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CSR RULES
& AMENDMENTS

CORPORATE SOCIAL RESPONSIBILITY

Building a Better Tomorrow | Business with Responsibility. CSR is not just a legal requirement, it's a commitment towards inclusive growth, sustainable development and a better society.

"Business that Cares, Builds a Better Tomorrow."

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CSR Rules and Amendments
KEY HIGHLIGHTS
  • Effective CSR Planning
  • Transparent Implementation
  • Timely Compliance
  • Positive Social Impact

Legal Compliance

As per Companies Act, 2013 (Section 135)

Sustainable Development

Focus on inclusive & sustainable growth

Brand Value & Reputation

Enhances brand image and stakeholder trust

Social Impact

Contributes to the welfare of communities & society

Risk Management

Strengthens business responsibility & reduces risk

APPLICABILITY – SECTION 135

CSR is applicable to every company (including its holding, subsidiary or associate company) which in any financial year meets any of the following criteria:

₹500 Crore
Net Worth or More
₹1,000 Crore
Turnover or More
₹5 Crore
Net Profit or More

* Criteria to be checked in the immediately preceding financial year

CSR SPEND REQUIREMENT

Eligible companies must spend at least 2% of the average net profits of the company made during the 3 immediately preceding financial years on CSR activities.

2%
  • Unspent amount can be transferred to a 'Unspent CSR Account' within 30 days.
  • Amount in Unspent CSR Account must be spent within 3 financial years.
  • If unspent even after 3 years, transfer to a Fund specified in Schedule VII, within 30 days.

CSR ACTIVITIES – SCHEDULE VII (EXAMPLES)

Education & Skill Development

Healthcare & Sanitation

Environment Sustainability

Gender Equality & Women Empowerment

Rural Development

Protection of National Heritage, Art & Culture

Support to Armed Forces Veterans

Promotion of Sports

& Many More…

* For complete list, refer to Schedule VII of the Companies Act, 2013

CSR COMPLIANCE PROCESS – STEP BY STEP

1

CSR Policy Framed & Approved by the Board

2

CSR Committee Constituted

3

Identify CSR Activities as per Schedule VII

4

Implement CSR Projects / Programs

5

Monitor & Track CSR Spending

6

Disclose in Board's Report & Annual Report (Form AOC-4)

7

Maintain Proper Records & Documentation

RECENT AMENDMENTS & KEY UPDATES
  • Clarification on CSR applicability for companies having multiple units / foreign branches.
  • Emphasis on impact assessment for ongoing projects.
  • Detailed reporting and disclosure in Board's Report.
  • Use of MCA portal (CSR-2 form) for reporting CSR activities.
  • Strengthened monitoring for unspent CSR amount.
DOCUMENTS & COMPLIANCES
  • CSR Policy
  • Board Resolution
  • CSR Committee Minutes
  • Annual Action Plan
  • CSR-1 (Registration on MCA Portal)
  • CSR-2 (Annual Filing)
  • Disclosures in Board's Report & AOC-4
IMPORTANT NOTES
  • CSR is over and above the normal business activities.
  • Administrative overheads are limited to 5% of total CSR spend.
  • Collaboration with registered trusts / NGOs / Section 8 companies is allowed.
  • International activities are allowed with Board approval & in line with CSR Policy.

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