Dr. Prayank SharmaMs. Ekta RaoResearch Artical2026-01-0510.55399/YQLD56432025Volume 23 Issue 171-86Sustainable Development GoalsCorporate Social ResponsibilityCorporate Social Responsibility is the ancient concept in India. In unorganized form the traces can be seen in the form of charity, daan, seva, zakat. These practices were done as religious acts. Later it become like that we should give back to the society what we have extracted from it. There after the charity in different form transformed into providing medical facility to society, concessional education and subsidized accommodation to the employees. From last few years the Indian economy is trying to align the corporate social responsibility expenditures to the SDGs with the aim of peace and prosperity for persons and the globe”.- while talking climate change and working to preserve oceans and forests. This paper is an effort to understand and evaluate the need and shift in spending patterns of companies with respect to the CSR expenditure. Sustainable Development GoalsCorporate Social ResponsibilityAvotra, A. A. N., Chengang, Y., Kraus, S., & Sial, M. S. (2021). The role of corporate social responsibility in promoting sustainable development: A comprehensive review. Sustainability, 13(3), 1330. https://doi.org/10.3390/su13031330Babu, V., & Kinkhabwala, B. A. (2019, February 11). Was an untapped “skilling” opportunity ignored? Integrating CSR initiatives to bridge the skilled manpower gap. Worldwide Hospitality and Tourism Themes, 11(2), 192–205.Bansal, P., & DesJardine, M. R. (2014). Business sustainability: It is about time. Strategic Organization, 12(1), 70–78. https://doi.org/10.1177/1476127013520265Bergman, Z., Bergman, M. M., & Berger, L. (2020). An empirical exploration of the corporate social responsibility orientation among European SME managers. Journal of Business Ethics, 167, 505–523. https://doi.org/10.1007/s10551-019-04191-0Bharti, K. (2022). Corporate social responsibility in India: A shift from philanthropy to mandatory compliance. International Journal of Law Management & Humanities, 5(1), 213–226.Bihari, S. C., & Shajahan, S. (2023). Evolution of CSR practices in India: Toward sustainability and strategic integration. Asian Journal of Sustainability and Social Responsibility, 8(1), 1–16.Carroll, A. B. (2008). A history of corporate social responsibility: Concepts and practices. In A. Crane, A. McWilliams, D. Matten, J. Moon, & D. S. Siegel (Eds.), The Oxford handbook of corporate social responsibility (pp. 19–46). Oxford University Press.Carroll, A. B. (2021). Corporate social responsibility: Perspectives on the CSR constructhttps://doi.org/10.1177/00076503211001765CRY India. (2024). State of education in India: CRY report 2024. Retrieved from https://www.cry.orgDeo, N. (2015, July 30). A brief history of Indian CSR. Gateway House: Indian Council on Global Relations. Retrieved from https://www.gatewayhouse.in/indian-csr-history/Economic Review. (2021). State of IndiaGatti, L., Vishwanath, B., Seele, P., & Cottier, B. (2019). Are we moving beyond voluntary CSR? Exploring theoretical and managerial implications of mandatory CSR resulting from the new Indian Companies Act. Journal of Business Ethics, 160, 961–972. https://doi.org/10.1007/s10551-018-3783-8Halder, S. (2024, April 15). Reshaping futures. In Advances in logistics, operations, and management science (pp. 145–165). IGI Global.Jha, T. (2025, July 1). Corporate social responsibility in India: A decadal review of regional strengths, gaps and strategic insights. International Journal of Scientific Research, 10(7), 45–52.