A STUDY ON THE IMPACT OF CSR ON FINANCIAL PERFORMANCE OF SELECTED COMPANIES

摘要

This study is about to know the impact of CSR on financial performance of the selected companies. The purpose of the study was to determine the effect of corporate social responsibility on the financial performance of the selected company with the help of PAT, ROA, ROE, ROC & EPS. For the analysis we used descriptive research design and collected data from annual report of companies from 2016 to 2019. The simple regression model used for analyzing the impact in which CSR taken as an independent variable and PAT, ROA, ROE, EOC & EPS as dependent variable. From the regression analysis it is found that there is an impact of CSR contribution on Profit before Tax (PBT) in Hindustan zinc. Return on equity (ROE) in Bharat Petroleum cor. And Ambuja cement, return on capital employed (ROC) in Mahindra and Mahindra and return on earning per share (EPS) in Ambuja cement. There is no impact found in Tata Chemical, Infosys Ltd, Tata Motors, ITC, and Indian Oil Corporation.