Changing Dimensions of CSR in the Indian IT Sector: A Study of Trend Stability and Strategic Shifts.

Journal of Research and Development A Multidisciplinary International Level Referred and Double Blind Peer Reviewed, Open Access ISSN : 2230-9578 | Website: https://jrdrvb.org Volume-17, Issue-11(I)| November 2025 128 Changing Dimensions of CSR in the Indian IT Sector: A Study of Trend Stability and Strategic Shifts. Ekta V. Patel1, Dr. Gautamkumar P. Kanani2 1Assistant Professor, S. S. Agrawal College of Commerce and Management, Navsari, Gujarat Research Scholar, Veer Narmad South Gujarat University, Surat, Gujarat 2Assistant Professor, Shree J. D. Gabani Commerce College & Shree Swami Atmanand Saraswati College of Management, Surat, Gujarat Manuscript ID: JRD -2025-171128 ISSN: 2230-9578 Volume 17 Issue 11 (I) Pp. 128-134 Nov. 2025 Submitted:15 Oct. 2025 Revised: 25 Oct. 2025 Accepted: 10 Nov. 2025 Published: 30 Nov. 2025 Abstract The concept of CSR has shifted from voluntary philanthropy to a strategic business obligation, especially in India, after the Companies Act, 2013, was passed. This change led to the creation of one of the largest structured CSR ecosystems in the world, making CSR an essential component of corporate governance and accountability. The study uses quantitative and comparative methods, such as weighted average and longitudinal analysis, and looks at sectoral distribution, geographical concentration, implementation methodologies, and impact assessment practices. The current study examines CSR fund allocation and expenditure across five major Indian IT corporations from FY 2019–2024. The result shows significant differences in CSR approaches, with some companies maintaining traditional philanthropic models while others closely integrate programs with their core business competencies. Key areas of concentration include rural development, digital inclusion, healthcare, education, and environmental sustainability. Disparities still exist, nevertheless, in the geographic distribution and level of impact quantification. The study concludes that, despite its notable advancements, CSR in India still needs more robust frameworks for fair distribution and efficient oversight. It goes on to say that public-private partnerships can boost results by allowing governments and businesses to pool their financial resources, technological know-how, and experience to promote sustainable social and economic growth. The results underline CSR frameworks' adaptive and resilient nature within India's IT sector. Keywords: Corporate Social Responsibility, Indian IT Sector, Corporate Sustainability, CSR Governance Introduction: A key aspect of modern business strategy, corporate social responsibility (CSR), shapes how companies address environmental, social, and governance (ESG) concerns. As consumer awareness and sustainability demands rise, businesses are required to balance profitmaking with social responsibility. CSR has become a strategic tool for enhancing competitive advantage, ensuring long-term sustainability, building stakeholder trust, and fulfilling ethical obligations. (Kvasničková Stanislavská et al., 2012). William J. Bowen's groundbreaking book "The Social Responsibilities of the Businessman" (1953), which sparked scholarly debates on business responsibilities beyond profit maximization, is where corporate social responsibility started. Its definition has been broadened over time by academics and organizations. Buchholtz and Carroll(Shabana et al., 2017) believed that corporate social responsibility (CSR) encompassed companies' financial, legal, moral, and charitable demands, while the World Business Council for Sustainable Development.(World Business Council for Sustainable Development (Wbcsd) Defines Csr - Google Search, n.d.) defined it as an ongoing dedication to economic growth that improves the standard of living for workers, families, communities, and society. Section 135 of the Companies Act of 2013 formally made India the first nation to require corporate social responsibility. Quick Response Code: Website: https://jrdrvb.org/ DOI: Creative Commons (CC BY-NC-SA 4.0) This is an open access journal, and articles are distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International Public License, which allows others to remix, tweak, and build upon the work noncommercially, as long as appropriate credit is given and the new creations ae licensed under the idential terms. Address for correspondence: Ekta V. Patel, Assistant