The India CSR Outlook 2025:
Decadal trends and emerging insights

This early analysis of corporate giving in India highlights emerging trends to watch in FY 2025-26. Drawing on a decade of data, it explores key shifts in both compliance-driven and voluntary contributions. The report examines which regions receive the lion’s share of CSR funding, which states continue to lag despite clear social and economic needs, and the sectors that consistently attract more funds.

The analysis also uncovers quieter shifts gaining momentum, such as a growing cohort of companies contributing voluntarily, without any legal mandate.

Keep reading to see how India Inc has navigated a decade of giving.

India's corporate giving grows 3.5x in just 10 years

61% of companies exceeded their mandated CSR spend, a clear signal that most are moving beyond minimum compliance toward deeper commitment.

States classified as "underdeveloped states", home to 34.43% of India’s population, receive only 11.57% of CSR funds.

75% of CSR funding is concentrated in four areas of giving: Education, Health, Livelihoods Enhancement & Vocational Skills, and Conservation of Natural Resources & Environmental Sustainability.

Corporate India is doubling down on CSR, literally!

In FY23-24, 17% of companies that overspent on CSR went beyond by at least 25% of their mandated obligation.

379 companies without a legal CSR obligation voluntarily contributed ₹808 crore towards CSR activities.

While 69% of companies meet CSR compliance requirements, a ₹6,600 crore gap in actual spending still persists.

Smaller companies show stronger CSR compliance, with 78% meeting requirements, compared to just 58% among large CSR spenders.

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Shifting priorities in corporate philanthropy

The top sectors, by share of fund received, have remained the same across the 10 years of CSR, accounting of almost 75% of total expenditure in FY2023-24.

3 sectors show a steady decline in their share of CSR expenditure. The most notable of these is expenditure towards various central govt. funds like the PM National Relief Fund. The share of such funds had remained stable at ~ 6-7% initially, but has seen a sharp decline in the post Covid-19.

Among some sectors that receive a very small share of funding, animal welfare has seen a steady rise growing from 0.17% to 1.5%. Expenditure share towards technology incubators was showing a slow but steady rise, but has reduced post Covid-19.

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With CSR funding heavily concentrated in economically advanced states, directing resources toward underserved regions can drive greater impact.

The share of pan-India CSR projects has dropped from 46% to 23%, indicating greater state-level targeting. However, disparities in fund distribution across regions continue.

Some of the poorest and largest states in terms of GDP have seen their CSR share rise from under 7% in the first year to 11.5% in the tenth year. However, a significant gap remains, given that these states account for more than 34% of India’s population.

CSR funds remain concentrated: 4 states receive 37% of spending, underdeveloped states lag behind

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The India CSR Outlook 2025: Decadal trends and emerging insights

Keep reading to see how India Inc has navigated a decade of giving.

India's corporate giving grows 3.5x in just 10 years

Corporate India is doubling down on CSR, literally!

In FY23-24, 17% of companies that overspent on CSR went beyond by at least 25% of their mandated obligation.

379 companies without a legal CSR obligation voluntarily contributed ₹808 crore towards CSR activities.

While 69% of companies meet CSR compliance requirements, a ₹6,600 crore gap in actual spending still persists.

Smaller companies show stronger CSR compliance, with 78% meeting requirements, compared to just 58% among large CSR spenders.

Shifting priorities in corporate philanthropy

The top sectors, by share of fund received, have remained the same across the 10 years of CSR, accounting of almost 75% of total expenditure in FY2023-24.

3 sectors show a steady decline in their share of CSR expenditure. The most notable of these is expenditure towards various central govt. funds like the PM National Relief Fund. The share of such funds had remained stable at ~ 6-7% initially, but has seen a sharp decline in the post Covid-19.

Among some sectors that receive a very small share of funding, animal welfare has seen a steady rise growing from 0.17% to 1.5%. Expenditure share towards technology incubators was showing a slow but steady rise, but has reduced post Covid-19.

With CSR funding heavily concentrated in economically advanced states, directing resources toward underserved regions can drive greater impact.

The share of pan-India CSR projects has dropped from 46% to 23%, indicating greater state-level targeting. However, disparities in fund distribution across regions continue.

Some of the poorest and largest states in terms of GDP have seen their CSR share rise from under 7% in the first year to 11.5% in the tenth year. However, a significant gap remains, given that these states account for more than 34% of India’s population.

CSR funds remain concentrated: 4 states receive 37% of spending, underdeveloped states lag behind

Want to learn more?

379 companies without a legal CSR obligation voluntarily contributed ₹808 crore towards CSR activities.

This suggests a strengthening culture of voluntary social investment among companies that may not be mandated to spend but choose to contribute.

While 69% of companies meet CSR compliance requirements, a ₹6,600 crore gap in actual spending still persists.

In FY23-24, 17% of companies that overspent on CSR went beyond by at least 25% of their mandated obligation.

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The India CSR Outlook 2025:
Decadal trends and emerging insights