• Mr. S. Shreedhar
• Dr. Ramesh O Olekar

This study investigates the impact of Corporate Social Responsibility (CSR) disclosures on the financial performance of FMCG companies listed on the National Stock Exchange (NSE) of India. Employing a quantitative and empirical research design, the study analyses secondary data from 17 purposively selected firms over four years (2020–21 to 2023–24), resulting in 68 observations. CSR disclosures were measured using a CSR Disclosure Index (CSRDI), constructed through binary content analysis across four categories Environmental, Consumer, Community Involvement, and Employee Disclosuresaligned with GRI standards. Multiple linear regression analysis was conducted through R using four financial performance indicators: Return on Assets (ROA), Return on Equity (ROE), Return on Capital Employed (ROCE), and Net Profit Margin (NPM). The findings indicate that Environmental Disclosure (ENVD) has a statistically significant negative impact on ROA, ROE, and ROCE, suggesting short-term cost implications. Community Involvement Disclosure (COMID) shows a positive and significant relationship with NPM, while Consumer Disclosure (COND) has a significant positive effect on ROE and ROCE. Employee Disclosure (EMPD), however, shows no significant influence on any performance measure.Control variables such as Firm Size positively influenced all financial indicators, while Company Age was significant only for NPM. The models demonstrated statistical significance with acceptable R² values for exploratory studies. Based on the regression outcomes, the null hypothesis (H₀) that CSR Disclosure has no significant impact on the financial performance of select NSE-listed FMCG companiesis rejected.

CSR Disclosure, Financial Performance, ROA, ROE, ROCE, NPM, FMCG, NSE India, Content Analysis, Multiple Regression.

"IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FINANCIAL PERFORMANCE OF SELECT NSE-LISTED FMCG COMPANIES IN INDIA: AN EMPIRICAL STUDY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 7, page no.69-73, July-2025, Available :http://www.jetir.org/papers/JETIRGZ06015.pdf

"IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FINANCIAL PERFORMANCE OF SELECT NSE-LISTED FMCG COMPANIES IN INDIA: AN EMPIRICAL STUDY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 7, page no. pp69-73, July-2025, Available at : http://www.jetir.org/papers/JETIRGZ06015.pdf