Login Search
FMDB Transactions on Sustainable Social Sciences Letters Submit Paper
    Crossref logo

    Archiving

    Portico

    Fernando Martins De Bulhão is a member of

    Crossref logo

The Evolution of Corporate Social Responsibility and Sustainability in the Indian Information Technology Sector: From Compliance to ESG Integration

Authors:
K. Arun, M. P. Meenakshi, S. K. Ananya, H. Harinandan, U. Krishnakumar

Addresses:
Department of Commerce and Management, Amrita Vishwa Vidyapeetham, Amritapuri, Vallikavu, Clappana, Kerala, India. Amrita School of Computing, Amrita Vishwa Vidyapeetham, Amritapuri, Vallikavu, Clappana, Kerala, India. School of Arts, Humanities and Commerce, Amrita Vishwa Vidyapeetham, Kochi, Kerala, India.

Abstract:

This study examines CSR and sustainability strategies in India's IT sector from 2020 to 2025. After the initial “check-box” culture of compliance with the Companies Act, 2013, companies are now grappling with new domestic regulations like the mandatory BRSR and mounting international pressures for strong ESG performance. How Indian integrated IT enterprises with global connections are responding is examined: Are companies merely scratching the surface of regulations? This mixed-methods analysis evaluates sustainability reports on CSR reporting compliance for four major Indian IT companies. Quantitative CSR expenditure variables were qualitatively examined in light of the UN SDGs. The firm's Institutional Theory, Stakeholder Theory, and Resource-Based View (RBV) guided this analysis. Findings show that while corporations strictly follow regulatory minimums, known as ‘compliance’, they are moving toward more sophisticated, sustainable corporate social responsibility. Examples include net-zero emissions, sophisticated Green IT solutions, diversity, inclusion, and tech-enabled social impact strategies. In the past five years, the sector has shifted from compliance-driven to strategic integration of ESG elements, resulting in long-term competitive advantage and sustainability.

Keywords: Corporate Social Responsibility; ESG Integration; Business Responsibility; Sustainability Reporting; Strategic CSR; Goals for Sustainable Development; Post-mandate Era; Resource-Based View.

Received on: 20/06/2024, Revised on: 11/09/2024, Accepted on: 10/11/2024, Published on: 09/03/2025

DOI: 10.69888/FTSSSL.2025.000408

FMDB Transactions on Sustainable Social Sciences Letters , 2025 Vol. 3 No. 1, Pages: 1-8

  • Views : 199
  • Downloads : 10
Download PDF