Lok Sabha Question No. 5219 (UNSTARRED), answered on 2023-04-03
Subject: Use of CSR Fund
Ministry: CORPORATE AFFAIRS
Asked by: Hemant Tukaram Godse

## GOVERNMENT OF INDIA

## MINISTRY OF CORPORATE AFFAIRS

## LOK SABHA

## UNSTARRED QUESTION NO. 5219

ANSWERED ON MONDAY, APRIL 3, 2023/CHAITRA 13, 1945 (SAKA)

## USE OF CSR FUND

## QUESTION

## 5219. SHRI HEMANT TUKARAM GODSE:

Will the Minister of CORPORATE AFFAIRS be pleased to state:

- (a) whether  the  Government  has  succeeded  in  spending  the  entire  amount  of Corporate Social Responsibility (CSR) funds during the last four years;
- (b) if so, the details thereof, organisation-wise;
- (c) whether it is also a fact that the Government is supporting lease hold/local social  organisations,  schools,  hospitals  and  local  bodies  towards  different developmental works under CSR; and
- (d) if so, the details of the criteria and expenditure incurred under CSR during the said period, area-wise?

## ANSWER

MINISTER OF STATE (INDEPENDENT CHARGE) OF THE MINISTRY OF STATISTICS AND PROGRAMME IMPLEMENTATION; MINISTER OF STATE (INDEPENDENT CHARGE) OF THE MINISTRY OF PLANNING AND MINISTER OF STATE IN THE MINISTRY OF CORPORATE AFFAIRS

## [RAO INDERJIT SINGH]

(a) & (b):  Under the Companies Act, 2013 ('Act'), Government does not spend any CSR fund as there is no provision for allocation of CSR funds to the Government. The CSR framework is disclosure based and CSR eligible companies are required to file details of CSR expenditure annually in the MCA21 registry. All data related to CSR expenditure filed by companies in MCA21 registry, including Development Sectorwise and company-wise, is available in public domain at www.csr.gov.in.  On the basis  of  annual  filings  made  by  Companies  in  the  MCA21  registry,  the  CSR expenditure  by  various  public  and  private  sector  companies  during  the  last  four Financial Years (FY) 2017-18 to 2020-21 is given below:

| Particulars              | FY 2017-18   | FY2018-19   | FY 2019-20   | FY 2020-21   |
|--------------------------|--------------|-------------|--------------|--------------|
| CSR Expenditure (In Cr.) | 17,098.20    | 20,196.95   | 24,954.78    | 25,714.65    |

(Data upto 30.09.2022)      [Source: National CSR Data Portal]

Further, the companies are required to file CSR details for financial year 2021-22 on or before 31.03.2023.

(c) & (d):  Schedule VII of the Act indicates the eligible list of activities that can be undertaken by the companies as Corporate Social Responsibility (CSR). The items

enlisted in the Schedule VII of the Act, are broad-based and intended to cover a wide range of activities.  Under the Act, CSR is a Board driven process and the Board of the company is empowered to plan, decide, execute and monitor CSR activities of the company based on the recommendation of its CSR Committee. The Government does not issue any specific direction to the companies to spend in any particular geographical area or activity.  Section 135 of the Act mandates every company having net worth of Rs. 500 crore or more, or turnover of Rs. 1000 crore or more, or net profit of Rs. 5 crore or more during the immediately preceding financial year, to spend at least two per cent of the average net profits of the company made over immediately preceding three financial years towards CSR as per the CSR Policy of the Company.

State/UT-wise and Development sector-wise details of CSR expenditure by all the companies during last four Financial Years (FY) 2017-18 to 2020-21 are at Annexure

- I & II respectively.

