CSR Disclosure by Selected Indian Companies of Automobile Industry during Pre and Post Companies Act, 2013

Corporate social responsibility was voluntary during pre-companies act, 2013 whereas after implementation of companies act, 2013 it has become mandatory for all companies to comply with the law and to spend minimum 2% of average profit of last three years for corporate social responsibility. Government has also classified all the areas in different eleven categories. This study shows the difference between areas covered before and after companies act, 2013.