The primary objective of CSR in the context of sports for persons with disabilities in India is to promote inclusivity and equal opportunities in sports, ensuring that individuals with disabilities have access to sports facilities, training, and competitions.

The Companies Act, 2013, mandates CSR spending by companies in India. It requires companies with a net worth of INR 500 crore or more, or a turnover of INR 1000 crore or more, or a net profit of INR 5 crore or more, to spend at least 2% of their average net profits on CSR activities.

CSR initiatives in sports for persons with disabilities in India encompass a wide range of activities, including providing accessible sports facilities and equipment, organizing sports events and competitions, supporting the training and development of athletes with disabilities, and promoting awareness and changing attitudes towards disability in sports.

Reliance Industries Limited has been recognized for its outstanding CSR initiatives in sports for persons with disabilities. The company has supported various initiatives, including the construction of accessible sports facilities, sponsoring sports events for persons with disabilities, and providing scholarships to athletes with disabilities.

The Paralympic Committee of India (PCI) plays a crucial role in promoting CSR initiatives in sports for persons with disabilities. It coordinates and facilitates CSR initiatives, provides technical and financial assistance to organizations implementing CSR initiatives, advocates for the rights of persons with disabilities in sports, and monitors and evaluates the impact of CSR initiatives in sports for persons with disabilities.

CSR initiatives can contribute to the overall development of sports for persons with disabilities in India by increasing the visibility and participation of persons with disabilities in sports, improving the quality of sports facilities and equipment available to persons with disabilities, providing financial support to athletes with disabilities, and raising awareness about the importance of sports for persons with disabilities.

Organizations implementing CSR initiatives in sports for persons with disabilities in India face several challenges, including lack of awareness about the needs of persons with disabilities in sports, limited resources and funding, lack of accessible sports facilities and equipment, and negative attitudes and stereotypes towards disability in sports.

CSR initiatives can help to break down barriers and promote inclusivity in sports for persons with disabilities by providing opportunities for persons with disabilities to participate in sports, raising awareness about the abilities of persons with disabilities in sports, challenging negative attitudes and stereotypes towards disability in sports, and creating an environment where persons with disabilities feel welcome and respected in sports.

The media plays a crucial role in promoting CSR initiatives in sports for persons with disabilities by raising awareness about CSR initiatives in sports for persons with disabilities, highlighting the achievements of athletes with disabilities, challenging negative attitudes and stereotypes towards disability in sports, and encouraging companies to invest in CSR initiatives in sports for persons with disabilities.

CSR initiatives can contribute to the sustainable development of sports for persons with disabilities in India by providing long-term support for sports programs and initiatives for persons with disabilities, investing in accessible sports facilities and equipment, supporting the training and development of coaches and officials in disability sports, and promoting research and innovation in disability sports.

There are several successful examples of CSR initiatives in sports for persons with disabilities in India, including the Reliance Foundation's 'One Million Dreams' initiative, the Tata Trusts' 'Ability Unlimited' initiative, the Infosys Foundation's 'Sports for Development' initiative, and the Adani Foundation's 'Inclusive Sports' initiative.

CSR initiatives can help to create a more inclusive society for persons with disabilities in India by promoting the participation of persons with disabilities in sports, raising awareness about the abilities of persons with disabilities, challenging negative attitudes and stereotypes towards disability, and creating opportunities for persons with disabilities to interact with non-disabled people.

The government plays a crucial role in promoting CSR initiatives in sports for persons with disabilities by creating a conducive policy environment for CSR initiatives in sports for persons with disabilities, providing financial incentives to companies that invest in CSR initiatives in sports for persons with disabilities, recognizing and rewarding companies for their outstanding CSR initiatives in sports for persons with disabilities, and monitoring and evaluating the impact of CSR initiatives in sports for persons with disabilities.

Key performance indicators (KPIs) for measuring the impact of CSR initiatives in sports for persons with disabilities include the number of persons with disabilities participating in sports, the quality of sports facilities and equipment available to persons with disabilities, the level of awareness about the abilities of persons with disabilities in sports, and attitudes and perceptions towards disability in sports.