• Prof. Manoj Kumar Agarwal
• Ms. Parul Chaudhary

Abstract In 21stcentury world is more globalized and interconnected. Business houses are doing social responsibility towards their stakeholders through their philanthropic activities known as Corporate Social Responsibility(CSR). These activities bring benefits to stakeholders and welfare to the society. This concept has continued to grow its importance and significance that today, it is impossible that anyone reading a newspaper, magazine or any journal ignore this issue to consider. This concept of social responsibility by Indian companies are governed by The Companies Act, 2013 and mandated certain business houses to spend on CSR activities. And so, the business world has to alter their work culture according to the market demands. With the changing scenario, Indian companies are not at all backing out with their Social responsibility and some are already doing it. The aim of this study is to highlight the CSR focus areasin which the Indian companies are doing their social activities and spend money in the form of CSR expenditure. Additionally, this paper gives an insight on the concept of Corporate Social Responsibility and its importance in today’s era for the business houses and their stakeholders. Keywords:Corporate Social Responsibility(CSR), Corporate behavior, Financial Performance, CSR practices, India

Keywords:Corporate Social Responsibility(CSR), Corporate behavior, Financial Performance, CSR practices, India

"CSR Expenditure in India: A case study of Reliance Industries Limited and Tata Consultancy Services Limited ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 8, page no.a182-a194, August-2023, Available :http://www.jetir.org/papers/JETIR2308027.pdf

"CSR Expenditure in India: A case study of Reliance Industries Limited and Tata Consultancy Services Limited ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 8, page no. ppa182-a194, August-2023, Available at : http://www.jetir.org/papers/JETIR2308027.pdf