Open Access Management / Commerce

Corporate Social Responsibility Practices of Small and Medium Enterprises in Tirunelveli District, Tamil Nadu: An Empirical Investigation

Dr. K. Muthuvel

Published in IJMEER (Vol. 1, Issue 2, July 2026)  ·  Pages 111-122  ·  ISSN: 3139-6003  ·  DOI: 10.5281/zenodo.21809155

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Abstract

While Corporate Social Responsibility (CSR) is legislatively mandated for large corporations under Section 135 of the Indian Companies Act 2013, Small and Medium Enterprises (SMEs) frequently practice informal, community-oriented CSR. This study empirically investigates the CSR engagement patterns, motivations, and operational barriers among 150 SMEs in Tirunelveli district, Tamil Nadu. Results indicate that 43.3% of SMEs engage in philanthropic CSR activities, with community development and local educational support being primary focus areas.

How to Cite

Dr. K. Muthuvel. (2026). Corporate Social Responsibility Practices of Small and Medium Enterprises in Tirunelveli District, Tamil Nadu: An Empirical Investigation. International Journal of Multidisciplinary Explication and Emerging Research (IJMEER), 1(2), 111-122. https://www.ijmeer.com/article-v1i2p10.html

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