Corporate Social Responsibility: An Overview and Impact of CSR activities in India during this pandemic COVID-19

Abstract

CSR is a way of returning back to the whole community by the corporate sector. These activities indulged in the development of the Nation. In this pandemic situation the shape of the CSR has also changed more and more companies contribute towards the relief Fund and indulge in many CSR activities. This paper examines How CSR activities undertaken by various Companies during this Pandemic situation. The main findings of the study are that CSR is now an essential part for the Growth of any Business. It has been found that now the focus has been changed from profit to Growth and development of their Industries as well as whole community. The main purpose of this paper is to explore the CSR contribution of companies in India during this crisis. More and More funds are donated to various Government Funds. After the announcement by the Government that amount donated by the companies in support of COVID-19 will be considered as CSR activities that are mandatory to spend by companies according to section135 amendment in companies act. Data collected purely on secondary basis mainly from Articles published, researches already done, electronic journals, research papers and websites etc. This paper is used mostly relevant sources that all topics related to the topic will be covered.