CSR and Sustainable Development Goals: formula sheet

Key formulas

Carroll's CSR pyramid (base to top)

Economic → Legal → Ethical → Philanthropic

Remember the order and the expectation attached to each: required, required, expected, desired.

Triple bottom line

People + Planet + Profit

Measures performance on social, environmental and economic results, not on profit alone.

Stages of CSR thinking

Charity/philanthropy → Social responsibility → Stakeholder approach → Strategic CSR and sustainability

A simple frame to organise any answer on evolution.

Shareholder versus stakeholder view

Friedman: business of business is profit within the law | Freeman: serve all stakeholders

Use these two as the opposing theories in discussion questions.

SDG structure

17 Goals → 169 Targets → Indicators

The 169 targets are measured by indicators. Do not say 17 targets or 169 goals.

MDG structure

8 Goals → 21 Targets (2000–2015)

The MDG period ended in 2015. The SDGs run from 2016 to 2030.

The 17 SDGs

1 No Poverty; 2 Zero Hunger; 3 Good Health and Well-being; 4 Quality Education; 5 Gender Equality; 6 Clean Water and Sanitation; 7 Affordable and Clean Energy; 8 Decent Work and Economic Growth; 9 Industry, Innovation and Infrastructure; 10 Reduced Inequalities; 11 Sustainable Cities and Communities; 12 Responsible Consumption and Production; 13 Climate Action; 14 Life Below Water; 15 Life on Land; 16 Peace, Justice and Strong Institutions; 17 Partnerships for the Goals

Learn the numbers with the names. Questions often ask for a goal by its number.

Five Ps of the 2030 Agenda

People, Planet, Prosperity, Peace, Partnership

A quick way to group the 17 goals in a descriptive answer.

Definition of sustainable development

Meeting present needs without compromising the ability of future generations to meet their own needs

Brundtland Commission, 1987. Quote this idea in definition questions.

Alignment chain

Community need → Schedule VII item → CSR project → SDG → measurable indicator

Use this as the skeleton of every answer on mapping.

Core mapping of Schedule VII to SDGs

Hunger, poverty → SDG 1, 2 | Health, sanitation, water → SDG 3, 6 | Education → SDG 4 | Gender equality, women's empowerment → SDG 5 | Environment, ecology, natural resources → SDG 13, 14, 15

These are indicative links. Say that one project may map to several goals.

Number and horizon of SDGs

17 goals, adopted in 2015, for achievement by 2030

Quote these when defining the SDGs.

Legal status of alignment

Schedule VII decides eligibility; SDG mapping is a voluntary planning and reporting tool

Do not say that SDG mapping is mandatory under Section 135.

SDG architecture

17 Goals → 169 Targets, adopted in 2015 for the 2030 Agenda

Know the structure. You need not recite every target, but you should name goals relevant to your answer.

SDG India Index scoring

Goal score and composite score on a scale of 0 to 100; higher score = better performance

Scores compare States and UTs. A score of 100 means targets are achieved, not that the State is perfect on every issue.

Roles in India

NITI Aayog = coordination and monitoring; MoSPI = indicators and data; Ministries = scheme delivery; States/UTs = localisation

Use this one-line split to structure any institutional question.

Corporate reporting chain

Material SDGs → targets and KPIs → CSR and business action → BRSR / GRI disclosure → assurance

Shows how a company moves from goal selection to disclosure.

Reporting links

BRSR is SEBI-mandated for specified listed entities; GRI is a voluntary global standard; SDG mapping is a way to present either

Do not say GRI is mandatory in India. Do not say SDG mapping replaces BRSR.

UNGC structure

10 principles = Human rights 2 + Labour 4 + Environment 3 + Anti-corruption 1

Learn the split by area. Questions often ask for the group a principle belongs to.

UNGPs three pillars

Protect (State) + Respect (business) + Remedy (access)

Pillar 1 is a State duty, Pillar 2 a corporate responsibility, Pillar 3 is access to remedy.

Triple bottom line

TBL = People + Planet + Profit

TBL is a reporting and decision approach. It is not a numerical formula.

ISO 26000 core subjects

7 core subjects: governance, human rights, labour, environment, fair operating practices, consumers, community

It is guidance only. It is not certifiable.

NGRBC, 2019

9 principles, issued by MCA, aligned with UNGPs and SDGs

It replaced the 2011 National Voluntary Guidelines. It is the basis of the BRSR.

Quick revision

• CSR has moved from charity to a responsibility built into business strategy.
• Know the stages in the evolution of CSR and one feature of each.
• There are 17 SDGs, set for achievement by 2030.
• Group the goals into people, planet, prosperity, peace and partnership.
• A CSR project can support more than one SDG; pick the primary goal and say why.
• Map education, health, sanitation, environment and livelihood activities to specific goals.
• Always link the project to the company's facts in a case answer.
• Know who tracks SDG progress in India and how it is reported.
• Be able to compare global frameworks by purpose, issuer and audience.
• Reporting should be consistent, measurable and verifiable.
• Structure every answer as provision, analysis and conclusion.

Common mistakes

• Writing Carroll's pyramid in the wrong order, for example putting legal at the base. Fix: Remember E-L-E-P: Economic, Legal, Ethical, Philanthropic, from the base upward.
• Treating CSR and philanthropy as the same thing. Fix: State that philanthropy is giving driven by choice, while CSR is a planned, stakeholder-linked and accountable commitment. Philanthropy is a part of CSR.
• Saying the SDGs are legally binding on countries or companies. Fix: State that the 2030 Agenda is voluntary and non-binding. Countries and companies act through their own laws, such as Section 135 in India.
• Mixing up numbers: 17 targets, 169 goals, or 8 SDGs. Fix: Memorise 8 MDGs and 17 SDGs with 169 targets. Write the structure line in every answer.
• Saying SDG alignment is compulsory under Section 135. Fix: Write that Schedule VII governs eligibility and SDG mapping is a voluntary framework for planning and reporting.
• Mapping every Schedule VII item to exactly one SDG. Fix: Say mappings are indicative and one project can contribute to several goals.
• Saying the SDG India Index is published by the UN or the government as a whole. Fix: Write that NITI Aayog prepares the SDG India Index to rank States and UTs, separate from UN global reports.
• Quoting rankings, scores or category bands from memory without checking the edition. Fix: Focus on method and purpose. If you quote a figure, name the edition. Otherwise describe the categories in general terms.
• Saying ISO 26000 is a certification standard. Fix: Write that ISO 26000 gives guidance only and is not intended for certification.
• Mixing up the UNGC area split, for example putting anti-corruption as three principles. Fix: Remember 2-4-3-1: human rights, labour, environment, anti-corruption.

Exam tips

• Practise writing Carroll's pyramid with a one-line meaning for each layer. It is a favourite for short notes and case questions.
• For evolution questions, answer in a timeline with clear stage labels. Examiners reward structure.
• In distinction questions, give at least four points and a conclusion.
• In case-based questions, name the layer or stage first, then give the facts that support it.
• Link the topic to Section 135 and Schedule VII in a sentence, but keep the detail for the chapters on the legal framework.
• Write the structure line (17 goals, 169 targets, 2016–2030, non-binding) in the first paragraph of every SDG answer.
• For comparison questions, use at least five distinct points and keep each to one line.
• Learn the goals with their numbers. A question may ask only for goals relevant to a given project.