Corporate Social Responsibility(CSR) is a mechanism which enfold the responsibility of company’s operation and result in a assertive impingement on shareholders and the society at large.The United States Sentencing Commission Guidelines plays a significant role in CSR activities to pump up the  social commitments of the business organizations.In UK ,as per the Companies Act, 2006, CSR becomes a elemental part of Corporate Governance. CSR got an intensive consideration in the European Countries  since the inception of the European Union.In India the arena of CSR activities have changed intensively from 1st April,2014.According to the Section 135(5) Companies Act,2013, the companies falling under Section 135(1) have to spend 2% of their average net profit of three immediately preceding financial years in CSR activities. Most of the Indian companies end up only with this legal mandate.Though few of them showed their bona fide philanthropic nature.On this context, the objective of the study is to explore the true intention, beyond legal compulsion, of the Indian companies regarding CSR activities and evaluation of actual CSR spending after the enforcement of Companies Act,2013  on a quantitative terrain.

KEYWORDS: Corporate Social Responsibility(CSR), Compulsion, Commitment.