Perpetual Capital–Hurun India Impact 50 list: Hindustan Unilever tops, companies spend ₹8,000 crore on CSR

Perpetual Capital and Hurun India on Wednesday released the Perpetual Capital Hurun India Impact 50 – 2026, ranking 50 listed companies on their alignment with the United Nations’ 17 Sustainable Development Goals (SDGs).

Hindustan Unilever topped the list with a score of 53.9, followed closely by HCL Technologies (53.8) and Grasim Industries (52.6). Tata Motors and Dabur India completed the top five.

The 50 companies together reported revenue of ₹48.5 lakh crore and a combined net profit of ₹4.95 lakh crore. Their cumulative CSR spending exceeded ₹8,000 crore, reaching over 200 million beneficiaries, according to the report.

Climate Action emerged as the most prioritised goal, with 48 companies setting measurable, time-bound targets. Responsible Consumption & Production and Affordable & Clean Energy followed. JSW Energy scored a perfect 10 on Climate Action metrics.

Renewable energy adoption was a key differentiator. Hindustan Unilever reported 97% renewable energy use, while Wipro and Tata Consultancy Services reported 79% each. In water stewardship, Mahindra & Mahindra recorded a water positivity index of 15 times.

Sectorally, Metals & Mining led with seven companies on the list, followed by Software & Services, Energy, and Consumer Goods with six each. Mumbai accounted for 26 of the 50 companies.

Anvitha Prashanth, Partner at Perpetual Capital, said the findings show that large corporates are setting measurable targets across gender equality, R&D and sustainability-linked capex. “Stakeholder value creation strengthens long-term resilience,” she said.

Pranav Prashanth, Partner at Perpetual Capital, noted that sustainability is becoming a core business imperative across large enterprises.

Anas Rahman Junaid, Founder and Chief Researcher at Hurun India, said sustainability has moved from reporting to strategy. “The shift from compliance to measurable impact is evident across sectors,” he said.