• Dr. B. Sandhya Rani
• Ch. Roja Rani

Corporate Social Responsibility (CSR) has become a widespread practice across various industries, with many businesses engaging in CSR and charity initiatives. The introduction of the Companies Act of 2013 in India, which mandated that businesses spend 2% of their average net earnings over the previous three years on CSR, significantly transformed the dynamics of CSR in the country. While CSR was initially defined as philanthropy, the concept has evolved to encompass accountability towards an organization's stakeholders. This paper presents a comparative analysis of the corporate social responsibility (CSR) spending practices of selected Maharatna companies in India. The purpose of this research is to explore the CSR spending patterns of these companies and identify the factors that influence their CSR practices. The study utilizes secondary data sources, including annual reports and CSR disclosures, to collect information on CSR spending over a period of five years (2017-18 to 2022). The collected data is analyzed using statistical methods, including mean, standard deviation and descriptive statistics. The results of this study provide valuable insights into the CSR practices of Maharatna companies. This paper contributes to the existing literature on CSR spending practices in India and provides useful information for policymakers, investors, and NGOs interested in evaluating the CSR performance of these companies

Corporate Social Responsibility, CSR Spendings, Maharathna companies

""Exploring Corporate Social Responsibility Spending of Select Maharatna Companies in India: A Comparative Analysis"", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 10, page no.f254-f268, October-2023, Available :http://www.jetir.org/papers/JETIR2310431.pdf

""Exploring Corporate Social Responsibility Spending of Select Maharatna Companies in India: A Comparative Analysis"", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 10, page no. ppf254-f268, October-2023, Available at : http://www.jetir.org/papers/JETIR2310431.pdf