IDEAS home Printed from https://ideas.repec.org/a/ids/ijicbm/v28y2023i4p425-441.html
   My bibliography  Save this article

Assessing synergies and challenges between CSR and SDG with evidence from India

Author

Listed:
  • Vikrant Kulkarni
  • Ashish Aggarwal

Abstract

Sustainable Development Goals (SDG), which aim to tackle all the critical global issues by 2030, face fundamental resource challenges. This paper seeks to analyse if the funds available from CSR can act as an instrument for companies to contribute to SDG needs. The study of 60 Indian companies compares prescribed vs. actual CSR expenditure, the geographical and thematic spread of activities, and compliance towards specific provisions of the companies act. Our critical findings in the paper are that the business awareness of SDG has increased, and the pool of CSR funds has increased post-2014. There is a narrow focus on four thematic areas of education, healthcare, hunger, and poverty alleviation. The geographical spread of fund expenditure is limited to a few key states in India. And, while the reporting quality on CSR and sustainability efforts has improved, there is a long way to go to comply with the Act.

Suggested Citation

  • Vikrant Kulkarni & Ashish Aggarwal, 2023. "Assessing synergies and challenges between CSR and SDG with evidence from India," International Journal of Indian Culture and Business Management, Inderscience Enterprises Ltd, vol. 28(4), pages 425-441.
    • Handle: RePEc:ids:ijicbm:v:28:y:2023:i:4:p:425-441
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=130091
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijicbm:v:28:y:2023:i:4:p:425-441. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=235 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.