The NSS Units of Nirmala Memorial Foundation College of Commerce and Science (Autonomous) organized a Paper Bag Distribution Drive as the first NSS assignment for First Year B.Com. (Management Studies) and B.Com. (Accounting & Finance) students under the External Assessment component of the Co-Curricular Subject.Each student prepared 100 eco-friendly paper bags using the Best Out of Waste concept, utilizing old newspapers, magazines, calendars, and other reusable paper materials. The activity aimed to promote environmental sustainability, creativity, waste reduction, and social responsibility among students. A total of 208 students benefited from the activity.