An Analysis of CSR of Select Public Sector Companies During Pre- and Post-Covid Period

The Covid-19 pandemic brought unprecedent economic disruptions leads to companies to reprioritize their financial commitment and strategies. This paper analyses the CSR spending in PSU companies before and after the pandemic to assess the impact of COVID-19 on the social responsibility efforts. Using financial data from annual reports and secondary sources, that expenditure done in terms of CSR during Pre and Post COVID-19 is not much different however, this study identifies significant changes in the allocation of CSR funds, with a focus on areas such as healthcare, education, environment and sustainability and disaster relief. The spending related to CSR of PSUs companies shift towards the immediate needs of the pandemic relief.