The study follows the environment, social and governance (ESG) framework to examine corporate performance. Besides reviewing the spending patterns on CSR, the study also combined performance and spending into the responsibility matrix of the companies.

While the study examines the ESG performance of companies, the research also indicates that companies are gradually incorporating Sustainable Development Goals (SDGs) into their responsible business actions.

ACF has played a critical role in achieving this result. Through its work in 12 states and 32 districts, ACF has been striving to bring prosperity to rural India through its holistic initiatives that address water, women, agriculture, skills, health & education in villages.