E-ISSN:2583-0074

Research Article

Corporate Social Responsibility

Social Science Journal for Advanced Research

2026 Volume 6 Number 2 March
Publisherwww.singhpublication.com

Understanding the Alignment of Corporate Social Responsibility (CSR) with Sustainable Development Goals (SDGs): Evidence from India

Dey A1*, Ghosh S2
DOI:10.54741/SSJAR/6.2.2026.344

1* Avishek Dey, State Aided College Teacher, Department of Commerce, Maharani Kasiswari College, Kolkata, West Bengal, India.

2 Sudipta Ghosh, Assistant Professor, Department of Commerce, Maharani Kasiswari College, Kolkata, West Bengal, India.

Corporate Social Responsibility (CSR) has become mandatory for a certain group of companies in India as per the provisions of Companies Act 2013. Spending towards CSR by the companies contribute to sustainable development, and address urgent environmental and social challenges. The Sustainable Development Goals (SDGs) are a set of goals for global well-being adopted at the United Nations General Assembly (UNGA) summit in 2015. There are 17 SDGs which are to be achieved by 2030. These goals address several challenges like hunger, poverty, inequality, environmental degradation, etc. India can meet its SDG targets in two ways. One is through government-level initiatives and the other is through corporate-level initiatives. Companies help meet the SDGs through their CSR spending. In this paper, we analyzed the pattern of CSR spending (and its alignment with the SDGs) of companies in India and made a modest attempt to understand the relationship between CSR spending and SDG scores across different states and union territories in India. Data was collected from various published reports and websites and Spearman's rank correlation coefficient was applied. This paper found a significant moderate positive correlation between CSR spending rank and SDG score.

Keywords: sustainability, corporate social responsibility, sustainable development goals

Corresponding Author How to Cite this Article To Browse
Avishek Dey, State Aided College Teacher, Department of Commerce, Maharani Kasiswari College, Kolkata, West Bengal, India.
Email: 		Dey A, Ghosh S, Understanding the Alignment of Corporate Social Responsibility (CSR) with Sustainable Development Goals (SDGs): Evidence from India. Soc Sci J Adv Res. 2026;6(2):54-62.
Available From
https://ssjar.singhpublication.com/index.php/ojs/article/view/344

Manuscript Received Review Round 1 Review Round 2 Review Round 3 Accepted
2026-02-05 2026-02-26 2026-03-15
Conflict of Interest Funding Ethical Approval Plagiarism X-checker Note
None Nil Yes 4.32

© 2026 by Dey A, Ghosh S and Published by Singh Publication. This is an Open Access article licensed under a Creative Commons Attribution 4.0 International License https://creativecommons.org/licenses/by/4.0/ unported [CC BY 4.0].

Soc Sci J Adv Res 2026;6(2)54
Download PDFBack To Article1. Introduction2. Literature
Review3. Objectives of
the Study, Data
Sources and
Methodology4. Data Analysis
and Findings5. ConclusionReferences
Dey A, et al. Understanding the Alignment of Corporate Social Responsibility

1. Introduction

The history of corporate social responsibility (CSR) in India reflects a journey from traditional philanthropic work towards a more strategic and sustainable approach to valuation. From pre-independence philanthropic initiatives to post-independence developmental efforts and the mandatory CSR provisions in the Companies Act of 2013, the concept of CSR has evolved significantly. Now, Indian corporates are embracing Corporate Social Responsibility (CSR) to create a positive impact on society, contribute to sustainable development, and address urgent environmental and social challenges. The Millennium Development Goals (MDGs), established in 2000, focused on reducing poverty, mortality, and illiteracy in developing countries. However, there were some problems related to implementation, and for this reason, the Sustainable Development Goals were implemented in 2015. This sustainable development project is more inclusive because it embraces both developing and developed countries. The Sustainable Development Goals were created with the strong belief that nations must participate in achieving these goals by leading towards sustainable development. The Sustainable Development Goals Division of the United Nations Department of Economic and Social Affairs (UNDESA) is responsible for assessing the implementation of the Sustainable Development Goals by 2030. It was adopted by 193 members. The agenda includes 17 SDGs and 169 targets and it is guided by the principles of universality, inclusivity and sustainability to ensure development for all people. The SDG summit is held every four years in the UN General Assembly and is reviewed and ratified by a high-level political forum. India has established a strong institutional framework for implementing the Sustainable Development Goals. In India, NITI Aayog is the apex body for implementing the Sustainable Development Goals, mapping projects, and coordinating with states and union territories. Central ministries implement sector-wise targets, and state governments play a key role in localizing these targets. The private sector and civil society are partners in emerging areas such as technology and renewable energy. The Ministry of Statistics and Programme Implementation (MoSPI) has played a key role in developing indicators to monitor the performance of the Sustainable Development Goals.

