Özet:

Corporate social responsibility should serve as a strategic mechanism to promote the constructive involvement of the private sector in initiatives to enhance value for all stakeholders that will facilitate the way towards Sustainable development. It promotes various growth possibilities, growth opportunities and public-private collaborations and links consumers, vendors, stakeholders and communities. Corporate social responsibility is an emerging idea in India, and its minimal familiarity is actually the biggest barrier towards its broader acceptance. It will bring greater meaning to their reputation and prestige that will go a long way towards enhancing the identities of non banking financial institutions. Corporate social responsibility is effectively characterized as 'best practise,' i.e. a comprehensive evaluation and control of the impacts of an organisation through the whole industry from material supply to reducing pollution.The focus of this research is to explore the sustainable influence of the corporate social responsibility (CSR) of non-banking financial sector in India, Financial reporting strategies and their effect on financial results. The data from annual reports of these financial institutes were used for the analysis. The tools used in this analysis were material review and panel data techniques. The outcomes of this study shows an improvement in the total disclosure of CSR for all the institutions in the study, and the results demonstrate the participation of these institutions in CSR operations, and their proper disclosure helped to boost their accounting-based financial efficiency as a result of the return on equity (ROE) and return on assets (ROA). The findings of this research contribute to a deeper understanding of CSR activities in the non-banking financial sector of a developing market which makes a diverse attempt to improve its financial environment and can promote sustainability with the financial industry.

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