Shurveer S. Bhanawat, Deepika Yadav
Corporate Social Responsibility (CSR) has emerged as a crucial aspect of corporate governance, balancing social welfare with business profitability. In India, CSR is legally mandated under Section 135 of the Companies Act, 2013, requiring eligible companies to allocate at least 2% of their average net profits over the preceding three years toward social development initiatives. This paper provides an extensive cost-benefit analysis of CSR activities undertaken by selected companies listed on the BSE 30 Index. It assesses financial implications, brand reputation, regulatory compliance, and stakeholder engagement. The study finds that while CSR involves direct and indirect costs, it yields long-term benefits in brand loyalty, employee satisfaction, regulatory goodwill, and sustainable profitability.
CSR, Cost-Benefit Analysis, BSE 30, India, Corporate Governance, Sustainability, Business Ethics, Social Responsibility