Strategic Dimensions of Corporate Social Responsibility: A Content Analysis of <scp>CSR</scp> Practices Among <scp>NSE</scp> ‐Listed Firms in India

ABSTRACT In the evolving landscape of global business, Corporate Social Responsibility (CSR) has transitioned from a peripheral concern to a central tenet of corporate strategy, particularly within emerging economies like India. This paper systematically examines and defines the CSR activity dimensions of the 500 largest companies listed on the National Stock Exchange (NSE) of India through content analysis of their CSR reports. The study identifies thematic areas of interest, strategic directions, and resource deployment trends in current CSR practices among top Indian companies. By offering rich insights into these practices, the research contributes to the broader CSR debate, providing valuable information for companies, policymakers, and scholars. The findings reveal significant variability in CSR activities across different sectors and highlight the critical role of regulatory frameworks, stakeholder expectations, and economic conditions in shaping CSR disclosures. This paper aims to fill the existing literature gap and provide a comprehensive understanding of the strategic, thematic, and operational aspects of CSR in India.