Corporate Social Responsibility, Financial Performance, Return on Assets, Return on Equity, NIFTY Companies, Profitability, Sustainability
1 article · search the full text for this term
-
Corporate Social Responsibility Spending and Financial Performance: Evidencefrom selected NIFTY Firms in India
Abstract: This study examines the relationship between Corporate Social Responsibility (CSR) expenditure and accounting-based financial performance, measured through Return on Assets (ROA) and Return on Equity (ROE), for selected NIFTY-listed companies over the period 2020–21 to 2024–25. Using secondary data collected from published annual reports, the research evaluates trends in CSR spending and assesses its influence on firm profitability. The findings indicate a consistent upward trajectory in CSR investments across most …
Published in NOLEGEIN Journal of Business Ethics , Ethos & CSRw · Vol. 9, Issue 2, 2026 · pp. 1–5 Read article