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Annexure -I

## ANNEXURE REFERRED TO IN REPLY TO PART (c) & (d) OF LOK SABHA UNSTARRED QUESTION NO. 5219 FOR 03.04.2023

| States/UTs-wise CSR Expenditure (Rs. in crores)   | States/UTs-wise CSR Expenditure (Rs. in crores)   | States/UTs-wise CSR Expenditure (Rs. in crores)   | States/UTs-wise CSR Expenditure (Rs. in crores)   | States/UTs-wise CSR Expenditure (Rs. in crores)   | States/UTs-wise CSR Expenditure (Rs. in crores)   |
|---------------------------------------------------|---------------------------------------------------|---------------------------------------------------|---------------------------------------------------|---------------------------------------------------|---------------------------------------------------|
| S. No.                                            | States/UT                                         | FY 2017-18                                        | FY 2018-19                                        | FY 2019-20                                        | FY 2020-21                                        |
| 1                                                 | Andaman and Nicobar                               | 0.73                                              | 0.82                                              | 1.29                                              | 2.86                                              |
| 2                                                 | Andhra Pradesh                                    | 575.07                                            | 665.97                                            | 710.12                                            | 715.81                                            |
| 3                                                 | Arunachal Pradesh                                 | 11.91                                             | 24.56                                             | 18.02                                             | 10.58                                             |
| 4                                                 | Assam                                             | 211.33                                            | 210.00                                            | 285.00                                            | 167.78                                            |
| 5                                                 | Bihar                                             | 106.17                                            | 137.57                                            | 110.48                                            | 79.30                                             |
| 6                                                 | Chandigarh                                        | 20.51                                             | 11.46                                             | 15.58                                             | 13.19                                             |
| 7                                                 | Chhattisgarh                                      | 176.70                                            | 149.35                                            | 269.68                                            | 307.83                                            |
| 8                                                 | Dadra and Nagar Haveli                            | 6.98                                              | 13.48                                             | 18.34                                             | 21.98                                             |
| 9                                                 | Daman and Diu                                     | 20.23                                             | 6.25                                              | 9.53                                              | 5.25                                              |
| 10                                                | Delhi                                             | 579.37                                            | 750.76                                            | 829.50                                            | 713.58                                            |
| 11                                                | Goa                                               | 53.77                                             | 46.77                                             | 43.91                                             | 41.78                                             |
| 12                                                | Gujarat                                           | 967.97                                            | 1,082.18                                          | 984.15                                            | 1,443.62                                          |
| 13                                                | Haryana                                           | 363.43                                            | 378.11                                            | 536.57                                            | 542.45                                            |
| 14                                                | Himachal Pradesh                                  | 69.23                                             | 78.79                                             | 78.61                                             | 105.01                                            |
| 15                                                | Jammu And Kashmir                                 | 50.77                                             | 36.44                                             | 25.27                                             | 35.47                                             |
| 16                                                | Jharkhand                                         | 109.23                                            | 109.80                                            | 155.21                                            | 210.27                                            |
| 17                                                | Karnataka                                         | 1,145.42                                          | 1,252.23                                          | 1,448.08                                          | 1,265.05                                          |
| 18                                                | Kerala                                            | 219.73                                            | 354.78                                            | 298.56                                            | 286.52                                            |
| 19                                                | Lakshadweep                                       | 2.27                                              | 0.39                                              | -                                                 | 0.01                                              |
| 20                                                | Madhya Pradesh                                    | 163.92                                            | 243.55                                            | 215.33                                            | 354.50                                            |
| 21                                                | Maharashtra                                       | 2,797.53                                          | 3,147.66                                          | 3,348.82                                          | 3,426.31                                          |
| 22                                                | Manipur                                           | 4.81                                              | 7.81                                              | 14.21                                             | 10.30                                             |
| 23                                                | Meghalaya                                         | 11.18                                             | 16.54                                             | 17.65                                             | 12.46                                             |
| 24                                                | Mizoram                                           | 1.28                                              | 0.11                                              | 0.25                                              | 0.97                                              |
| 25                                                | Nagaland                                          | 1.81                                              | 2.12                                              | 5.10                                              | 3.57                                              |
| 26                                                | Odisha                                            | 504.22                                            | 697.91                                            | 716.81                                            | 567.63                                            |
| 27                                                | Puducherry                                        | 6.09                                              | 9.15                                              | 11.32                                             | 11.97                                             |
| 28                                                | Punjab                                            | 112.36                                            | 166.85                                            | 188.52                                            | 137.29                                            |
| 29                                                | Rajasthan                                         | 443.35                                            | 595.49                                            | 734.12                                            | 657.86                                            |
| 30                                                | Sikkim                                            | 7.00                                              | 5.87                                              | 10.99                                             | 15.16                                             |
| 31                                                | Tamil Nadu                                        | 669.65                                            | 877.08                                            | 1,072.02                                          | 1,145.67                                          |
| 32                                                | Telangana                                         | 380.57                                            | 428.06                                            | 445.80                                            | 624.22                                            |
| 33                                                | Tripura                                           | 1.88                                              | 23.06                                             | 9.40                                              | 9.29                                              |
| 34                                                | Uttar Pradesh                                     | 435.21                                            | 521.32                                            | 577.91                                            | 870.13                                            |
| 35                                                | Uttarakhand                                       | 85.79                                             | 172.31                                            | 124.70                                            | 155.43                                            |
| 36                                                | West Bengal                                       | 338.32                                            | 382.23                                            | 422.95                                            | 464.65                                            |
| 37                                                | NEC/ Not mentioned*                               | 137.93                                            | 4.44                                              | 26.41                                             | 176.20                                            |
| 38                                                | PAN India**                                       | 5,505.31                                          | 6,429.81                                          | 9,385.41                                          | 7,684.81                                          |
| 39 Contribution                                   | to Funds included in Schedule VII                 | 799.18                                            | 1,155.86                                          | 1,789.15                                          | 3,417.89                                          |
| Grand Total (in Cr.)                              | Grand Total (in Cr.)                              | 17,098.20                                         | 20,196.95                                         | 24,954.78                                         | 25,714.65                                         |

