This paper presents a comprehensive analysis of Corporate Social Responsibility (CSR) trends in India over five financial years, from 2013–14 to 2017–18. The study is based on secondary data sourced from government portals, journal articles, newspapers, and CSR reports. While the data for 2013–14 to 2016–17 are drawn from actual company disclosures, the figures for 2017–18 are based on projected estimates derived from prior trends and sample evaluations. The focus is on firms that were expected to allocate INR 1 crore or more toward CSR activities in FY 2017–18. When considering all eligible firms under the CSR mandate, the cumulative prescribed CSR expenditure over these years is estimated to surpass INR 56,000 crore. The analysis underscores CSR as a strategic avenue for businesses to foster societal development. As corporate entities function within the broader social framework, their sustained growth hinges on mutual cooperation with the communities they serve.

Corporate Social Responsibility (CSR) in India has significantly evolved over the past decade, transitioning from voluntary philanthropic efforts to a more structured and regulated aspect of corporate governance. Originally perceived as goodwill gestures, CSR initiatives are now deeply integrated into corporate strategies, aligning business objectives with societal and environmental responsibilities. The World Business Council for Sustainable Development (WBCSD) defines CSR as a company's continuous commitment to economic development while enhancing the quality of life for employees, their families, and the broader community—emphasizing the importance of sustainable and inclusive practices in corporate operations. To address growing socioeconomic and environmental challenges, the Indian government introduced mandatory CSR provisions through the Companies Act, 2013. Section 135 of the Act mandates that qualifying companies allocate at least 2% of their average net profit from the past three years to approved social initiatives. Public Sector Undertakings (PSUs) also adhere to specific CSR guidelines issued by the Department of Public Enterprises, which tailor spending obligations based on profit levels.