Corporate Social Responsibility (CSR) Practices in Selected Indian IT Companies: A Descriptive Study

This paper analyses corporate social responsibility practices in some of the selected Indian IT companies and observes that CSR in the sector has matured into systematic, governance-oriented, and strategically aligned corporate activity. These results imply that boards with CSR committees, formal policies, and transparent disclosure mechanisms institutionalize CSR practices to a greater degree. The results reveal that CSR spending continues to focus on education, skill development, healthcare and community development thereby reiterating the congruence with national developmental agenda. Year-wise trends in CSR spending and the comparison of CSR with profit show that big IT companies not only meet the statutorily mandated requirement but there is consistency in adopting responsible business behaviour. Moreover, the growing alignment of CSR reporting with ESG and BRSR frameworks indicates a trend toward more accountability and results-based reporting. While the study is constrained by its dependence on secondary data and a small sample of companies, it sheds light on sector-specific trends and provides a base for additional research work not only with respect to CSR impact measurement but also regarding stakeholder outcomes in Indian IT industry.

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