Professor, S. S. Agrawal College of Commerce and Management, Navsari, Gujarat; Research Scholar, Veer Narmad South Gujarat University, Surat, Gujarat. How to cite this article: Ekta V. Patel, Gautamkumar P. Kanani (2025). Changing Dimensions of CSR in the Indian IT Sector: A Study of Trend Stability and Strategic Shifts. Journal of Research & Development, 17(11(I)), 128-134. Original Article Journal of Research and Development A Multidisciplinary International Level Referred and Double Blind Peer Reviewed, Open Access ISSN : 2230-9578 | Website: https://jrdrvb.org Volume-17, Issue-11(I)| November 2025 129 According to the law, businesses with net worths of at least 500 crore, turnovers of at least 1,000 crore, or net profits of at least five crore must devote at least 2% of their average net profits over the preceding three years to corporate social responsibility initiatives. One of the most organized CSR ecosystems in the world has been established as a result of this rule, which requires businesses to take part in significant social and environmental projects and to disclose them openly.(National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business (2009). Ministry of Corporate Affairs, Government of India. Retrieved from <http://Www.Mca.Gov.in/Ministry/Latestnews/National_Voluntary_Guidelines_2011_12jul 2011.Pdf> - Google Search, n.d.) Corporate Social Responsibility (CSR) in India's IT sector is essential for integrating sustainability with business operations, impacting job creation and economic growth. The study investigates CSR programs of major IT firms, analyzing funding, implementation, and priorities to illustrate their role in sustainable development. It highlights investment trends and regional distributions, aiming to enhance CSR effectiveness and collaboration that aligns corporate strengths with national objectives. In the Indian IT industry, corporate social responsibility (CSR) has evolved into a crucial tool for promoting equitable growth. Major firms such as TCS, Infosys, and Wipro integrate social, environmental, and community welfare into their strategies, focusing on education, digital literacy, healthcare, environmental sustainability, and skill development. The implementation of the Companies Act, 2013, has formalized CSR efforts, making spending mandatory for qualifying companies. During the COVID-19 pandemic, IT companies played a vital role in livelihood rehabilitation, remote education, and healthcare infrastructure. CSR initiatives have shifted from mere donations to long-term, impactdriven programs supporting the Sustainable Development Goals (SDGs), positioning the Indian IT sector as a model of responsible corporate citizenship that utilizes innovation and technology for social change. Literature Review In the article, Vidhi Chaudhri and Jian Wang emphasize that Digital CSR communication is crucial in the Indian IT industry as it strengthens stakeholder trust, boosts engagement, enhances business reputation, and fosters customer loyalty. (Chaudhri & Jian Wang, 2007) In their research, Dr. B. Charumathi and Padmaja Gaddam also explore the fact that Indian IT companies increasingly recognize the significance of corporate social responsibility in enhancing stakeholder trust and brand image, with legal restrictions and industry standards influencing disclosures. (Charumathi & Gaddam, 2015) Suresh, A. M. and Vijayalakshmi S. published an article exploring the shift from voluntary CSR to strategic business goals in the Indian IT industry, emphasizing the role of ethical practices, global sustainability norms, stakeholder expectations, and legal frameworks. (Suresh & S, 2015) In the paper, B. Harumati and Gaddam Padmaja explore the influence of regulations and technology on corporate social responsibility disclosures in Maharatna Central Public Sector Enterprises in India, highlighting the significance of robust regulatory enforcement and technological innovation in CSR operations. (Charumathi & Padmaja, 2018) In their study, M. Chandra Shekar and R. Kumaran highlight the significance of strategic alignment of CSR initiatives with company goals, highlighting a positive correlation between CSR activity and financial parameters like profitability and market value, and suggesting that genuine and strategic CSR can lead to long-term financial benefits. (Shekar & Kumaran, 2019) S. M. Ramya and the co-authors identified that the literature on Corporate environmental communication in India's IT and manufacturing industries is