<h1>CSR spending shifts from metros to industrial hubs and Tier-2 cities; concentration risks and unequal targeting raise scrutiny</h1> A recent industry report indicates corporate social responsibility (CSR) spending has shifted from metropolitan districts toward industrial hubs and Tier-2 cities, with industrial-hub inflows up 120% and Tier-2 city funding up 55% over three years, while Tier-1 districts still receive about 30% of allocations. The analysis, based on filings to the corporate regulator, highlights concentration risks-193 districts received 75% of district-level CSR and nearly 90% of funds flow to low-poverty areas-and growing but limited targeting of high-poverty and aspirational districts. Public-sector undertakings allocate a higher proportion of CSR budgets to underdeveloped areas than private firms, raising potential compliance and public-interest scrutiny about equitable distribution and reporting transparency.