International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Policy Perspective: Ecological Resilience through the Lens of Corporate Environmentalism in India

Author(s) Mr. ANSHUMAN ANKIT
Country India
Abstract Corporate Social Responsibility shows the philanthropic visions and responsibility of social welfare shared between government and the corporate organizations. Globally being first of its kind CSR Act, 2013 [Sec. 135] made it mandatory for business and corporates in India to spend 2% of its average net profits of the prior three financial years on social activities. CSR aims to go beyond the bounds of the law to encourage philanthropy, social reporting, and ethical practice. As a result of mandated CSR, it is expected that corporates will address environmental concerns, which may ensure environmental sustainability. Circular Economy is inextricably linked to environmental sustainability and sustainable
development of the society.
The current study makes an analysis of the CSR spending towards Environmental Protection in India post Paris Climate Agreement (2015). The purpose of this paper is to analyse the CSR funds spent by companies in sectors of Environmental Sustainability contributing to evolution of ethical corporate philanthropic behavior in the nation. Further, paper focuses on CSR spending of top five companies since 2015 and their region specific spending culture of funds towards Environmental Sustainability and how they have varied across the regions to influence the effectiveness of the practice of CSR. This paper is based on secondary sources which use descriptive research method to analyse the expenditure patterns of CSR. The study builds on existing literature and National CSR Data Portal reports as well as the annual reports from companies available on their website. Findings are analysed in the context of outcomes derived from these funds. This paper highlights a significant variation in CSR spending towards environmental sustainability by companies and also concentration of programs within specific regions which disproportionately led to uneven environment concerns among business houses. The study has implications for public policy and corporate managements. The current study has identified that efforts need to be made to increase and utilise CSR expenditure in environment sensitive states and UTs.
The study recommends that there is need for companies to prioritize environmental sustainability in their CSR initiatives to strike a balance between corporate goals and environmental protection. Study further recommends establishment of a CSR Utilisation Board at both national and state level to ensure coordinated and effective utilisation. It is discovered that raising public awareness and partnerships among all stakeholders is necessary to increase the efficacy of CSR initiatives.
Finally, in conclusion it is advised that, the government should guide spending of CSR funds to specific environmental sustainability programs and regions on equitable and balanced approach to achieve sustainable development
Keywords CSR, Environmental Sustainability, Companies, Funds, Expenditure, Governance, India
Field Sociology > Administration / Law / Management
Published In Volume 7, Issue 6, November-December 2025
Published On 2025-12-14
DOI https://doi.org/10.36948/ijfmr.2025.v07i06.63553
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