed this seasonal pollution to large-scale stubble burning across Punjab, Haryana, Rajasthan, and Uttar Pradesh, India’s wheat-producing states. While stubble burning remains a cost-effective method for clearing fields within the narrow 15–20-day sowing window, it poses significant threats to air quality, soil health, and rural livelihoods. Recognizing this challenge, Birlasoft launched Project Shodhan (“Purification”) in 2017 as a community-based intervention to support farmers in transitioning to sustainable crop residue management practices (Birlasoft, n.d.).
Beginning with two villages in Punjab, the initiative expanded over four years to cover more than 70 villages and 56,300 acres of farmland. Through strategic collaboration with the CII Foundation and the active engagement of Birlasoft’s employee volunteer force, Shodhan has demonstrated how CSR can evolve into a policy-relevant instrument for strategic environmental management. By 2020-21, the project had achieved a 90% reduction in stubble burning across treated areas, improved sustainable practice adoption from 9% to 95%, and saved an estimated 2.6 billion liters of water. It also prevented the burning of 22,560 tons of rice straw, thereby avoiding substantial emissions of PM2.5 (117 tons), VOCs (143 tons), NH₃ (83 tons), and NOₓ (39 tons). The initiative aligns with multiple Sustainable Development Goals—SDG 2 (Zero Hunger), SDG 3 (Good Health and Well-being), SDG 6 (Clean Water and Sanitation), SDG 8 (Decent Work and Economic Growth), SDG 9 (Industry, Innovation and Infrastructure), SDG 12 (Responsible Production and Consumption), SDG 13 (Climate Action), and SDG 15 (Life on Land) positioning CSR not merely as corporate benevolence but as a strategic lever for integrated development planning (Birlasoft, n.d.)
- CSR as an emerging Policy Instrument for Firm Performance
The results of the study from the Impact of strategic management and corporate social responsibility on firm performance by Mitra (2021) confirmed a positive and significant relationship between CSR and firm performance. CSR was found to contribute not only to financial outcomes but also to non-financial performance indicators such as corporate reputation, brand image, and employee motivation. These intangible benefits have reinforced CSR’s role as a strategic asset that enhances long-term competitiveness and stakeholder trust.
Case Study: Hindustan Unilever – Project Prabhat
An example of CSR as an emerging policy instrument for firm performance is Hindustan Unilever’s Project Prabhat, which strategically links community development to business growth, brand trust, and rural market expansion. Designed to foster sustainable development in areas surrounding HUL’s operations, the initiative has reached over six million people through programs focused on health, hygiene, and livelihoods. By enhancing rural brand visibility and supporting inclusive market access, Project Prabhat contributes directly to firm-level outcomes such as improved distribution networks, employee engagement, and reputational capital. Aligned with SDGs 1, 2, 3, 5, 6, 7, 8, 10, 13, and 14, and compliant with Schedule VII of the Companies Act, this initiative exemplifies how CSR can move beyond philanthropy to become a driver of long-term business sustainability and strategic advantages (Hindustan Unilever, 2023).
In the Figure 1 below the high brand familiarity and logo recognition among beneficiaries of Project Prabhat reflects its strategic contribution to HUL’s firm performance strengthening brand equity, rural trust, and market presence.
Figure 1: Brand Equity Outcomes of Project Prabhat: Beneficiary Awareness and Familiarity with HUL
Source: Hindustan Unilever Impact Assessment Summary Report 2023
- CSR as an Emerging Policy Instrument for Supply Chain Sustainability
Studies have empirically tested and assert that “CSR transforms and evolves from being a ‘good-will company’ concept into becoming a ‘business function’, a ‘strategic management’ component of central importance to firm level success.” This transformation underscores the integration of CSR into core business strategies, including supply chain governance, stakeholder engagement, and ethical sourcing. Thus, CSR in India is not only influencing internal governance but also shaping the behavior and standards of entire supplier ecosystems, especially MSMEs, through strategic alignment, reporting mandates, and reputational incentives (Maqbool, Mitra, & Chaudhary, 2022).
Case Study: CASTROL SARATHI MITRA: A FLAGSHIP PROGRAM FOR TRUCK DRIVER EMPOWERMENT
Castrol India Limited launched Castrol Sarathi Mitra initiative in 2017. It is CIL’s pan-India CSR initiative aimed at enhancing the livelihoods, safety, and overall well-being of truck drivers, a vital yet vulnerable segment of India’s supply chain workforce. The program’s impact is amplified through strategic collaborations with traffic police, corporate partners, and government bodies. Additionally, family engagement components ensure that the benefits extend beyond the individual drivers to their households. Operating within the automotive and transport ecosystem, Castrol India’s Sarathi Mitra initiative strategically supports the backbone of the sector – the truck drivers.
