This study is an insight into Securities Exchange Board of India (SEBI) mandatory corporate social responsibility provisions for corporated and the status of their implementation in an emerging economy. We have analyzed a sample of listed companies with regard to expenditure on CSR activities. The study examines the relevant data from 2015 to 2020 post the introduction of the mandatory 2 % CSR bill. The results show that there is a substantial increase in the expenditure on CSR after acquiring the mandatory status. Although sample companies have made disclosures on CSR norms. The mandated CSR policy in India has shown results in terms of CSR spend but to set further norms in this area. It should be analyzed whether this ideology of incurring expenses socially responsible . In this study we have discussed the practical implications of the regulatory amendments in CSR provisions on the Indian Corporate Sector