Corporate Social Responsibility or CSR is the most talked about issue in the context of prevalent business environment. CSR is association or balance between social interest and business interest. It is also the sum total of ethical and legal responsibilities. Originally the business houses discharged these responsibilities under the philanthropic mechanism but as of now it becomes a legal constraint on the part the companies particularly in Indian context. Environmental sustainability, poverty eradication, women empowerment, rural development, promotion of art and culture etc. are the themes of CSR policy based on regulatory framework of CSR. This paper will discuss about the compliance with the legal requirements by the public sector undertakings and also the performances they have attained in accomplishing the social responsibility. It will also be an attempt to analyze the degree of coverage of themes under consideration.