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Accounting Metrics of CSR spending of selected NSE 200 Companies

Dr. P. Natarajan , Perumalraja.R , RinkuChampramar

Corporate Social Responsibility means what the companies gives back to the societies from their profits
for utilizing the resources like land, water, natural resources in the case of mining business, etc. CSR is the
voluntary duty of the companies to give back the good environment to the society. After profit
maximization, it is a social liability of the companies to enrich the surroundings by CSR activities. As
rightly, put forward by (“Commission of the European Communities,” 2002) that “CSR is a concept
whereby companies integrate social and environmental concerns in their business operations and in their
interaction with their stakeholders on the voluntary basis”. “Corporate social responsibility is the
commitment of business to contribute to sustainable economic development,