In India, NITI Aayog launched the SDG index with the help of technical support from the UN in India, using 113 indicators across 16 SDGs. The index was first launched in 2018, and at that time, the SDGs score was 57 out of 100. According to the latest editions of the SDG India Index 2023-24, India scored 71 out of 100, which was 66 in 2022-23. India ranked 99 out of 167 countries with a sustainability score of 66.95%, China ranked 49, where Finland ranked 1 in 2025 (https://dashboards.sdgindex.org/rankings). India can meet its SDG goals in two ways. One is through government-level initiatives, and the other is through corporate-level initiatives. Companies help to meet the SDGs through their CSR spending. In this paper, we made a modest attempt to establish a relationship between the CSR spending of companies in India and the Sustainable Development Goals (SDGs) score at the state level.

2. Literature Review

To comprehend the various contours, as well as features and gaps of the CSR and SDGs study, various articles have been published in various research journals and magazines. The literature review pertaining to CSR and SDGs in the global and Indian context from different journals at the national and international levels. Some of them pertinent to this study are mentioned below:

  • Mr. Fredrick Ma, Secretary of Financial Services (2004), in his speech, explored the concept of corporate social responsibility on the basis of a survey of 1500 businesses. In which 5% leaders said that corporate social responsibility is important for business, while 24% of the respondents said corporate social responsibility is not important, but the shareholders’ interest is the most important for the business, but his conclusion in CSR and corporate governance and complementary to each other.
  • Moon (2004), in his paper, examined the role of government in driving corporate social responsibility among corporations. The study explained that the drivers of corporate social responsibility are related to business and society. The study clarified that the government is a driver of CSR by making a true and clear relationship, properly formulating policies and regulations.

Soc Sci J Adv Res 2026;6(2)55
Dey A, et al. Understanding the Alignment of Corporate Social Responsibility

  • Ebner (2006) conducted an extended literature study to focus on the discussion of Sustainable Development (SD), Corporate Social Responsibility (CSR), and their relationship. A cluster has been identified that intends to clarify whether CSR correlates with the social dimension of Sustainable Development.
  • Hartman (2011), article “Corporate Social Responsibility in the Food Sector” in the European Review of Agricultural Economics Journal, analyzed the importance of corporate social responsibility in the food sector, particularly those companies that have a high brand image. CSR is an important part of these companies, but SMEs are less capable of discharging their obligation towards society.
  • Porter and Kramer (2011) advocated for the concept of creating shared value (CSV), proposing that companies can achieve economic success by addressing societal requirements. CSV promotes the integration of social value creation into core business strategies.
  • Schonherr (2016) explored how Sustainable Development Goals (SDGs) as a global agenda may serve as a reference framework that can support Transnational Corporations (TNCs) in improving their Corporate Social Responsibility (CSR) engagement to contribute sustainable development.
  • Jamali and Karam (2018) highlighted that CSR in developing countries is shaped by unique industrial contexts, requiring approaches tailored to local realities.
  • Yin and Jamali (2021) showed multinational subsidiaries in the chain strategically utilize CSR to balance institutional stakeholder pressures.
  • Sharma (2020) advocated that MSMEs could spearhead localized SDG achievements through innovative practices. It supports social stability, economic diversity, GDP growth, export revenue, industrial output, and the creation of jobs.
  • Carroll (2021) emphasized that CSR is no longer a marginal activity but has become integrated into corporate strategy as a driver of long-term value creation. In developing economies, CSR is increasingly linked to SDGs, especially in industries with significant environmental and social externalities.

