The Government of India has implemented the concept of Corporate Social Responsibility (CSR) in the Companies act, 2013 in order to encourage the corporate sector to contribute to the development of the society by notifying the rules for CSR spending u/s 135 of the Companies Act, 2013 along with Companies (Corporate Responsibility Policy) Rules, 2014 w.e.f. 1st April, 2014. Based on the above mentioned event the study makes an attempt to make a comparative discussion on the regulatory guidelines of Corporate Social Responsibility (CSR) practices in India and practices made by the select IT companies in India and also to enquire into the relationship between Corporate Social Responsibility and Corporate Performance of IT companies in India by analyzing some secondary data from the Annual Reports of some leading IT Companies over a span of 5 years time period from 2012–13 to 2016–17. The study finds that CSR has significant positive relationship with Corporate Performance of IT companies in India.
Companies Act, 2013, Corporate Social Responsibility, Corporate Social Performance
