Authors :
Simpy Yadav; Dr. S.K. Chauhan
Volume/Issue :
Volume 10 - 2025, Issue 7 - July
Google Scholar :
https://tinyurl.com/2w72vmdd
DOI :
https://doi.org/10.38124/ijisrt/25jul312
Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.
Note : Google Scholar may take 30 to 40 days to display the article.
Abstract :
The Covid-19 pandemic brought unprecedent economic disruptions leads to companies to reprioritize their
financial commitment and strategies. This paper analyses the CSR spending in PSU companies before and after the
pandemic to assess the impact of COVID-19 on the social responsibility efforts. Using financial data from annual reports
and secondary sources, that expenditure done in terms of CSR during Pre and Post COVID-19 is not much different however,
this study identifies significant changes in the allocation of CSR funds, with a focus on areas such as healthcare, education,
environment and sustainability and disaster relief. The spending related to CSR of PSUs companies shift towards the
immediate needs of the pandemic relief.
References :
- Jhawar, N., & Gupta, S. (2017). Understanding CSR-Its history and the recent developments. Journal of Business and Management, 19(5), 105-109.
- Prasad, D. R., & Dutta, M. (2021). The Changing Landscape Of CSR in India During Covid-19 And Response Of Indian Corporate. Webology (ISSN: 1735-188X), 18(5).
- Fox, T., Ward, H., & Howard, B. (2002). Public sector roles in strengthening corporate social responsibility: A baseline study. Washington, DC: World Bank.
- kumarRath, Ashok. “A Critical Study on Corporate Social Responsibility Activities of Public Sector Undertakings in India and its Financial implications.” IOSR Journal of Business and Management, vol. 18, no. 10, Oct. 2016, pp. 31–37, doi:10. 9790/487x-1810013137.
- Gustafsson, E., & Bashotaj, A. (2011). CSR in the Public sector-Illustrated with four case studies in Swedish municipalities.
- Singh, P., & Sharma, A. P. (2024). Corporate social responsibility and COVID-19 pandemic: an analytical view of community attitude. IIMT Journal of Management, 1(2), 242-263.
- Manokaran, K. R., Ramakrishnan, S., & Shanker, H. S. (2022). Pre-And Post-Pandemic Corporate Social Responsibility (CSR) and Organisational Risk Management Practices
- Agnivesh, Pandey., B., N., Dubey. (2023). 1. Covid-19, Corporate Social Responsibility and Beyond. doi: 10.55529/jsrth.34.1.10
- Sneha, K., Verma., B., K., Singh. (2022). 1. COVID-19 and Corporate Social Responsibility related activities in India. doi: 10.56763/ijfes.v2i.140
- Schwartz, M. S., & Kay, A. (2023). The COVID-19 global crisis and corporate social responsibility. Asian Journal of Business Ethics, 12(1), 101-124
The Covid-19 pandemic brought unprecedent economic disruptions leads to companies to reprioritize their
financial commitment and strategies. This paper analyses the CSR spending in PSU companies before and after the
pandemic to assess the impact of COVID-19 on the social responsibility efforts. Using financial data from annual reports
and secondary sources, that expenditure done in terms of CSR during Pre and Post COVID-19 is not much different however,
this study identifies significant changes in the allocation of CSR funds, with a focus on areas such as healthcare, education,
environment and sustainability and disaster relief. The spending related to CSR of PSUs companies shift towards the
immediate needs of the pandemic relief.