  • Patil (2025), in his research, discovered the evolving existence of Corporate Social Responsibility (CSR) in advancing sustainability goals. In his research, he aims to categorize key trends, gaps, and the interplay between CSR initiatives and the accomplishment of Sustainable Development Goals (SDGs).
  • Garg (2025) examined the progression of CSR as it has moved from a purely humanitarian into something more complex with ecological, social, and economic dimensions. This research paper will look at these foundational factors in order to demonstrate how firms deploy CSR and, by doing so, not only indirectly support the UN SDGs but also fulfill secular moral obligations, and thus make things overall more just and stronger across global economies.

3. Objectives of the Study, Data Sources and Methodology

To explore the relationship between Corporate Social Responsibility (CSR) and Sustainable Development Goals (SDGs) in India following two objectives are set:

  • To analyze the CSR activities taken by Indian corporates collectively towards sustainable development for the year 2023-24.
  • To understand how the CSR activities and achievement of SDGs in India are correlated for the year 2023-24.

To accomplish the above objectives of this empirical study in Indian context covering all 28 states and 8 Union Territories (UTs), data have been collected from various secondary sources like websites, reports, news portals. The time period of the study is 2023-24. This paper applies Spearman's Rank Correlation Coefficient test. We use rank in order to scale the CSR activities undertaken in different states and UTs in India. Following null and alternative hypothesis are framed to understand the correlation statistically:

H0: Correlation between CSR and SDG is not statistically significant
H1: Correlation between CSR and SDG is statistically significant

All calculations are done by MS Excel.


Soc Sci J Adv Res 2026;6(2)56
Dey A, et al. Understanding the Alignment of Corporate Social Responsibility

4. Data Analysis and Findings

4.1 Presentation and Analysis of Data

CSR activities are prescribed under Schedule VII of the Companies Act, 2013. These activities are classified into twelve types covering different aspects of the society.

On the other hand, seventeen SDGs address global issues of importance. Following table shows how CSR activities and SDGs are aligned with each other.

Table 1: Alignment of CSR Activities with SDG

(12 CSR Activities as per Schedule VII, Companies Act 2013 and 17 SDGs)

CSR Activities under Schedule VIISDG
1.  Eradicating hunger, poverty and malnutrition.·  SDG 1 – No Poverty
·  SDG 2 – Zero Hunger
·  SDG 3 – Good Health and Well Being
·  SDG 6 – Clean Water and Sanitation
2.  Promoting education, including special education and employment enhancing vocational skills.·  SDG 1 – No Poverty
·  SDG 2 – Zero Hunger
·  SDG 4 – Quality Education
·  SDG 8 – Decent Work and Economic Growth
·  SDG 9 – Industry, Innovation and Infrastructure
·  SDG 12 – Responsible Consumption and Production
3.  Promoting gender equality, empowering women, setting up homes and hostels for women and orphans.·  SDG 1 – No Poverty
·  SDG 2 – Zero Hunger
·  SDG 4 – Quality Education
·  SDG 5 – Gender Equality
·  SDG 10 – Reduced Inequalities
4.  Ensuring environmental sustainability and ecological balance.·  SDG 6 – Clean Water and Sanitation
·  SDG 7 – Affordable and Clean Energy
·  SDG 11 – Sustainable Cities and Communities
·  SDG 12 – Responsible Consumption and Production
·  SDG 13 – Climate Action
·  SDG 14 – Life Below Water
·  SDG 15 – Life on Land
5.  Protection of national heritage, art and culture.·  SDG 6 – Clean Water and Sanitation
·  SDG 11 – Sustainable Cities and Communities
·  SDG 12 – Responsible Consumption and Production
6.  Measures for the benefit of armed forces veterans, war widows and their dependents.·  SDG 3 – Good Health and Well Being
7.  Training to promote rural sports, nationally recognized sports, paralympic sports and Olympic sports.·  SDG 8 – Decent Work and Economic Growth
8.  Contribution to the prime minister national relief fund and other funds.·  SDG 1 – No Poverty
·  SDG 2 – Zero Hunger
·  SDG 3 – Good Health and Well Being
·  SDG 4 – Quality Education
·  SDG 11 – Sustainable Cities and Communities
·  SDG 13 – Climate Action