crucial for influencing stakeholder views, improving reputation, and proving accountability. Effective communication increases trust, regulatory compliance, and competitive advantage. Transparent, clear, and strategic communication is essential for sustainable practices. (Ramya et al., 2020) Liliana Nicoleta Simionescu's article highlights the positive impact of sustainable management of environmental resources on IT firm performance, highlighting the importance of incorporating environmental issues into corporate plans. (Simionescu et al., 2020) U Nisha, Mohsina Amreen A, and S. Firdouse Jahan examine the integration of green IT strategies within CSR frameworks in Indian IT enterprises, highlighting its potential to enhance stakeholder engagement, operational effectiveness, and business reputation. (Nisha et al., 2024) Meenakshi Bisla highlights the role of ethical culture and organizational values in shaping CSR viewpoints and OCBC, particularly in the Indian IT sector, focusing on environmental sustainability. (Bisla et al., 2024) Nikita Agarwal explores CSR's role in long-term sustainability, stakeholders' perception, and brand image, highlighting Indian IT companies' active participation in community development, healthcare, education, and environmental sustainability. (Agarwal, 2024) The study by Vinita, Gowri, and Hepsiba explores the link between innovation, corporate social responsibility, and firm performance in the Indian IT sector, highlighting the mediating role of technology in promoting sustainable innovation. (Vinita et al., 2025) In the review paper, Astha Dewan and Srijana Singh discuss the growing recognition of Corporate Social Responsibility (CSR) as a strategic tool in the Indian IT industry, focusing on community development, healthcare, and education, and the Companies Act of 2013. (Inside Pages, n.d.) The article published by Nilesh Kharche examines the adoption of Green IT strategies in Indian IT companies as CSR initiatives, focusing on sustainable resource usage, e-waste management, and energy-efficient technologies.(Kharche, n.d.) The study by Vivek Arunachalama and Anastasios Fountis examines the significance of sustainable innovation in the Indian IT industry, emphasizing the need for social and environmental value. (A Research Study on the Priorities for Sustainable Innovation for the Future of the Indian IT Industry and the Impact on CSR (Global Social Impact) - ProQuest, n.d.) Jothish Chandran Subha explores the Journal of Research and Development A Multidisciplinary International Level Referred and Double Blind Peer Reviewed, Open Access ISSN : 2230-9578 | Website: https://jrdrvb.org Volume-17, Issue-11(I)| November 2025 130 importance of CSR programs in influencing consumer behavior, enhancing a company's reputation, increasing trust, and cultivating emotional bonds, particularly for Southern Indian IT companies. (3.RAKSTI_2022_BusinessAdm_Management.Pdf, n.d.) Research Gap The research examines Corporate Social Responsibility (CSR) activities in the Indian IT sector, highlighting a gap in studies focusing on changes in CSR priorities across different pandemic stages. It addresses the limited analysis of CSR spending from FY 2019-20 to 2023-2024, aiming to uncover post-pandemic patterns and shifts towards more purposeful CSR initiatives. Research Methodology This includes objectives for which for which the study is undertaken. This also clarify the scope, significance, data sources etc. of proposed study. Another significance aspect is tools and techniques which are used for the study. In brief, this chapter helps the researcher to decide her path of research work. Objectives of the Study  To examine the trend and pattern of CSR spending among selected IT companies from FY 2019–20 to FY 2023– 24.  To analyze the inter-year correlation of CSR expenditure to determine the stability and degree of consistency in CSR priorities.  To assess whether CSR spending significantly differs among selected IT companies.  