📄 Abstract
This study examines the relationship between corporate social responsibility (CSR) expenditure and the financial performance of selected companies over five-year period. The analysis is based on secondary data collected from company reports and employs statistical techniques, including descriptive statistics, corelation analysis and regression analysis. Financial performance is evaluated using key indicators such as Earning per share (EPS), profit before tax (EBT) and Return on Equity (ROE). The findings reveal a study increase in CSR expenditure during the study period; however, no statistically significant direct relationship is observed between CSR spending and the selected financial performance measures. In contrast, profitability exhibits a strong positive association with both EPS and ROE. The regression results further indicate that the model is statistically significant, suggesting that the selected explanatory variables collectively influence EPS. Overall study concludes that while CSR expenditure may not generate immediate financial benefits, it plays an important role in strengthening corporate reputation, supporting long term organisational sustainability, and creating enduring value for stakeholders.
🏷️ Keywords
📚 How to Cite:
Suneetha C , IMPACT OF CORPORATE SOCIAL RESPONSIBILITY SPENDING ON PROFITABILITY OF SELECTED NSE COMPANIES , Volume 12 , Issue 8, August 2026, EPRA International Journal of Multidisciplinary Research (IJMR) , Pages: 628 - 632 , DOI: https://doi.org/10.36713/epra28881