CSR in PSUs- reckoning compliance and expenditure of transportation and logistics companies

The companies are expected to discharge their social obligations to benefit society and environment. The transportation and logistics companies work to curb the time and place barriers and for that utilizes the resources from society itself. This study deals with compliance and expenditure of transportation and logistics PSUs in context of CSR along with determining the impact of various CSR parameters on aggregate CSR expenditure. The data of four companies have been studied from 2014-15 to 2020-21 and explained through percentages and descriptive statistics and analyzed through sample t-test, one-way ANOVA and panel regression analysis. The companies across the sector differ in their compliance and expenditure significantly, however do not differ in their approach over the years and the aggregate CSR expenditure gets significantly determined by its various parameters. There is a need of specified guidelines on CSR expenditure to ensure the inclusive growth and efficient contribution towards social activities.