As per sec 135 of companies act 2013, Corporate social responsibility is a self regulating business model that help the co. to be socially accountable towards itself, stakeholders and public at large.

it develop a strong bond between employees and corporation; boost morale; and help both employees and employers feel more connected with the rest of the world.

CSR contribution = 2% of average profit of last 3 year

In today scenario most of the country allow the companies to contribute this CSR amount towards the corona virus donation fund.

it is regulatory to disclose these amount in notes to account.