CSR spending data for 50 largest Indian company by market cap 2010-2023

The dataset is a hand-collected panel assembled from the annual reports and CSR disclosures of 50 large-cap Indian listed companies, all constituents or former constituents of the NSE Nifty 50 index. These firms span fourteen major industrial sectors including banking and financial services, information technology, energy, pharmaceuticals, industrials, consumer goods, and materials. For each firm-year observation, we record: (i) total actual CSR expenditure; (ii) the statutory minimum required under s.135; (iii) the surplus or deficit relative to the minimum; (iv) the specific activities and programmes funded; and (v) the Schedule VII categories cited in annual reports. The panel covers financial years 2009-10 through 2022-23, yielding approximately 364 complete firm-year observations. The financial data is sparse for the early years.