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PurposeThis study is an attempt to study the overview of CSR provisions' applicability and trends of S&P BSE 100 Companies. To determine whether there is any significant difference in the actual expenditure on CSR and the expenditure to be done as per the CSR provision of Company Act 2013. Design/methodology/approach The study is descriptive and cross-sectional study. Descriptive statistics and t-test have been used to analyze the data. Findings The study found no significant difference in the actual expenditure on CSR and the expenditure to be done as per the CSR provision of the Company Act 2013.The actual amount spent on CSR is increasing and the unspent amount on CSR is decreasing throughout the study. Numbers of companies are increasing which are spending more amount as per the provision. Most of the companies are spending on health care, education, rural development, gender equality, and slum area development, etc., mostly the elements which are used as a tool for sustainable development. Research Limitations/implications The study is based on the secondary data and considered the S&P BSE 100 Companies only. Practical implications The study shows that the implications of CSR provision will be fruitful for stakeholders, society and environment as well as for the sustainable development of the Indian economy. Originality The study has mainly focused on applicability of CSR provision and trends of S&P BSE 100 Companies on the basis of cross-sectional study and tested a descriptive item which shows actual expenditure on CSR and the expenditure to be done as per the CSR provision of the Company Act 2013 a tool for sustainable development.

Corporate Social Responsibility and Sustainable Development - A Study of S&P BSE 100 Companies