Corporate Social Responsibility is gaining much importance in the modern era of technologies. Business Enterprises are recognizing the fact that being responsible to the society it locates is very essential to its existence. Moreover Companies Act 2013 makes CSR mandatory for companies with a net profit of Rs 5 Crore or more, or a net worth of Rs 500 Crores or more or a turnover of Rs 1000 Crores or more. In this paper an attempt is made to examine the CSR expenditure by PSUs and Non PSUs in various states of India.

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Keywords: CSR, PSUs, Business Enterprises, Economic Development, Sustainable Development.