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@article{206410,
        author = {SOURAV KUMAR and Dr. Kumar Aditendra Nath Shah Deo},
        title = {A Comparative Study of Corporate Social Responsibility in Public Sector Undertaking: A case study of Steel Authority of India Limited (SAIL), Bokaro},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {13},
        number = {2},
        pages = {1181-1185},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=206410},
        abstract = {This study investigates the financial architecture of Corporate Social Responsibility (CSR) projects to explore how initiatives under the Steel Authority of India Limited (SAIL), Bokaro Steel Plant, are directed toward sustainable development. The primary objective is to examine the allocation, utilisation, and management of financial resources under CSR, evaluating the extent to which these funds achieve social welfare goals. The study assesses the CSR financial structure with respect to budget formulation, spending priorities and statutory compliance under section 135 of the Companies Act, 2013. Furthermore, it benchmarks financial utilization efficiency against transparent practices in other public sector undertakings (PSUs). The findings indicate that while SAIL has established a formal, systematic framework for CSR financial planning-investing substantial capital into its peripheral community- challenges remain regarding fund utilization efficiency, robust monitoring mechanisms, and comprehensive impact assessments. The paper concludes that enhancing financial transparency, performance evaluation, and outcome-based budgeting would significantly optimize the overall effectiveness of SAIL’s CSR initiatives.},
        keywords = {Corporate Social Responsibility (CSR), Financial Structure, Public Sector Undertaking (PSU), Steel Authority of India Limited (SAIL), Bokaro Steel Plant, CSR Expenditure, Budget Allocation.},
        month = {July},
        }