By investing in their well-being, Castrol reinforces its brand identity as a responsible stakeholder in the mobility value chain
As of 2024, Castrol Sarathi Mitra has reached over 250,000 truck drivers, contributing to improved road safety awareness, enhanced physical and mental well-being, and greater financial empowerment. Despite challenges such as geographical dispersion and linguistic diversity, the program continues to evolve by leveraging technology and strategic outreach to expand its reach and deepen its impact (Pillai, 2025).
VII. CSR as an emerging Policy Instrument for Social Enterprise Building
The scope of CSR activities is wide enough to accommodate social entrepreneurship as well as intrapreneurship. Synergy between CSR initiatives and intrapreneurship can lead to mushrooming of social intrapreneurs/entrepreneurs. New innovative CSR projects are being considered/undertaken by the companies that borders/empowers social enterprise.
Example: Mahindra & Mahindra Financial Services Limited (MMFSL) used a portion of their 2014–15 CSR funds to invest in two social startups through Villgro, a Department of Science and Technology (DST) certified business incubator with focus on social enterprises and the Indian Institute of Management-Ahmedabad’s (IIM-A’s) technology business incubator Centre for Innovation Incubation and Entrepreneurship (CIIE) (Mitra & Schmidpeter, 2020).
VIII. CSR as an emerging Policy Instrument for ESG reporting/ Sustainability Reporting/ BRSR
The BRSR framework introduced by SEBI in 2021 has advanced SDG-aligned CSR practices in India, while also catalyzing the integration of global standards like the Global Reporting Initiative (GRI), Integrated Reporting (IR), and broader Corporate Social Responsibility (CSR) disclosures (Patar & Das, 2024) (Patar & Das, 2024).
Example: Reliance Industries Limited
Reliance Industries Limited (RIL) exemplifies how CSR functions as a structured policy instrument within ESG and BRSR disclosures in their Integrated Annual Report. In its Integrated Annual Report 2022–23, RIL reports CSR Spend as INR 11.86 billion deployed across 1,000+ initiatives.
RIL’s CSR disclosures under BRSR go beyond compliance, integrating social capital into its value-creation model. The company highlights responsible waste management (98.6% water recycled, 100% hazardous waste disposed), human capital development (1,300+ training modules), and digital inclusion all reported as CSR-linked ESG outcomes. This positions CSR not as a philanthropic add-on, but as a policy-driven mechanism for sustainability performance, risk mitigation, and stakeholder value creation.
Figure 2: Reliance Industries Limited – Integrated Value-Creation Model which includes SDG-Aligned CSR Outcomes (FY 2022-23)
Source: Reliance India Limited – Integrated Annual Report (2022-2023)
- CSR as an emerging Policy Instrument for Employee Volunteerism
The various emerging concepts from the CSR mandate in India that point to inclusive business, brand valuation, corporate environmentalism and employee volunteerism as being some of the concepts to be looked out in the next years to come. These trends are shaping the future of CSR in India, with growing institutional awareness influencing individual action. Concepts like employee volunteerism are gaining traction and becoming central to CSR discourse (Mitra & Schmidpeter, 2020).
Case Study: Breaking The Pattern of Exclusion Through Digital Academy – A Capgemini Initiative
Capgemini’s Digital Academy, a core component of its Corporate Social Responsibility (CSR) strategy, is designed to address systemic barriers to opportunity by delivering targeted digital skilling programs for marginalized youth, with a particular emphasis on women and persons with disabilities. Grounded in the conviction that skill development is a catalyst for both community advancement and national progress, the program seeks to promote access, inclusion, and quality across its interventions. Capgemini places strong emphasis on voluntary and direct employee involvement in community development, recognizing it as a core component of its CSR strategy. The company’s engagement policy actively encourages participation across a wide spectrum of initiatives, with over 90,000 employees currently contributing to various CSR programs (Pratap, 2025).
