• Suman Rani

A business firm has many responsibilities in addition to producing and marketing goods and services at profit. Business Corporations are more than merely economic institutions. They are responsible to the shareholders and various stakeholders like customers, employees, suppliers, Government, community etc. As a corporate citizen, it must fulfil its economical, legal, ethical, and discretionary responsibilities. The present study is conducted to examine the impact of Corporate Social Responsibility (CSR) on financial performance of selected banks of India. In this study, the CSR expenditure was taken as an independent variable and financial performance was taken as a dependent variable. The financial performance was measured in terms of Return on Assets (ROA), Return on Equity (ROE) and Earnings per Share (EPS). The study adopted a descriptive and causal research design. The study was based on secondary data which was collected from the annual reports, CSR reports and sustainability reports of selected banks of India. In this study, the top four Indian Banks namely SBI, ICICI, HDFC, and PNB were selected on the basis of their Market Capitalization and Total Assets. The present study is focused on data of selected banks for the last five years i.e. from 2020-2025 for the purpose of analysis. The collected data was analyzed using the Statistical Package for Social Science (SPSS) applying descriptive statistics, correlation and regression analysis. The findings of the study were that there is no significant impact of CSR on financial performance of selected banks of India. The study showed that there is negative correlation between CSR expenditure and ROA, ROE and EPS of selected banks. It indicates that increase in CSR expenditure leads to decrease in Financial Performance of banks

CSR, ROA, ROE, Financial Performance, EPS.

"IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.13, Issue 2, page no.b562-b575, February-2026, Available :http://www.jetir.org/papers/JETIR2602176.pdf

"IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.13, Issue 2, page no. ppb562-b575, February-2026, Available at : http://www.jetir.org/papers/JETIR2602176.pdf