CORPORATE SOCІAL RESPONSІBІLІTY AND CORPORATE FІNANCІAL PERFORMANCE: A STUDY WІTH SPECІAL REFERENCE TO CORPORATE CRІMІNAL LІABІLІTY

AUTHOR – SAMIKSHA SINGH* & DR. JYOTSNA SINGH**

* STUDENT AT AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

** ASSISTANT PROFESSOR OF LAW AT AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

BEST CITATION – SAMIKSHA SINGH & DR. JYOTSNA SINGH, CORPORATE SOCІAL RESPONSІBІLІTY AND CORPORATE FІNANCІAL PERFORMANCE: A STUDY WІTH SPECІAL REFERENCE TO CORPORATE CRІMІNAL LІABІLІTY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 377-386, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

Corporate Social Responsibility (CSR) has emerged as an essential component of modern corporate governance. With growing societal expectations and legal obligations, corporations are increasingly required to balance profitability with ethical and social responsibilities. This research paper examines the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP), while also analyzing the impact of corporate criminal liability on this relationship. The study explores whether socially responsible corporate behavior enhances financial performance and how legal accountability for corporate crimes influences CSR initiatives. The findings indicate that CSR can improve corporate reputation, investor confidence, and long-term profitability, while corporate criminal liability acts as a regulatory mechanism encouraging ethical conduct and responsible business practices.

Keywords: Corporate Social Responsibility, Corporate Financial Performance, Corporate Governance, Corporate Criminal Liability, Companies Act 2013.