The Role of Corporate Social Responsibility (Csr) in Achieving Sustainable Development Goals (Sdgs) in India: An Empirical Study

India adopted the 17 Sustainable Development Goals (SDGs) in 2015, alongside an already-active mandatory Corporate Social Responsibility (CSR) framework under Section 135 of the Companies Act, 2013. This paper examines the role of CSR in achieving the SDGs in India over the period 2014 to 2026, drawing on secondary data from the Ministry of Corporate Affairs (MCA), NITI Aayog SDG India Index, and corporate sustainability reports. Using thematic mapping, correlation analysis, sectoral distribution analysis, and a pre-post regulatory comparison, the study tests four hypotheses: (H1) CSR expenditure positively influences SDG progress; (H2) Schedule VII activities align significantly with the SDGs; (H3) CSR is sectorally concentrated, creating uneven SDG advancement; and (H4) the 2021 CSR Amendment Rules improved compliance and SDG alignment. Findings confirm that all four alternate hypotheses are supported. Cumulative CSR expenditure grew from Rs. 6,337 crore (2014–15) to Rs. 18,320 crore (2023–24), with a CAGR of 11.2%. The national SDG Index rose from 57 (2018) to 71 (2023–24). Correlation analysis yields r = 0.91 between CSR expenditure and SDG scores. Schedule VII covers 15 of 17 SDGs (88.2%). However, health and education alone absorb over 50% of CSR, leaving environmental and gender SDGs chronically underfunded. The 2021 Amendment Rules raised compliance from 88.2% to 98.9%. The study concludes that CSR is a significant but uneven contributor to India’s SDG progress and recommends targeted policy reforms to correct sectoral and geographic imbalances. Keywords: Corporate Social Responsibility, Sustainable Development Goals, SDG India Index, CSR compliance.