There has, in recent times, been a meteoric rise in comprehending Corporate Social Responsibility ubiquitously, and how it may generate value for the business. CSR is perceived as a mechanism through which a company balances economic, environmental, and social objectives. In the Indian context, CSR has covered a very long journey, right from being primarily an outcome of philanthropy in an ancient era to the time when, in 2014, it was mandated for specific Indian companies. The Companies Act, 2013 emphasises corporate philanthropy rather than strategic CSR for Indian companies. The mandated disclosures on Corporate Social Responsibility, foster transparency and accountability by the Indian Companies. These disclosures intend to make sure that companies fulfil their societal obligations thereby promoting sustainable development. This study attempts to examine the extent of corporate social responsibility reporting practices under a mandatory regime. For this purpose, Annual Reports of Top Indian Companies by Average Market Capitalization, for the FY23 are perused. The CSR Disclosure index for this study is prepared according to the activities set out in Schedule VII of the Companies Act, 2013. The paper uses the technique of Content Analysis to estimate the extent of disclosure by Indian companies. The findings of the paper reveal the mean CSR disclosure of 44% only, in spite of operating under the mandatory regime of CSR rulings. The CSR initiative of ‘Eradicating hunger, poverty and malnutrition, promoting health care including preventive health’ is the most disclosed area, followed by ‘Promotion of education’ and ‘Enhancing vocation skills, especially among children, women, elderly, and the differently abled and livelihood enhancement projects’.