A company has some certain responsibilities towards the Community, Society and stakeholders. At Present, CSR is gaining importance day by day. Some companies are using CSR as a strategic tools/tactic to gain a competitive advantage in global market. In Fertilizer Industry, The Rashtriya Chemicals and Fertilizers Limited (RCF) is a popular fertilizer & chemical manufacturing undertaking of Government of India. As part of its CSR initiatives, RCF Limited has already undertaken the several projects/activities/initiatives in main area of Promoting Education, Promoting Health Care and rural development for the benefit of the community/society. This study tried to find whether RCF Ltd. is fulfilled the all legal provisions mentioned in section 135 of the Companies Act, 2013. This research paper also described the Meaning/definition of CSR, activities mentioned in Schedule-VII of Companies Act, 2013. It also highlights the key points of CSR Policy & CSR activities/initiatives undertaken by RCF Limited. This study also analysed the CSR Expenditure/Spending during the period from 2014-15 to 2019-20.

KEYWORDS: CSR, CSR Initiatives/Activities, CSR Policy, CSR Expenditure, RCF Ltd.