• Manoj Kumar Suryawanshi
• Dr. Niranjan Sahoo

CSR is the means by which business contributes to that stability rather than detracting from it. By establishing and maintaining a corporate agenda which recognizes social priorities and is tailored to meet them, business displays its human face to consumers, communities and opinion leaders. Training, the transfer of skills and expertise, new technological solutions, contracting of services, helpful infrastructure development, as well as community social and health programs and a clear commitment to human rights can all demonstrate the will to be a good local citizen and to help create sustainable livelihoods. For any company, giving a high priority to CSR is no longer seen to represent an unproductive cost or resource burden, but, increasingly, as a means of enhancing reputation and credibility among stakeholders – something on which success or even survival may depend. The purpose of the study is to appraise the policies of corporate social responsibility and its implication in India. Companies from India were considered to provide substantial data. For the financial years 2012-2017, the Corporate Social Responsibility of companies were considered for the pre and post-effect of Companies Act 2013, the Corporate Social Responsibility of 75 companies was considered. Purposive sampling was undertaken for the research study

Key words: CSR, Corporate social responsibility, Companies Act 2013

" Comparison of Actual CSR Spending and Prescribed CSR Spending", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 3, page no.g322-g326, March-2023, Available :http://www.jetir.org/papers/JETIR2303648.pdf

" Comparison of Actual CSR Spending and Prescribed CSR Spending", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 3, page no. ppg322-g326, March-2023, Available at : http://www.jetir.org/papers/JETIR2303648.pdf