- CSR as an Emerging Policy Instrument for Transdisciplinary Studies
CSR in India has evolved from a philanthropic concept into a strategic, policy-aligned framework that intersects with law, technology, governance, and sustainability. This transformation has catalyzed the development of new academic programs and interdisciplinary curricula in higher education (Mitra, 2024; Mitra & Schmidpeter, 2020; Mitra, Mukherjee & Gaur, 2020). Table 4 below highlights how CSR connects with various domains through transdisciplinary curriculum modules and thematic linkages.
A growing number of academic and professional programs in India are equipping individuals with specialized knowledge in corporate social responsibility (CSR), sustainability, and ESG. These offerings range from certificate-level practitioner courses to postgraduate diplomas, delivered through hybrid, online, and distance learning modes. Designed for working professionals, development practitioners, and aspiring CSR leaders, these programs reflect the increasing institutional commitment to building CSR capacity as a strategic and policy-aligned function.
Alongside formal coursework, student-led initiatives are playing a vital role in translating theory into practice. Notably, ICHHA (IILM Community Harbouring Hopes for All) a student-driven club at IILM Institute for Higher Education exemplifies this shift by offering hands-on exposure to CSR through NGO partnerships, community outreach, and management-based solutions tailored to the unorganised sector. Such clubs complement academic programs by promoting civic engagement, ethical leadership, and grassroots innovation.
Table 4: Linking CSR as a Policy Instrument Across Transdisciplinary Domains: Curriculum Illustrations
| Disciplinary Domain | Integrated Theme (Linking CSR as Policy Instrument) | Illustrative Curriculum Examples / Modules |
| Law & Governance | Regulatory Frameworks and Institutional Mechanisms for Responsible Business Conduct | – Evolution of CSR Legislation in India (Section 135, Companies Act, 2013) – Governance, Ethics & Corporate Accountability – Legal Dimensions of CSR Implementation & Compliance – Public–Private Partnerships in Development (Ministry of Corporate Affairs, 2013; Ministry of Corporate Affairs, 2021) |
| Technology & Data | Digital Transformation, Transparency, and Impact Measurement in CSR | – Technology for Social Good and CSR Data Management – AI and GIS Applications in CSR Project Monitoring – Data Analytics for Social Impact Assessment – ESG & CSR Reporting Systems (BRSR, GRI, SDG Dashboards) – Innovations in Green Tech and Inclusive Digital Solutions (Securities and Exchange Board of India, 2021; Global Reporting Initiative, 2021) |
| Commerce | Responsible Business Strategies, Financial Stewardship, and Social Enterprise Models | – CSR in Corporate Strategy and Branding – Financial Accounting for CSR and Sustainability Reporting – Corporate Philanthropy vs. Strategic CSR – Social Entrepreneurship & Market-Based Solutions for Development – Value Chain Integration for Responsible Business Practices (Institute of Chartered Accountants of India, 2024). |
| Economics & Public Policy | CSR as a Policy Lever for Inclusive and Sustainable Economic Growth | – Political Economy of CSR and Development – Public Expenditure, PPPs, and CSR Convergence – CSR and National Development Goals (Alignment with SDGs) – Economic Incentives, Taxation, and CSR Investment Patterns – Policy Design for Impact and Sustainability Transitions (NITI Aayog. 2020); World Bank 2020; United Nations Development Programme India, 2021). |
| Sociology & Environmental Studies | Socio-Environmental Justice, Community Engagement, and Sustainable Development | – CSR and Social Inclusion (Gender, Rural, and Marginalized Groups) – Environmental CSR and Climate Responsibility – Stakeholder Theory and Participatory CSR Models – Anthropological Perspectives on Corporate-Community Relations – Sustainability Ethics and Cultural Contexts in CSR Practice (UNEP & UNGC, 2015; UNESCO, 2022). |
Source: Researcher’s Own Contribution
- CSR as an emerging Policy Instrument for new courses in Higher Learning
A growing number of academic and professional programs in India are equipping individuals with specialized knowledge in corporate social responsibility (CSR), sustainability, and ESG. These offerings range from certificate-level practitioner courses to postgraduate diplomas, delivered through hybrid, online, and distance learning modes. Designed for working professionals, development practitioners, and aspiring CSR leaders, these programs reflect the increasing institutional commitment to building CSR capacity as a strategic and policy-aligned function. Table 5 below outlines a selection of such programs currently available.
