Corporate Social Responsibility (CSR) is a perplexing issue from the perspective of business. CSR includes philanthropic, ethical, legal and economic activities. India has a long history of philanthropic activities. This paper explores the extent of the compliance with the provisions of Companies Act, 2013 relating to mandatory expending on CSR activities by the Indian companies. The sector wise CSR spending by a few selected Indian companies is analysed in detail to judge the CSR policies of selected Companies. This study found that most of the big companies have spent more than 2% of the last three years average profit and other few companies do not comply with the requirements of mandatory CSR spending. This study also found that all companies have given more thrust on healthcare and education. More projects ought to be taken on environment sustainability, protection of national heritage, art & culture, rural sports, rural development projects and disaster management to ensure use of mandated CSR expenditure in other relevant areas.

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Keywords: Corporate Social Responsibility, CSR, Mandatory CSR, Sector wise CSR.