Corporate Social Responsibility and Sustainable Development in India: A Framework for Assessment and Implementation

Abstract: This research paper develops a comprehensive framework for aligning Corporate Social Responsibility (CSR) with sustainable development goals in the Indian context. Since the landmark Companies Act of 2013 mandatory CSR spending, India has pioneered a regulatory approach that has transformed how businesses contribute to social and environmental initiatives. Despite significant progress, challenges remain in strategic implementation, impact assessment, and alignment with sustainable development goals. Through analysis of BSE SENSEX companies and extensive stakeholder engagement, this study examines current CSR practices, evaluates their effectiveness, and proposes the "CSR-SD Integration Framework" comprising five interconnected components: strategic alignment, contextual responsiveness, systems thinking, impact orientation, and collaborative governance. The research reveals a gradual shift from compliance-oriented approaches toward more strategic CSR, though education and healthcare initiatives continue to dominate while environmental sustainability receives significantly less attention. Findings indicate varying degrees of alignment with SDGs, with most companies retrospectively mapping activities rather than using the framework to reorient priorities. The study concludes that effective contribution to sustainable development requires moving beyond isolated projects toward integrated, collaborative approaches that create synergies across economic, social, and environmental dimensions.