Table 5: Representative CSR-Focused Academic Programs Supporting Transdisciplinary Learning in India
| Institute | Course | Level / Mode |
| Tata Institute of Social Sciences (TISS) | Certificate Programme in Innovative Corporate Social Responsibility & Sustainability | Certificate / Practitioner (Hybrid) |
| Indian Institute of Corporate Affairs (IICA) | Certified CSR Professional / ESG-CSR Programme | Certificate / Online / Part-time |
| Indira Gandhi National Open University (IGNOU) | Post Graduate Diploma in Corporate Social Responsibility (PGDCSR) | PG Diploma / Distance Mode |
| All India Management Association (AIMA) | Certificate Programme in Corporate Social Responsibility (CSR)
Advanced Certificate Programme in Sustainability Management Post Graduate Diploma in Sustainability Management |
Certificate / Online (3 months) |
| All India Management Association (AIMA) | Advanced Certificate / Online (6 months) | |
| All India Management Association (AIMA) | Online (11 months) | |
| Indira Gandhi Management & Productivity Institute (IGMPI) | Professional Certification in CSR | Certificate / Online or Part-time |
| Karve Institute of Social Service | Post-Graduate Diploma in CSR (PGD-CSR) | PG Diploma / Regular |
| IIAS School of Management | Certificate in Social Entrepreneurship (CSE) | Certificate / Regular |
| IIAS School of Management | Advanced Certificate Programme in Social Entrepreneurship (ACPSE) | Advanced Certificate / Regular |
| Institute of Language Studies & Applied Social Sciences (ILSASS) | BSW in Social Enterprise | Undergraduate Degree / Full-time |
| Centre for Social Initiative & Management (CSIM) | Programme in Social Entrepreneurship & Intrapreneurship | Certificate / Short-term / Blended |
| Amrita Vishwa Vidyapeetham | Foundations of Corporate Social Responsibility (Open Elective) | Undergraduate Elective / Regular |
| Symbiosis Centre for Distance Learning (SCDL) | Certificate Course in CSR for Practitioners | Certificate / Distance / 6 months |
| T A Pai Management Institute (TAPMI) | MBA with Sustainability & CSR Components | Master’s Degree / Regular |
| Amity Institute of Training & Development (AITD) | Corporate Social Responsibility Programme | Certificate / Short-term / Online |
| Institute of Chartered Accountants of India (ICAI) | Certificate Course on CSR Reporting & Impact Assessment | Certificate / Online / 30 CPE Hours |
Source: Researcher’s Own Contribution
XII. CSR as an emerging Policy Instrument for making India a Visionary Leader in the World Arena
India’s growing reliance on corporate social responsibility (CSR) as a national policy tool has gained urgency with the withdrawal of long-standing development partners. In a major shift, USAID announced the closure of its India mission, ending all seven Partnership Agreements with the Government by 15 August 2025. By 1 July, operations had largely ceased 83% of programs were terminated and 94% of staff laid off. This retreat marked a turning point: as external aid receded, the responsibility to drive inclusive development and climate resilience increasingly fell on Indian companies, philanthropic foundations, and public institutions. CSR was thereby no longer peripheral; it emerged as a self-sustaining, scalable instrument for national leadership (Economic Times, 2025).
Moreover, India’s development landscape makes CSR an increasingly powerful policy lever. With nearly one-third of the country’s GDP tied to nature-dependent sectors such as agriculture, forestry, and construction, the stakes are high. In this context, private sector investment in ecosystem restoration is no longer just a moral choice, it’s an economic necessity. CSR offers a structured pathway for companies to contribute meaningfully to environmental resilience while safeguarding the very foundations of national productivity (World Economic Forum, 2024). At the same time, Indian philanthropy is undergoing a quiet transformation. Domestic foundations are moving beyond traditional grantmaking to embrace more strategic, multi-stakeholder models most notably the “4P” approach, which brings together public, private, philanthropic, and people-led partnerships. This shift has unlocked new avenues for innovative finance, particularly in climate action, where collaborative models are helping scale solutions that no single actor could achieve alone. This growing synergy between private enterprise, public policy, and philanthropic capital is transforming CSR into a sovereign development lever, one that empowers India to pursue its long-term climate, social, and economic goals with greater autonomy. As external aid recedes, CSR is emerging not just as a compliance tool, but as a scalable, homegrown mechanism for inclusive growth and resilience (World Economic Forum, 2024)
Case Study: Apollo Tyres Foundation
Apollo Tyres exemplifies how Corporate Social Responsibility (CSR) can function as an emerging policy instrument for positioning India as a visionary leader in sustainable development. Its CSR programs are designed to foster economic growth, social equity, and environmental stewardship in a mutually reinforcing manner, reflecting a holistic approach to sustainability that transcends compliance and contributes to global leadership.
