This study analyzes the regional and sectoral distribution of Corporate Social Responsibility (CSR) spending in India over the past decade. Since the CSR mandate under Section 135 of the Companies Act (2013), corporate contributions have grown significantly amounting to ₹1, 84, 185 crore (21. 68 billion) by 2022. However, allocations remain geographically and sectorally skewed. Using government datasets and visualization tools, this paper uncovers key patterns in CSR distribution. The findings show that a handful of states receive most funds, while others often with greater development needs are underfunded. Education and healthcare dominate sectoral allocations, whereas areas like gender equality, culture, and slum development receive limited attention. By incorporating per capita and GDP-normalized metrics, the study highlights gaps in CSR equity and effectiveness. These insights call for a more balanced and impact-driven approach to CSR deployment in India.
Teesta Jha (2025) studied this question.