Skip to content

CSR and Social Governance · CSR and Sustainable Development Goals

How to Link CSR Activities with the SDGs

Updated 11 October 2026 · Fact-checked

Linking CSR with SDGs means mapping each CSR project, and the Schedule VII item it falls under, to the Sustainable Development Goal it advances. To answer, state the Schedule VII item, name the SDG, explain the outcome, and add a measurable indicator. Alignment is a policy choice, not a legal requirement.

Understand Linking CSR with SDGs

The Sustainable Development Goals (SDGs) are 17 global goals adopted by the United Nations in 2015 for achievement by 2030. They cover poverty, hunger, health, education, gender equality, water, energy, jobs, inequality, climate, and partnerships. Governments, businesses and civil society all have a role.

CSR under Section 135 of the Companies Act, 2013 is how eligible companies spend part of their profits on social causes. The permitted areas are listed in Schedule VII. Many of these areas overlap with the SDGs, so a CSR project can usually be tied to one or more goals.

The link is by mapping. Take the Schedule VII item, such as eradicating hunger, poverty and malnutrition, promoting health care, or promoting education. Then match it to the goal with the same objective: SDG 1 (No Poverty), SDG 2 (Zero Hunger), SDG 3 (Good Health and Well-being), SDG 4 (Quality Education). Gender equality and women's empowerment links to SDG 5. Sanitation and safe drinking water link to SDG 6. Environmental sustainability, ecological balance and conservation of natural resources link mainly to SDGs 13, 14 and 15.

The mapping is not one-to-one. One project can serve several goals. A school toilet project helps SDG 4, SDG 5 and SDG 6. Alignment is also voluntary. Schedule VII sets what is eligible. The SDGs give a framework for choosing projects, setting targets and reporting results. Law does not require a company to name an SDG for each project.

In practice, companies link CSR with SDGs in the CSR policy, the annual action plan, impact assessment and sustainability reporting. This helps the board focus on outcomes, allows comparison across projects, and shows stakeholders how the company supports national and global priorities. In exams, always show the chain: need, Schedule VII item, project, SDG, indicator.

Key rules to remember

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.

How to solve Linking CSR with SDGs questions

Use this method for any question that asks you to link, map, explain or evaluate CSR in relation to the SDGs.

  1. 1Read the question and identify what is asked: a mapping, the role of corporates, or an evaluation of alignment.
  2. 2State briefly what CSR under Section 135 and Schedule VII is, and what the SDGs are (17 goals, 2030).
  3. 3Pick the Schedule VII items relevant to the facts, or those you need to illustrate with.
  4. 4Match each item to one or more SDGs and give a one-line reason for each match.
  5. 5Add the practical side: how the policy, annual action plan, impact assessment and reporting use the SDG link.
  6. 6Give an indicator or outcome for each project, for example number of beneficiaries or change in enrolment.
  7. 7Close with a conclusion. Alignment is voluntary and a project must first be eligible under Schedule VII.

Quickest way: Four-line mapping answer

When to use it: Use it when time is short or the question carries few marks.

  1. Line 1: define SDGs and CSR in one sentence each.
  2. Line 2: give 3 to 4 pairs in the form Schedule VII item → SDG number and name.
  3. Line 3: note that one project can serve many goals and alignment is voluntary.
  4. Line 4: mention use in CSR policy, action plan, impact assessment and reporting.

Common mistakes in Linking CSR with SDGs

  • Saying SDG alignment is compulsory under Section 135.

    Students see CSR and SDGs discussed together and assume a legal link.

    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.

    Tables in notes show one goal per item.

    Fix: Say mappings are indicative and one project can contribute to several goals.

  • Naming SDGs loosely or with wrong numbers.

    Students memorise numbers without the goal names.

    Fix: Learn the core goals with number and name: 1 No Poverty, 2 Zero Hunger, 3 Good Health, 4 Quality Education, 5 Gender Equality, 6 Clean Water and Sanitation, 13 Climate Action.

