“THE CSR ACTIVITIES IN INDIA: A CASE STUDY OF JSW STEEL”

This analytical study examines the Corporate Social Responsibility (CSR) practices of JSW Steel, one of India's largest steel producers, in the context of the Companies Act 2013.The research highlights how JSW has transitioned from a philanthropic model of CSR to a more strategic, structured, and sustainability-oriented approach.Drawing on secondary data from annual reports and CSR disclosures between 2015 and 2025, the study evaluates patterns of CSR spending, priority sectors, and beneficiary reach.Findings indicate that JSW Steel's CSR budget and expenditure have generally increased over the decade, with fluctuations tied to external shocks such as the COVID-19 pandemic.Core areas of focus include education, healthcare, sanitation, livelihood promotion, and rural infrastructure, with water and sanitation projects emerging as particularly impactful due to their large beneficiary base and measurable community benefits.While allocations to environmental sustainability, sports, and cultural heritage remain relatively low, they represent opportunities for diversification and broader social value creation.The study underscores the importance of aligning CSR with JSW Steel's business strategy, core competencies, and regional operational footprint.Recommendations emphasize adopting long-term CSR planning, strengthening impact assessments, and ensuring balanced resource allocation between immediate welfare needs and long-term developmental goals.By embedding CSR into its strategic vision, JSW Steel not only complies with statutory obligations but also contributes meaningfully to inclusive growth and sustainable development.The findings offer insights for policymakers, industry leaders, and other corporates seeking to integrate profitability with social responsibility.