This is about the current CBS Records label operated by the CBS Corporation.
For the record company once owned by CBS but now owned by Sony, see Columbia Records.
In December 2006, the CBS Corporation announced the reactivation of the CBS Records label, with the famed CBS eye as its logo. This version of CBS Records is a minor label, mostly concerned with recordings related to its TV operations.
Aside from the name, there is no connection between the CBS Corporation and Sony.