The aim of this paper to detects the connection CSR expenditure and financial performance selected Indian steel companies during the post-COVID period, covering financial years 2020 to 2025. The study used secondary data. By engaging correlation and panel regression models, the research examines that whether higher CSR investments have a relationship with stronger profitability indicators. This study found a significant and relevant link between a Company’s financial well-being and its corporate social responsibility activities. It notes that firms that dedicate greater resources to CSR efforts demonstrate enhances financial outcomes regarding Profitability and asset efficiency. This pattern suggest that CSR is increasingly viewed not just a compliance requirement by as strategic investment aligned with overall corporate objectives. The stable efforts recognise by companies like Tata Steel and Vedanta highlight how sustained social engagement and reputational development can improve their financial stability. Though, there was a slight deterioration in CSR expenditure in the year 2023-24 for some companies. Instead of diminished promise to social obligation, this seems to be effect of an instant recalibration. Firms are encouraged not to consider CSR as an impartial initiative rather a core component of corporate strategy. Socially responsible investors can judge a company’s sustainability, ethical governance and goodwill by its CSR activities.
Mondal et al. (Thu,) studied this question.
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