Title: Disparity in CSR spending - an analysis of CSR spending post mandate CSR in India

Authors: Daithun Narzari; Sharmistha Bhattacharjee

Addresses: Department of Social Engineering, Rajiv Gandhi National Institute of Youth Development, Post Box No. 6, Sriperumbudur Post, Tamil Nadu, 602105, India ' Department of Sociology, Rajiv Gandhi National Institute of Youth Development, Post Box No. 6, Sriperumbudur Post, Tamil Nadu, 602105, India

Abstract: Following the implementation of mandatory CSR regulations in India, there has been a notable rise in CSR spending by corporate entities; yet spatial inequality persists across regions. This study examine the relationship between CSR spending and economic (GSDP) and social indicators (BPL and AD), comparing CSR spending across states and regions. Using data from the National CSR portal, we utilised correlation and regression analyses. Our findings highlight the model's statistical significance, with GSDP, BPL, and AD collectively explaining 77.8% (r² = 0.778) of the variance in CSR spending (p = 0.001). However, only GSDP is a significant predictor (p = 0.001), while BPL and AD are not (p > 0.05). Additionally, we found a positive correlation between BPL and AD (β = 0.685**). Notably, 60.33% of CSR spending is concentrated in the top five giant economic states. Drawing on our analysis, we provide policy recommendations and implications.

Keywords: corporate social responsibility; CSR; mandatory CSR; mandatory corporate social responsibility; CSR spending; corporate social responsibility spending; CSR expenditure; corporate social responsibility expenditure; spatial inequality; India.

DOI: 10.1504/IJSSOC.2026.151916

International Journal of Sustainable Society, 2026 Vol.18 No.1, pp.36 - 57

Accepted: 11 May 2024
Published online: 26 Feb 2026 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article