CSR Governance and Digital Corporate Accountability in India: A Study of ESG, Technology, and Social Impact

Corporate Social Responsibility (CSR) in India has evolved from a voluntary philanthropic practice into a mandatory corporate governance obligation under Section 135 of the Companies Act, 2013. With the emergence of Environmental, Social, and Governance (ESG) frameworks, digital reporting mechanisms, and technology-driven compliance systems, corporate accountability has expanded beyond financial performance to include social impact, sustainability, and transparent governance. This paper examines the intersection between CSR governance, ESG regulation, digital accountability, and social impact within India’s evolving digital economy. The study adopts a doctrinal and analytical research methodology based on statutory provisions, policy documents, SEBI regulations, government reports, ESG frameworks, and contemporary scholarly literature. It specifically evaluates the role of the Business Responsibility and Sustainability Reporting (BRSR) framework in strengthening digital corporate accountability among listed entities. India remains the first country to legally mandate CSR spending, with qualifying companies collectively spending more than ₹1.22 lakh crore on CSR activities between 2014 and 2024. Reports indicate that nearly 63% of this expenditure, amounting to approximately ₹77,000 crore, occurred between FY2020 and FY2024, reflecting the growing institutionalisation of CSR governance within Indian corporations. Despite these developments, challenges including greenwashing, uneven distribution of CSR funds, inconsistent impact assessment, and performative ESG compliance continue to affect meaningful social transformation. The paper argues that digital governance mechanisms, sustainability disclosures, and technology-driven reporting systems have increased transparency and stakeholder scrutiny. It concludes that effective CSR governance requires stronger technological integration, transparent ESG reporting, ethical corporate conduct, and measurable social impact to ensure sustainable and accountable corporate governance in the digital era.