To evaluate the shift from emergency-oriented CSR spending (healthcare and welfare) to sustainable sectors (education, environment, and vocational skills). Significance of the Study This study analyzes the transition of Corporate Social Responsibility (CSR) objectives in the Indian IT sector from pandemic-driven responses to sustainable development goals. It offers insights into CSR trends, inter-company differences, and stability, assisting practitioners and policymakers in realigning CSR initiatives, evaluating digital CSR communication, and closing the gap between corporate strategy and sustainable business performance. Scope of the Study The study analyzes the evolution of Corporate Social Responsibility (CSR) in the Indian IT sector from 2019– 20 to 2023–24, focusing on major IT companies. It examines trends in CSR spending across key areas like education, healthcare, and environmental sustainability, highlighting the transition from compliance-based initiatives to strategic, sustainable practices. Sources of the Data For this study, the data were collected from secondary sources, mainly from the respective company's annual and CSR reports. Further, the Ministry of Corporate Affairs' database on CSR and other relevant websites of the selected companies were accessed to collect the required data. Sampling Units A sample of five IT Companies has been selected as secondary data for the analysis of companies' actions in the area of corporate social responsibility, and the institutions' CSR reports are contrasted. Sample Size The five selected IT companies for the analysis are as follows:  Wipro Limited  Tata Consultancy Services Limited  Tech Mahindra Limited  Info Edge(India) Limited  Infosys Limited Period of the Study The period of this study, i.e., the data collected to undertake detailed analysis, is five years, from 2019-20 to 2023-24. Hypotheses H01: There is no significant difference in CSR expenditure among IT companies. H11: There is a significant difference in CSR expenditure among IT companies. Data Analysis and Interpretation The analysis of CSR expenditure patterns across five fiscal years (2019–20 to 2023–24) reveals a dynamic yet progressively stabilizing IT companies' approach toward social responsibility and sustainable development initiatives. Journal of Research and Development A Multidisciplinary International Level Referred and Double Blind Peer Reviewed, Open Access ISSN : 2230-9578 | Website: https://jrdrvb.org Volume-17, Issue-11(I)| November 2025 131 Descriptive Analysis Sr. No. Name of the Company Total Spend (INR Cr.) Average Spend (INR Cr.) Number of Projects 1 Wipro Limited 1065.57 12.838193 83 2 Tata Consultancy Services Limited 3583.03 44.234938 81 3 Tech Mahindra Limited 562.22 24.444348 23 4 Info Edge(India) Limited 45.01 0.351641 128 5 Infosys Limited 1907.20 8.081356 236 The table compares CSR spending among IT companies. TCS has the highest total CSR expenditure, with an average of ₹44.23 crore per project. Infosys follows with a total spend of ₹1907.20 crore across 236 projects. Wipro Limited and Tech Mahindra Limited also contribute significantly. Info Edge(India) Limited reported the lowest total spend, suggesting smaller, distributed-scale initiatives. The data reveals varying CSR strategies among companies. Trend Analysis: The chart shows the CSR spending trends of IT companies from FY 2019-20 to FY 2023-24. TCS consistently has the highest CSR expenditure, indicating growth and commitment to social initiatives. Infosys maintains the second-highest spending, with a slight dip during FY 2021-22 and a recovery post-pandemic. Wipro shows moderate fluctuations, while Mahindra Limited and Info show stable spending patterns. Anova sum_sq df F PR(>F) C(Company) 1.082270 4.0 10.753536 2.138812 Residual 1.373780 546.0 NaN NaN Anova Table The ANOVA test was conducted to determine whether there is a significant difference in the mean CSR spending among the selected IT companies. The results show an F-statistic of 10.75, which is considerably large, and a p-value of 2.13 × 10⁻⁸, which is far below the 0.05 significance level. This clearly indicates that the null hypothesis (H₀), stating that all companies have the same mean CSR spending, must be rejected. Therefore, it can be concluded that there are statistically significant differences in CSR expenditure among the companies. In simple terms, the analysis confirms that the level of CSR investment varies notably from one company to another, reflecting different financial capacities, strategic priorities, and organizational approaches toward social responsibility. Correlation Analysis YEAR FY-2019-20 FY-2020-21 FY-2021-22 FY-2022-23 FY-2023-24 FY-2019-20 1.000000 0.669194 0.538288 0.738079 0.766618 FY-2020-21 0.669194 1.000000 0.051381 0.333973 0.387097 FY-2021-22 0.538288 0.051381 1.000000 0.325778 0.349110 FY-2022-23 0.738079 0.333973 0.325778 1.000000 0.986233 FY-2023-24 0.766618 0.387097 0.349110 0.986233 1.000000 Correlation Matrix Representation of Companies undertaking