Soc Sci J Adv Res 2026;6(2)57
Dey A, et al. Understanding the Alignment of Corporate Social Responsibility
9.  Contributions to incubators or research and development projects or public funded universities and other educational institutions.·  SDG 4 – Quality Education
·  SDG 5 – Gender Equality
·  SDG 7 – Affordable and Clean Energy
·  SDG 8 – Decent Work and Economic Growth
·  SDG 9 – Industry, Innovation and Infrastructure
·  SDG 13 – Climate Action
·  SDG 16 – Peace, Justice and Strong Institutions
·  SDG 17 – Partnerships for the Goals
10. Rural development project.·  SDG 1 – No Poverty
·  SDG 2 – Zero Hunger
·  SDG 3 – Good Health and Well Being
·  SDG 9 – Industry, Innovation and Infrastructure
11. Slum area development.·  SDG 1 – No Poverty
·  SDG 2 – Zero Hunger
·  SDG 3 – Good Health and Well Being
·  SDG 9 – Industry, Innovation and Infrastructure
12. Disaster management including relief, rehabilitation and reconstruction activities.·  SDG 8 – Decent Work and Economic Growth
·  SDG 9 – Industry, Innovation and Infrastructure
·  SDG 11 – Sustainable Cities and Communities

Source: Authors’ own compilation

Now, the attempt has been made to understand how many SDGs are covered by each of the CSR activities. From the following table, it is evident that CSR activities under serial number 9 (Contributions to incubators or research and development projects or public funded universities and other educational institutions) cover maximum number of SDGs. On contrary, CSR activities under serial number 6 (Measures for the benefit of armed forces veterans, war widows and their dependents) and 7 (Training to promote rural sports, nationally recognized sports, paralympic sports and Olympic sports) align with only one SDG.

Table 2: Number of SDG covered under each CSR activities

CSR activities serial123456789101112
No. of SDG covered465731168443

Source: Authors’ own compilation

If we consider the amount of CSR spending in 2023-24, the next table reveals that, Indian corporates spent the highest amount in “Promoting education, including special education and employment enhancing vocational skills” (46.658%), followed by “Eradicating hunger, poverty and malnutrition” (26.032%). The least was spent in “Contributions to incubators or research and development projects or public funded universities and other educational institutions” (0.005%).


Soc Sci J Adv Res 2026;6(2)58
Dey A, et al. Understanding the Alignment of Corporate Social Responsibility

Table 3: Patterns of CSR spending by Indian Companies in 2023-24

Sl. No.CSR Activities under Schedule VII, Companies Act 2013Amount in Rs. (Crore)%
1Eradicating hunger, poverty and malnutrition.9087.4126.032
2Promoting education, including special education and employment enhancing vocational skills.16,287.7846.658
3Promoting gender equality, empowering women, setting up homes and hostels for women and orphans.1092.383.129
4Ensuring environmental sustainability and ecological balance.3662.1310.491
5Protection of national heritage, art and culture.704.042.017
6Measures for the benefit of armed forces veterans, war widows and their dependents.68.040.195
7Training to promote rural sports, nationally recognized sports, paralympic sports and Olympic sports.692.091.983
8Contribution to the prime minister national relief fund and other funds.797.752.285
9Contributions to incubators or research and development projects or public funded universities and other educational institutions.1.910.005
10Rural development project.2408.096.898
11Slum area development.38.820.111
12Disaster management including relief, rehabilitation and reconstruction activities.68.320.196
Total34,908.76100.000

Source: Authors’ own compilation

Next analysis helps to understand sector-wise CSR spending. Table 4 presents that, in India, “Banking and Finance” sector spent the highest amount (20.538%) while “Media and Entertainment” sector spent the lowest amount (0.049%) towards CSR in 2023-24.

Table 4: Sector-wise CSR Spending

SectorAmount in Rs. (Crore)%SectorAmount in Rs. (Crore)%
Banking and Finance3038.7420.538Chemicals Pesticides and Fertilizer434.102.934
Oil Drilling Lubricants and Petrochemicals2604.6417.604Consumer Goods289.401.956
Computer Software and IT2315.2315.648Cables and Telecommunication144.700.978
Metals Mining and Minerals1591.7210.758Construction Contracting and Infrastructures144.700.978
Power and Heavy Engineering1447.029.780Food Processing and Beverages144.700.978
Miscellaneous1012.916.846Tyres144.700.978
Healthcare and Pharmaceuticals578.803.912Textiles28.940.196
Auto and Ancillaries434.102.934Media and Entertainment7.230.049
Cement434.102.934

Source: Authors’ own compilation

Among the all states in India, CSR spending was highest in Maharashtra (Rs. 6065.95 crores) and lowest in Mizoram (Rs.4.48 crores) in 2023-24. Among the Union Territories (UT), CSR spending was highest in Delhi (Rs. 1949.95 crores) and lowest in Lakshadweep (Rs.0.36 crores) in 2023-24. Figure 1 is referred in this context.

