Measurement of CSR 'Policy to Practice' - An Overview of CSR Spent in India

Corporate Social Responsibility (CSR) is an innovative way to engage with social and environmental issues.CSR has been studied from diverse perspective and literature is growing. Further, limited CSR research is available in financial area especially from spent perspective vis a vis allocation to different social problems in the country. This study tries to understand CSR spent in the Nifty 50 companies. It proposes secondary data review as sourced from the annual CSR report published as an annexure. The findings would contribute towards understanding of CSR expenditure towards various social problems. It will also enable the decision makers to align their expenditure with regards to the Sustainable Development Goals (SDGs).