Abstract:
Corporate Social Responsibility (CSR) is closely connected with a specialized type of team work in which the
government, the civilians and the community work altogether to get inclusive growth and furnished progress
for the millions of deserved people. As far as CSR in India is concerned, it is the first country to mandate the
minimum level for CSR related activities in 2014 as per the new rules in Section 135 of India’s Company Act
of 2013. As India has the population of over 120 crore, its economic prosperity and social improvement is
hardly to occur due to various problems faced by Indian population, especially the middle-income group.
Therefore, the government is ought to manage such problematic conditions and provide what is needed. So
that after new experiences from private sector like major business giants, government mandated corporate
social responsibility for the companies which come under the bound of the Companies Act-2013. The public
companies’ high strata category is Maharatna category. As there are seven PSUs of Maharatna category, it is
required to analyze the status of its CSR.
