The document discusses corporate social responsibility (CSR) practices of Indian firms. It proposes that Indian firms conduct CSR aligned with stakeholder needs and expectations. It notes the Indian government's proposal for mandatory CSR spending. Four hypotheses are presented: 1) CSR orientation differs based on profits, 2) CSR differs for B2B vs B2C firms, 3) CSR differs between manufacturing and non-manufacturing firms, 4) CSR differs between public and private sector firms. Data analysis of top 200 firms supported hypotheses 1, 2, and 3 but not 4.