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Research Paper | Commerce and Law | Volume 15 Issue 7, July 2026 | Pages: 2413 - 2418 | India
Corporate Social Responsibility Expenditure on Development Sectors in India: A Sector-wise Trend Analysis (2014-15 to 2024-25)
Abstract: Corporate Social Responsibility (CSR) has emerged as an important instrument for promoting inclusive and sustainable development in India following the enactment of Section 135 of the Companies Act, 2013. Since mandatory CSR provisions became effective from FY 2014-15, corporate entities have substantially contributed to various development sectors such as education, healthcare, rural development, environmental sustainability, sanitation, and skill development. The present study analyses sector-wise CSR expenditure during the period 2014-15 to 2024-25 using secondary data. The study examines expenditure trends, sectoral priorities, and changes in allocation patterns over eleven financial years. Descriptive statistical techniques and trend analysis are employed to understand the distribution of CSR funds among development sectors. The findings indicate that education and healthcare consistently attracted the largest share of CSR expenditure, reflecting national developmental priorities. The study concludes that CSR has become an important source of financing for social development while also highlighting the need for a more balanced allocation across underfunded sectors.
Keywords: Corporate Social Responsibility (CSR), Development Sectors, CSR Expenditure, Sector-wise Analysis, Companies Act 2013, Sustainable Development, Education, Healthcare, India, Trend Analysis
How to Cite?: Dr. Kiran S. Temkar, "Corporate Social Responsibility Expenditure on Development Sectors in India: A Sector-wise Trend Analysis (2014-15 to 2024-25)", Volume 15 Issue 7, July 2026, International Journal of Science and Research (IJSR), Pages: 2413-2418, https://www.ijsr.net/getabstract.php?paperid=SR26729120703, DOI: https://dx.doi.org/10.21275/SR26729120703