Corporate have, historically worked with the primary ideal of profit- making in the world of business. Increase in shareholder value and fiscal earnings remaining the principal motivating factors, the last decade has seen sensitisation towards a wider range of issues on the part of commercial world; areas  similar as  terrain, society, working conditions and  installations, ethical practice and like, when  properly addressed from what is  moment called Commercial Social Responsibility (CSR). It's the “triple bottom line” of the commercial the combination of their fiscal, social and environmental conditioning or performances in the process of conducting their business. Therefore, CSR redeems the companies from their one- dimension image; it contrasts with the generally held belief that businesses prospects are driven solely by profit – motive and use their coffers only to reap fiscal prices. It has been   honored that in the long run, social and environmental mindfulness or contribution will be more respectable to the public; the company’s long- term character and sustainability may thereby beenhanced important to the benefit of shareholders and stakeholders likewise, whose precedence’s and interests are   properly looked at. Business shares a complementary relationship with Society it makes  gains, if they can offer commodity  salutary to the society in which it functions and from which it has a clean image to gain from that society, which in turn may  grease newer  gambles and a better all round track record Community service, backing performances, health- care conditioning, special education and training programmes,  literacy, beautification and preservation of artistic heritage constitute a representative range of  enterprise through which business organisations may play a  pivotal  part in the lives of vast  maturity of shareholders. The study is concentrated on social responsibility practices of Indian MNCs. Then an attempt has been made to examine how responsibly Indian MNC’s are responding to their social and environmental scores before and after the preface of the Companies Act, 2013. The  ideal of the present study is to understand, review and judge the CSR   enterprise of Indian MNCs, with a view to understand their current position of social responsibility  practices and plan to bring about an  enhancement in this sphere in the future.

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Keywords: Practices, Responsibility, Emergence, Operations, Social, Contribution, Business.