Figure 1: State and UT wise CSR spending

ssjar_344_01.PNG
Source: Authors’ own compilation

If we consider the SDG position among the all states and Union Territories in India in 2023-24, then Uttarakhand and Kerala got the highest position and Bihar secured the lowest position. Following figure reveals it.


Soc Sci J Adv Res 2026;6(2)59
Dey A, et al. Understanding the Alignment of Corporate Social Responsibility

Figure 2: State and UT wise SDG Score

ssjar_344_02
Source: Authors’ own compilation

Table 5 demonstrates CSR rank and SDG rank of all states and Union Territories (UT) in India. This table has been constructed after adjusting CSR spending of each state/UT by their area. A big size state has the scope for more spending in CSR activities which a small size UT lacks. So, first we calculate CSR in per Square Km (CSR spending Amount/Area in Square Km) and then rank accordingly. It helps to eliminate the size effect of the states/UTs. SDG rank has been calculated by using SDG Score.

Table 5: CSR and SDG Ranking

State/
UT		Rank-CSRRank-SDGState/
UT		Rank-CSRRank-SDGState/
UT		Rank-CSRRank-SDG
Andhra Pradesh1712Madhya Pradesh2824.5Tripura3119
Arunachal Pradesh3431Maha-
rashtra		615Uttar Pradesh1924.5
Assam2031Manipur2317Uttarakhand181.5
Bihar2636Megha-
laya		2933.5West Bengal1321
Chhattis-
garh		2524.5Mizoram3617Andaman & Nicobar Islands3521
Goa55Naga-
land		3033.5Chandigarh25
Gujrat912Orissa1528Dadra & Nagar Haveli and Daman & Diu428
Haryana717Punjab167.5Delhi121
Himachal Pradesh275Rajas-
than		2424.5Jammu and Kashmir3212
Jharkhand2235Sikkim217.5Ladakh3331
Karnataka109Tamil Nadu83Lakshadweep1128
Kerala121.5Telan-
gana		1412Puducherry312

Source: Authors’ own compilation

To understand the relationship between CSR and SDG statistically, following null (H0) and alternate (H1) hypothesis have been formed.

Test of Hypothesis:

H0: Correlation between CSR and SDG is not statistically significant
H1: Correlation between CSR and SDG is statistically significant

Table 6

StatisticsValueRemarks
Spearman's Rank Correlation Coefficient0.4099Moderate positive relationship
N36
T2.620314961
DF34
P0.013Reject H0 (p-Value < 0.05)

Source: Authors’ own compilation

4.2 Findings

  • CSR activities under serial 9, “Contributions to incubators or research and development projects or public funded universities and other educational institutions,” cover the highest SDGs (eight). On the other side, “Measures for the benefit of armed forces veterans, war widows and their dependents” (serial 6) and “Training to promote rural sports, nationally recognized sports, paralympic sports and Olympic sports” (serial 7) cover only one SDG in each case.
  • Indian companies collectively spent a total of Rs. 34,908.76 crore in 2023-24 in the twelve activities as mentioned in Schedule VII, Companies Act, 2013.
  • Indian companies spent the highest amount for promoting education and employment-oriented vocational skills development in 2023-24 (46.658%). On the other hand, the lowest area for CSR spending by Indian companies in 2023-24 was research and development projects (only 0.005 %, a very microscopic figure).
  • In India, the Banking and Finance sector spent the highest amount (20.538%), and the Media and Entertainment sector spent the lowest amount (0.049) towards CSR activities in 2023-24.
  • Maharastra spent the highest amount (Rs. 6065.95 Crore), and Lakshadweep spent the lowest amount (Rs. 0.36 Crore) towards CSR activities in 2023-24.


Soc Sci J Adv Res 2026;6(2)60
Dey A, et al. Understanding the Alignment of Corporate Social Responsibility

  • Regarding SDG Score, Kerala and Uttarakhand stood first (with a score of 79), and Bihar got the last position (with a score of 57) in 2023-24.
  • This paper found a significant moderate positive correlation between the ranks of CSR spending and the SDG Score in India in 2023-24.

