The 2 Policy Test Statistical Assessment of SECL’s Sectoral CSR Allocation for Mining Communities 2019–2024

Purpose of the Study This study aims to analyze the year wise trends and sector wise allocation patterns of Corporate Social Responsibility CSR expenditure by South Eastern Coalfields Limited SECL from 2019–20 to 2023–24. This study seeks to evaluate the effectiveness and strategic focus of SECL's CSR investments in addressing community development needs. Drawing on the triple bottom line perspective, the study assesses how CSR resources are allocated across social, environmental, and economic dimensions in a public sector coal mining enterprise, contributing to the extractive industries literature. Methodology The study adopts a quantitative descriptive–analytical approach, using secondary data from SECL's CSR and annual reports 2019–2024 . SECL was purposively selected as the sole sample due to its strategic importance in India's coal sector. Regression analysis, ANOVA, and post hoc tests were applied to examine temporal trends and sectoral differences in CSR expenditure across healthcare, education, environmental sustainability, and rural development. Main Findings The findings indicate a statistically significant increase in SECL's CSR expenditure from 31.8 crore to 53.0 crore during 2019–20 to 2023–24, with an average annual rise of about 5 crore. Sectoral allocation remains uneven, with healthcare receiving the highest share and environmental sustainability consistently underfunded these disparities are statistically significant, reflecting targeted CSR prioritisation. Applications of this Study By applying regression and ANOVA based inferential analysis, the study moves beyond descriptive reporting to statistically examine trends and sectoral variations in CSR allocation. This study provides actionable insights for policymakers, corporate practitioners, and civil society organizations to optimize CSR investments. This underscores the need for a balanced sectoral focus, stronger monitoring mechanisms, and enhanced stakeholder engagement to maximize social and environmental returns in mining communities. Originality of this Study By combining trend analysis with sectoral expenditure assessment within the legally mandated CSR framework, this study offers a unique evidence based evaluation of SECL's CSR practices, contributing to the academic literature and guiding better governance practices in India's mining sector. Deepak Kurmi | Swamini Upadhyay | Dr. Krishna Kumar Sharma "The 2% Policy Test: Statistical Assessment of SECL's Sectoral CSR Allocation for Mining Communities (2019–2024)" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-10 | Issue-1 , February 2026, URL: https://www.ijtsrd.com/papers/ijtsrd100044.pdf Paper URL: https://www.ijtsrd.com/economics/other/100044/the-2-policy-test-statistical-assessment-of-secl's-sectoral-csr-allocation-for-mining-communities-2019–2024/deepak-kurmi