THE CSR SPENDING ANALYSIS OF INDIAN CORPORATE SECTOR: A CASE STUDY OF NIFTY-50 INDEXED COMPANIES

Abstract

CSR means that a company will only meet the wants and demands of its users and owners. It can also mean meeting the basic needs of the business and the needs of the community. Companies can help people and promote their brand at the same time through CSR programs that include responsible business practices, charity, and planned efforts. This chapter explains the theory and practical ideas behind CSR as well as how it works. For the study, a purposeful sampling of the top 50 industries named under NSE NIFTY-50 in 2023 was chosen. Over the course of Four years, from 2020 to 2023, secondary data were collected and analysed using regression analysis. The results are shown in the form of factors that show why Indian corporations spend so much on CSR. Further the results of the study revealed that the companies selected in present study are spending in different preparation for CSR activities.