A STUDY OF CORPORATE SOCIAL RESPONSIBILITY REPORTING IN INDIA

Corporate Social Responsibility (CSR) has grown in importance and significance over the last few decades. Reporting on social, environmental issues has been voluntary so far. However, Governments and certain stock exchanges in some countries have made CSR reporting mandatory. CSR in India has gained a lot of attention and has been an issue for discussion with the enactment of Companies Act, 2013. The present study is aimed at examining compliance by companies in Energy and Metal sector under section 135 of the companies Act, 2013. The findings suggest overall improvement in compliance in 2017 compared to 2015. Health and Education sectors are the primary areas of CSR spending followed by rural development.