This document discusses corporate social responsibility (CSR), including what CSR is, why companies engage in CSR, and the types of CSR activities companies undertake. It explains that companies engage in CSR for philanthropic, internal, and external reasons, including to benefit employees, customers, shareholders, and the local community. The document also outlines some specific CSR activities companies conduct, such as creating employment, providing financial resources through donations and sponsorships, sharing skills, and marketing and other types of support. It notes that while public sector units in India have a long history of CSR, mandatory CSR is a newer concept for multinational corporations.