practices in various CSR Focus Areas Journal of Research and Development A Multidisciplinary International Level Referred and Double Blind Peer Reviewed, Open Access ISSN : 2230-9578 | Website: https://jrdrvb.org Volume-17, Issue-11(I)| November 2025 132 Developmental Sector(s) FY 201920 FY 2020-21 FY 2021-22 FY 2022-23 FY 202324 Animal Welfare 8.33 42.62 2.98 0.00 0.00 Armed Forces, Veterans, War Widows/ Dependants 5.10 3.87 9.12 20.00 0.00 Art And Culture 15.83 12.80 8.86 19.60 9.37 Conservation Of Natural Resources 0.00 0.00 6.14 114.34 0.00 Education 430.48 225.25 286.48 1073.43 1123.01 Environmental Sustainability 133.30 81.14 199.44 103.68 178.80 Health Care 132.11 244.14 95.32 98.42 219.43 Livelihood Enhancement Projects 10.41 37.62 0.95 5.91 5.28 Other Central Government Funds 306.00 381.00 0.00 0.00 0.00 Poverty, Eradicating Hunger, Malnutrition 176.00 9.57 680.07 0.10 0.00 Prime Minister’s National Relief Fund 0.00 281.00 0.00 0.00 0.00 Rural Development Projects 19.98 1.65 3.15 5.90 3.92 Safe Drinking Water 0.00 1.42 0.52 6.67 0.00 Senior Citizens Welfare 0.00 1.79 0.00 0.00 0.00 Setting Up Homes and Hostels for Women 17.57 7.78 56.00 0.00 0.00 Setting Up Orphanage 13.24 0.00 0.00 1.22 0.00 Special Education 3.51 39.40 2.87 2.53 3.65 Swachh Bharat Kosh 0.00 23.15 0.00 0.00 0.00 Training To Promote Sports 0.00 0.00 0.00 0.00 0.18 Vocational Skills 0.00 1.24 46.72 51.82 48.88 Women Empowerment 0.00 0.00 0.97 0.00 0.00 Representation of Companies undertaking practices in various CSR Focus Areas In analyzing sector-level CSR spending across fiscal years, notable patterns and correlations emerge. For FY-2022-23 and FY-2023-24, allocations reflect consistent priorities, indicating continuity in CSR strategies. A substantial similarity is observed between FY-2019-20 and these two years, signifying a return to pre-pandemic allocation patterns. In contrast, FY-2020-21 displays a lack of correlation with FY-2021-22, suggesting dramatic shifts in sector priorities due to emergency reallocations. Overlapping but notable differences persist between FY-2020-21 and subsequent years. The high correlation between FY-2022-23 and FY-2023-24 points to stabilization in sectoral allocations, while moderate similarities exist between FY-2019-20 and later years. The analysis reveals a divergence in FY-2020-21, attributed to pandemic-related funding shifts, thus illustrating the impact of extraordinary circumstances on CSR spending patterns. Suggestions The CSR activities of the IT sector from FY 2019-20 to FY 2023-24 indicate long-term strategies focused on Sustainable Development Goals (SDGs). Key areas include AI, skill development, and digital education to close the digital divide. Recommendations involve diversifying CSR portfolios, enhancing transparency, and fostering collaboration among IT companies, NGOs, and academia. Integration of CSR with core business innovations and a focus on environmental sustainability are essential for aligning with government initiatives aimed at inclusive growth. Journal of Research and Development A Multidisciplinary International Level Referred and Double Blind Peer Reviewed, Open Access ISSN : 2230-9578 | Website: https://jrdrvb.org Volume-17, Issue-11(I)| November 2025 133 Conclusions The study comes to the conclusion that between FY 2019–20 and FY 2023–24, the Indian IT sector's CSR practices clearly changed. The data shows a steady increase trend in CSR spending across large IT firms, indicating their increasing dedication to social responsibility and sustainable development. The results of the inter-year correlation show a high level of consistency in recent years, indicating that CSR priorities have grown more strategically oriented and structured. The results of the ANOVA show that there is a substantial difference in CSR spending amongst businesses, indicating that organizational policies, financial stability, and strategic focus are important factors in determining CSR behavior. Additionally, throughout the pandemic, the industry showed a clear transition from shortterm, emergency-driven CSR initiatives to long-term investments in talent development, education, and environmental sustainability. According to the study's overall findings, corporate social responsibility (CSR) in the Indian IT industry is changing from a compliance-based requirement to a strategic and long-term framework that combines social effect with business expansion and innovation. References 1. 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