  • Treating an SDG-linked project as CSR even if it is not in Schedule VII.

    The SDG is a wide framework, so any good cause seems eligible.

    Fix: Check the project against Schedule VII first. Only eligible activities count as CSR expenditure.

  • Giving a list of pairs without explaining the link or outcome.

    Students rely on memorised tables.

    Fix: Give a one-line reason and an indicator for each pair, so the examiner sees analysis.

Worked examples

Example 1

Navjeevan Foods Ltd., an eligible company, plans to run a mid-day nutrition programme in rural schools and build separate toilets for girls in the same schools. Advise the CSR Committee how these projects link with Schedule VII and the SDGs.

Show the solution
  1. Provision: Schedule VII covers eradicating hunger, poverty and malnutrition, promoting education, promoting gender equality and making available safe drinking water and sanitation.
  2. Nutrition programme: it falls under eradicating hunger and malnutrition and links to SDG 2 (Zero Hunger). It also supports SDG 3 (Good Health) and SDG 4, as better-fed children attend and learn better.
  3. Girls' toilets: they fall under sanitation and gender equality and link to SDG 6 (Clean Water and Sanitation) and SDG 5 (Gender Equality). They also support SDG 4 by reducing dropouts among girls.
  4. Analysis: both projects are eligible under Schedule VII and each serves several goals. The Committee can record the SDG link in the CSR policy and annual action plan.
  5. Indicators: meals served, change in attendance, girls' enrolment and retention, and the number of toilets in use.

Answer: Both projects are eligible under Schedule VII. The nutrition programme maps mainly to SDG 2, with links to SDG 3 and 4. The toilets map to SDG 6 and SDG 5, supporting SDG 4. The SDG mapping is voluntary but helps planning and impact reporting.

Example 2

A director says, "Every project we mark with an SDG becomes eligible CSR spending." Examine the statement.

Show the solution
  1. Provision: CSR spending under Section 135 must be on activities listed in Schedule VII, in line with the CSR policy.
  2. Role of SDGs: the SDGs are a global framework. They are not a list of eligible CSR activities under the Act.
  3. Analysis: a project can match an SDG yet fall outside Schedule VII. For example, a purely commercial promotion of products may be tagged to a goal such as economic growth but is not a Schedule VII activity.
  4. Conclusion: SDG tagging does not decide eligibility. Check the project against Schedule VII first, then map to SDGs for planning and reporting.

Answer: The statement is incorrect. Eligibility depends on Schedule VII. SDG mapping is a voluntary tool and cannot make an ineligible activity count as CSR expenditure.

Exam tips

  • Always start with the Schedule VII item, then the SDG. Examiners reward the legal anchor.
  • Write goal numbers with names, such as SDG 4 (Quality Education).
  • In case-based questions, map each project in the facts separately and give a one-line reason.
  • State that mapping is voluntary and indicative. This one line saves you from overstating.
  • Add an indicator for each project to show you understand impact assessment.

Practice questions from CSR and Sustainable Development Goals

Linking CSR with SDGs: frequently asked questions

Is it mandatory to link CSR projects with SDGs?

No. Section 135 and Schedule VII decide which activities are eligible. Linking to SDGs is a voluntary good practice used in policy, planning and reporting.

Can one CSR project map to more than one SDG?

Yes. A school sanitation project can support SDG 4, SDG 5 and SDG 6 together. Say that mapping is indicative, not one-to-one.

Which Schedule VII areas link to SDG 13 and SDG 15?

Items on environmental sustainability, ecological balance, protection of flora and fauna, and conservation of natural resources link mainly to climate action and life on land goals. Water-related conservation may also link to SDG 6 and SDG 14.

How do corporates contribute to the SDGs through CSR?

They fund and implement projects in Schedule VII areas, set targets and indicators, assess impact, and report results. They can also partner with government, NGOs and communities, which supports SDG 17.