International Journal For Multidisciplinary Research

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

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A Comparative Study of Corporate Social Responsibility Spending Before and After COVID-19: A Case Study of Tata Consultancy Services Limited

Author(s) Dr. Viral Kiritbhai Chavda
Country India
Abstract This paper examines the pattern of Corporate Social Responsibility (CSR) spending of Tata Consultancy Services Limited (TCS) before, during, and after the COVID-19 period. The study uses secondary data for seven financial years from FY 2017-18 to FY 2023-24 extracted from TCS annual/integrated reports and CSR disclosures. The period is divided into Pre-COVID (FY 2017-18 to FY 2019-20), COVID shock year (FY 2020-21), and Post-COVID (FY 2021-22 to FY 2023-24). The analysis uses trend analysis, compliance ratio, CSR intensity, period-wise comparison, and limited descriptive correlation with financial variables. The findings show that TCS actual CSR spending increased from ₹400 crore in FY 2017-18 to ₹827 crore in FY 2023-24, representing a compound annual growth rate of about 12.87%. The average actual CSR spending rose from ₹478.67 crore in the pre-COVID period to ₹779.00 crore in the post-COVID period. The COVID shock year showed a visible shift toward disaster/COVID-related CSR spending. However, due to the single-company design and only seven observations, the study should be interpreted as a descriptive case study rather than a causal statistical investigation.
Keywords Corporate Social Responsibility, CSR Spending, COVID-19, TCS, Section 135, India, IT Services, Case Study
Published In Volume 6, Issue 5, September-October 2024
Published On 2024-10-17
DOI https://doi.org/10.36948/ijfmr.2024.v06i05.82443
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