Aligning corporate social responsibility with sustainable development goals in India across pandemic phases

This study investigates the strategic alignment of Corporate Social Responsibility (CSR) expenditures with the United Nations Sustainable Development Goals (SDGs) in India, spanning the pre-pandemic (2014–17), intermediate (2017–20), and pandemic (2020–21) phases. It critically analyzes secondary data from over 10,000 companies governed by Section 135 of the Companies Act, 2013, offering one of the most comprehensive CSR-SDG mappings to date. The findings reveal that education (SDG 4) and health (SDG 3) consistently attracted the highest CSR allocations, reflecting both national priorities and corporate reputational incentives. Conversely, key goals such as gender equality (SDG 5), reduced inequalities (SDG 10), and sustainable consumption (SDG 12) remained significantly underfunded, highlighting strategic neglect and regulatory gaps. The pandemic triggered a sharp reallocation of CSR resources toward emergency healthcare and central government funds (SDG 17), demonstrating CSR’s capacity for adaptive response but also raising concerns about centralization and long-term developmental displacement. This study underscores the urgent need for stronger impact assessment mechanisms, equitable SDG targeting, and regulatory clarity to ensure CSR transitions from a compliance obligation to a transformative development tool.