Leveraging CSR to achieve SDGs during COVID-19: a study of selected Indian companies

Vijaya Sinha and Shinu Vig

International Journal of Business Governance and Ethics, 2025, vol. 19, issue 5, 516-538

Abstract: COVID-19 posed an enormous socio-economic crisis and decelerated the attainment of sustainable development goals (SDGs). Indian companies, through their corporate social responsibility (CSR) initiatives, helped the country fight against the pandemic. This study examines the relief measures undertaken through CSR during COVID-19 by the Indian corporate sector. This paper elucidates the intrinsic connection that exists among the endeavours of the Indian corporate sector with respect to CSR and their harmonisation with the SDGs. The relief measures undertaken during 2020-2022 were examined through an in-depth content analysis of 100 NSE-listed companies and were mapped with SDGs to assess the potential of CSR in achieving them. Findings revealed that out of 17 goals of SDGs, 11 goals were targeted through CSR activities. The study finds an association between CSR and SDGs and, therefore suggests CSR, as a major assisting tool for the government in the attainment of SDGs.

Keywords: COVID-19; sustainable development goals; SDG; corporate social responsibility; CSR; NIFTY 100; India. (search for similar items in EconPapers)
Date: 2025
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