CSR as a Corporate Sustainability Financing Mechanism: Role of PSUs and Non-PSUs in Rural Development

Sakti Ranjan Dash, Prahallad Chand · 2025 · Orissa Journal of Commerce

Summary. In India, mandatory corporate social responsibility spending under the 2013 Companies Act directs corporate resources toward rural development. This study compares CSR spending between public and private sector companies in Ganjam district, Odisha from 2014–2024. Non-PSU companies allocated significantly higher and more consistent funds to rural development than public sector undertakings. The findings demonstrate that private corporations play a substantial role in financing rural transformation and suggest the need for better-targeted, region-specific CSR interventions.

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@article{dash-2025-csr-corporate-sustainability-financing-mechanism,
  title   = {CSR as a Corporate Sustainability Financing Mechanism: Role of PSUs and Non-PSUs in Rural Development},
  author  = {Sakti Ranjan Dash and Prahallad Chand},
  journal = {Orissa Journal of Commerce},
  year    = {2025},
  doi     = {10.54063/ojc.2025.v46i04.03},
  url     = {https://doi.org/10.54063/ojc.2025.v46i04.03}
}

TY  - JOUR
TI  - CSR as a Corporate Sustainability Financing Mechanism: Role of PSUs and Non-PSUs in Rural Development
AU  - Sakti Ranjan Dash
AU  - Prahallad Chand
JO  - Orissa Journal of Commerce
PY  - 2025
DO  - 10.54063/ojc.2025.v46i04.03
UR  - https://doi.org/10.54063/ojc.2025.v46i04.03
ER  - 

Details

DOI

10.54063/ojc.2025.v46i04.03

Countries

India

Regions

Asia

Categories

policy, funding, general-innovation

Added

2026-06-01