India’s Environmental, Social and governance (ECG) criteria is playing a crucial part India’s Environment, Social and Governance (ESG) criteria is playing a crucial part in corporate performance. ESG factors enhance reputation, brand, financial benefits, strategic benefits along with risk management. Corporate Social Responsibility (CSR) under ESG criteria is a set of company’s Activities to contribute to community welfare. The significance lies in more satisfied employees, loyal customers, access to new markets, and business opportunities, The proposed study aims to investigate the role of CSR in corporate financial performance. The research design will be descriptive, with a sample of size of 50, and the data will be collected using primary sources. The study will also evaluate CSR to employees, CSR to customers, CSR to the local community, and financial performance. The findings of this research will contribute to understanding the impact of CSR under ESG criteria on the financial performance of the Lohia Group.