An analysis of CSR reports of BSE- listed 100 companies presents that 27% companies have spent more than prescribed CSR spend and 64% companies have spent less than the prescribed CSR.
![CSR_SLSV](http://www.soundnlight.in/wp-content/uploads/2015/07/CSR_SLSV.jpg)
These 100 companies are a good representation of large and medium companies and account for 33 sectors as per the BSE sector classifications.
Source – NGO Box