The Corporate Social Responsibility (CSR) during the COVID-19 epidemic plays a role which is perceived as an indispensable and relevant facet of the corporate system. The primary goal of the research is to find out how much the CSR spending and CSR contribution gets affected during the COVID-19 epidemic and also to check out the focus area of the companies for CSR spending. The sample size consists of the top ten companies belonging to the NIFTY MEDIA Indexogram. The study used secondary data to analyze the data, graphs, and student t-tests. The findings showed that the mandatory provision of CSR has achieved a height. In comparison to previous years, CSR expenditure has been steadily increasing which indicates that Indian companies are genuinely committed to assisting the government in social activities, instead of only contributing money as a mandatory requirement.

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Keywords: Corporate Social Responsibility, CSR Contribution, Student- t-Test, Nifty Media.