5. Conclusion

Sustainable development agenda and corporate social responsibility are the need of the hour. Both are necessary for inclusive and sustainable development. India is a land of diversity. SDG are CSR are the new strings to bring uniformity. As per the findings of our study, the CSR spending and SDG achievement differ in magnitude across the sectors and goals. Different states are doing differently in this context. But, does higher CSR spending and higher ranking in SDG associated? Through our research paper we finally conclude that, India has experienced a moderate positive relationship in between CSR activities and SDG achievement in 2023-24. The relationship is good and healthy. The aim should be to improve it. Some SDGs are not so taken care through CSR activities. They must be properly addressed to get a better future.

At the end we can cite the limitations and further scope of research. In this paper, we used only one year data i.e. 2023-24. Inclusion of the previous years’ data (say last five years data) is instrumental for more conclusive remarks. We can apply advanced statistical model like regression analysis (SDG as outcome variable and CSR as regressor) to make a more in-depth study. Also, cross-country analysis may be attempted. However, addressing these limitations lead to further study on this topic.

References

1. Carroll, A,B. (2021). Corporate social responsibility: Perspective on the CSR construct’s development and future. Business and Society, 60(6), 1258-1278.

2. Ebner, D., & Baumgartner., R.J. (2006). The relationship between Sustainable Development and Corporate Social Responsibility. Corporate Responsibility Research Conference.

3. Frederick, Ma. (2004). Corporate social responsibility and knowledge based economy. A Speech Delivered at the Corporate Social Responsibility workshop organized by the British Consulate-General.

4. Garg, S., & Varshney, R. (2025). Intersection of CSR and sustainable development goals: A path towards sustainable development practices. Proceedings of Sustainability in Emerging Economics, 324, pp. 386-397.

5. Hartman, Monika. (2011). Corporate social responsibility in food sector. European Review of Agricultural Research, 38(3), 297-324.

6. https://csr.gov.in

7. https://dashboards.sdgindex.org/rankings

8. https://sdgindiaindex.niti.gov.in/#/

9. https://sdgs.un.org

10. https://www.niti.gov.in/sites/default/files/2024-07/SDG_India_Index_2023-24.pdf

11. https://www.pib.gov.in

12. Indian CSR Outlook Report 2025 (11th Edition). chromeextension://efaidnbmnnnibpcajpcglclefindmkaj/https://csrboximpact.in/storage/publications/Official%20ICOR%20Report%202025_Publication_Website.pdf

13. Jamali, D., & Karam, C. (2018). Corporate social responsibility in developing countries as an emerging field of study: A critical and systematic review. International Journal of Management Review, 20(1), 32-61.

14. Moon, Jermy. (2004). Government as a driver of corporate social responsibility: A U.K comparative perspective. International Center for Corporate Social Responsibility, No. 20.

15. Partil, A.H., Deshpande, A., & Pawar, J. (2025). A comprehensive review of the literature of corporate social responsibility (CSR) on sustainability development goals (SDG) and its impacts. Communications on Applied Nonlinear Analysis, 32(1), 737-753.

16. Porter, M,E., & Kramer, M.R. (2011). Creating shared value. Harvard Business Review, 89(2), 62-77.


Soc Sci J Adv Res 2026;6(2)61
Dey A, et al. Understanding the Alignment of Corporate Social Responsibility

17. Schonherr, N., Findler, F., & Martinuzzi, A. (2016). Exploring the interface of CSR and the Sustainable Development Goals. Transitional Corporations, 24(3), 33-47.

18. Sharma, G.D. (2020). Role of MSMEs in achieving sustainable development goals: Evidence from India. Journal of Entrepreneurship and Innovation in Emerging Economics, 6(1), 26-39.

19. Yin, J & Jamali, D. (2021). Collide or collaborate? The interplay of competing logics and institutional work in cross-sector social partnership. Journal of Business Ethics, 173(4), 775-793.

Disclaimer / Publisher's Note: The statements, opinions and data contained in all publications are solely those of the individual author(s) and contributor(s) and not of Journals and/or the editor(s). Journals and/or the editor(s) disclaim responsibility for any injury to people or property resulting from any ideas, methods, instructions or products referred to in the content.
Soc Sci J Adv Res 2026;6(2)62