The company’s initiatives span healthcare for trucking communities, environmental conservation, women’s livelihoods, road safety, and localized development around manufacturing hubs. Apollo Tyres has reached over 12.6 million beneficiaries in India alone, with notable outcomes including 10.7 million healthcare recipients, 434,000 trees planted (SDGs 13 & 15), 12,949 metric tons of waste managed (SDGs 11 & 12), 16 ponds restored benefiting 230,000 people (SDG 6), and over 20,000 rural women trained in income-generating activities (SDGs 1, 5 & 8). These outcomes underscore how CSR, when strategically aligned with the SDGs, can deliver measurable impact and serve as a lever for India’s global positioning in sustainable and inclusive development (Apollo Tyres, n.d.).
XIII. CSR as an emerging Policy Instrument for Responsible Business Practices
CSR must be outcome-oriented, aligned according to national priorities, and implemented with transparency and accountability (Chatterjee & Mitra, 2017). CSR came from the backroom to the boardroom. CSR must be authorized only by the Board of the Company, comprising three or more Directors, out of which at least one Director shall be an Independent Director and they will be accountable for every decision, every single INR spent on CSR (Chatterjee & Mitra, 2017).
The National Guidelines on Responsible Business Conduct (NGRBC), introduced in 2019 as a revision of the National Voluntary Guidelines (NVGs) (2011), serve as India’s principal framework for ethical, sustainable, and inclusive business practices. Interestingly, each of the Business Responsibility Principles align with the CSR components of the mandate, thereby making it a bedrock for responsible business.
Fig 3: Business Responsibility Principles and their link to CSR Components and SDGs
Source: Author Own
These guidelines directly inform the Business Responsibility and Sustainability Report (BRSR) framework introduced by SEBI in 2021, which mandates ESG and CSR disclosures by major listed companies MCA PIB, 2019; SEBI, 2021).
Example: As part of its carbon neutrality strategy, Infosys offsets residual emissions through community-based initiatives in rural India. Their flagship programme involves deploying biogas-fueled, energy-efficient cookstoves, which reduce cooking time, minimize exposure to harmful smoke, and eliminate the labor-intensive task of collecting firewood. These efforts, implemented through its CSR platform, have reached over 100,000 families, with women and girls as primary beneficiaries. Verified co-benefits include job creation, promotion of sustainable agriculture, poverty reduction, and youth training in emerging technologies. The company’s latest project aims to reach an additional 25,000 families across 1,500 villages in six districts. Through these multi-dimensional impacts, Infosys’ offsetting initiatives contribute to 11 UN Sustainable Development Goals. Infosys’ biogas cookstove initiative supports SDGs 1, 2, 3, 4, 5, 7, 8, 9, 11, 13, and 17- advancing poverty reduction, health, education, gender equity, clean energy, decent work, innovation, sustainable communities, climate action, and partnerships (UNFCC, 2023).
Vision and Way Forward
CSR is multi-layered. It can be used as a business tool as well as a philanthropic move. There was a time when social responsibility of business was sporadic, ad hoc and consisted mainly of religious and political CSR, but the CSR mandate changed that perspective. Companies have now understood the business case of CSR and its role in non-financial firm performance. To keep the stakeholders engaged, companies need to form attachments and have to maintain a balance between their own objective and Social Responsibilities (SR). It is evident that the impact of the CSR mandate extends far beyond the borders of the nation. The learnings from failures, case studies as practical learning tools, industries that embraced CSR as a business strategy, policy evaluation, corporate governance insights, global comparisons, stakeholder perspectives, impact assessments, industries actively practicing CSR, and the role of CSR in the Covid pandemic collectively contribute to a comprehensive evaluation of the mandate’s influence. It is also very pertinent to note that total CSR spend has been increasing gradually which stands at a staggering USD 4 billion, This is growing at a CAGR of around 15% which unlocks such a huge corpus available year on year, making it an Industry by itself. This exemplifies the transformation of CSR from philanthropy to an integral business strategy. This transformation stands at an inflection point, not only taking India high on the global development map but also attracting social development capital across the world (Chatterjee and Mitra, 2024).
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Special thanks to Tejaswi Rathod and Mouparna Pal for providing research assistance.
