Sectoral Distribution and Trends in Mandated Corporate Social Responsibility Spending: A Case Study of Coimbatore, India

Mandated Corporate Social Responsibility in India requires eligible companies to allocate 2% of their profits annually towards CSR spends. These expenditures must be publicly reported, and the Ministry of Corporate Affairs of India publishes this data to ensure transparency. The Companies Act 2013 regulates expenditure areas across development sectors aligned with the national agenda. Despite government-listed sectors, companies may prioritize spending freely. As mandated CSR in India approaches a decade, understanding CSR spend patterns and trends is crucial. This paper analyzes CSR spending trends in Coimbatore using secondary data from the National CSR Data Portal. A statistical analysis explores trends in total contributions across various sectors by year, identifying key focus areas for each fiscal year. The study underscores corporate priorities and highlights the necessity for continuous monitoring of CSR expenditure trends. The implications are significant for policymakers contributing to informed decision making and maximizing social impact.