Published Paper Details:

Commercial banks make a significant contribution to the Indian economy. Indian economic development in general and financial institutions, in particular, have made tremendous changes in the recent past. The Government of India and RBI insisted banks undertake Corporate Social Responsibility (CSR) and Corporate Governance practices for sustainable development. CSR is the self-governance mandatory practice followed by certain commercial banks in the corporate world and playing an outstanding role to bring out the relationship between banking sectors and society. The key objective of the present study is to analyze the impact of CSR expenses on the financial performance of leading commercial bank SBI in India. Further, the study explores the impact of CSR on financial performance measures like Net profit, ROA, ROE, and EPS. To assess the impact of CSR on the financial performance of commercial banks correlation and regression statistical tools have been used. The study reveals that the CSR expenditure and financial performance of commercial banks are correlated but have no positive impact on their financial performance.