International Journal For Multidisciplinary Research

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

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Volume 8 Issue 4
July-August 2026

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Impact of Mandatory CSR Policies on Sustainable Development Outcomes: A Study of Indian Firms

Author(s) Ms. Preeti Yadav
Country India
Abstract Corporate Social Responsibility is a widely discussed term and a practice followed by various firms to contribute towards the society. Section 135 of Companies Act 2013 mandates eligible firms to allocate at least 2% of their average net profits from the preceding three years toward CSR activities specified in Schedule VII, encompassing education, healthcare, rural development, environmental sustainability, poverty eradication, and other areas directly aligned with the United Nations Sustainable Development Goals (SDGs). The eligibility for mandatory CSR applies to firms with a net worth of at least ₹500 crore or turnover of ₹1,000 crore, or net profit of ₹5 crore. Thus, six years before the 2030 deadline an exhaustive stock take is provided by the 2025 Sustainable Development Goals Report published in July 2025. Certain practical gains have been documented in the report that has positively changed the lives of millions of people but the general pace of change is very poor. The proportion of targets on track or showing moderate progress is also nearly twice the 35 per cent average, and a concerning 18 per cent have declined. This study focusses on a transformative yet complex interplay between regulatory compulsion and corporate-driven progress in India's socio-economic and environmental landscape since the enactment of Section 135 of the Companies Act 2013. It also focusses on the barriers in the implementation if a CSR program and systematic approaches to tackle those barriers.
Keywords SDGs, Sustainability, Equity Pathways, CSR Policies
Published In Volume 8, Issue 4, July-August 2026
Published On 2026-07-21
DOI https://doi.org/10.36948/ijfmr.2026.v08i04.84217
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CrossRef DOI prefix of IJFMR is 10.36948/ijfmr

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