An Analysis of Corporate Social Responsibility(CSR) Spending Patterns across Districts and Development Sectors in Tamil Nadu, India

A. Ebenezer Raja; R. Victor Lazarus

doi:10.34293/sijash.v14iS1-June.11211

A. Ebenezer Raja Research Scholar, PG & Research Department of Management Studies, Bishop Heber College(Autonomous), Affiliated to Bharathidasan University, Trichy
R. Victor Lazarus Associate Professor, PG & Research Department of Management Studies, Bishop Heber College(Autonomous), Affiliated to Bharathidasan University, Trichy

DOI: https://doi.org/10.34293/sijash.v14iS1-June.11211

Keywords: Corporate Social Responsibility (CSR), CSR Spending, Tamil Nadu, Education and Correlation

Abstract

Corporate Social Responsibility (CSR) can be described as a business firm’s obligation to resolve social, environmental, economic, and ethical issues that exist in society. The purpose of this paper is to investigate what corporations spent on CSR activities in different districts of Tamil Nadu and which districts have been most and least involved in CSR activities. This study also investigates the most and least prioritized development sectors where CSR expenditures were distributed. This descriptive study is grounded on secondary data collected from the National CSR portal, Ministry of Corporate Affairs in India, for a span of ten years from April 2014 to March 2024. The results reflect that the expenditure incurred on CSR activities in Chennai was found to be the greatest compared to other districts in Tamil Nadu. Education was found to be the most funded of the development sectors, while slum development had the lowest amount of attention given to it in CSR activity. The paper provides suggestions to increase CSR expenditure in the districts and sectors that have hitherto been underfunded.