(Data up to 30.09.2022)   [Source: National CSR Data Portal]

*Companies did not specify the name of State where projects were undertaken.

**Companies indicated name of more than one State where projects were undertaken.

## ANNEXURE REFERRED TO IN REPLY TO PART (c) & (d) OF LOK SABHA UNSTARRED QUESTION NO. 5219 FOR 03.04.2023

| CSR Data Development Sector Wise (In Cr.)   | CSR Data Development Sector Wise (In Cr.)      | CSR Data Development Sector Wise (In Cr.)   | CSR Data Development Sector Wise (In Cr.)   | CSR Data Development Sector Wise (In Cr.)   | CSR Data Development Sector Wise (In Cr.)   |
|---------------------------------------------|------------------------------------------------|---------------------------------------------|---------------------------------------------|---------------------------------------------|---------------------------------------------|
| S. No                                       | Development Sector                             | FY 2017-18                                  | FY 2018-19                                  | FY 2019-20                                  | FY 2020-21                                  |
| 1                                           | Agro Forestry                                  | 66.79                                       | 64.75                                       | 67.38                                       | 19.24                                       |
| 2                                           | Animal Welfare                                 | 63.52                                       | 98.33                                       | 106.12                                      | 192.71                                      |
| 3                                           | Armed Forces, Veterans, War Widows/ Dependants | 29.09                                       | 90.18                                       | 62.04                                       | 83.76                                       |
| 4                                           | Art And Culture                                | 395.22                                      | 225.94                                      | 933.47                                      | 484.68                                      |
| 5                                           | Clean Ganga Fund                               | 33.96                                       | 8.11                                        | 6.63                                        | 13.39                                       |
| 6                                           | Conservation Of Natural Resources              | 228.14                                      | 173.55                                      | 160.60                                      | 90.96                                       |
| 7                                           | Education                                      | 5,763.08                                    | 6,102.18                                    | 7,175.85                                    | 6,607.64                                    |
| 8                                           | Environmental Sustainability                   | 1,301.96                                    | 1,367.99                                    | 1,470.26                                    | 1,029.12                                    |
| 9                                           | Gender Equality                                | 24.01                                       | 51.86                                       | 82.93                                       | 42.54                                       |
| 10                                          | Health Care                                    | 2,776.95                                    | 3,612.03                                    | 4,902.69                                    | 7,182.67                                    |
| 11                                          | Livelihood Enhancement Projects                | 832.40                                      | 907.64                                      | 1,077.59                                    | 821.16                                      |
| 12                                          | Other Central Government Funds                 | 292.73                                      | 731.06                                      | 931.97                                      | 1,564.89                                    |
| 13                                          | Poverty, Eradicating Hunger, Malnutrition      | 811.20                                      | 1,192.60                                    | 1,159.01                                    | 1,380.27                                    |
| 14                                          | Prime Minister's National Relief Fund          | 200.42                                      | 321.19                                      | 797.13                                      | 1,678.76                                    |
| 15                                          | Rural Development Projects                     | 1,724.07                                    | 2,433.44                                    | 2,299.63                                    | 1,847.15                                    |
| 16                                          | Safe Drinking Water                            | 220.87                                      | 228.23                                      | 253.18                                      | 202.32                                      |
| 17                                          | Sanitation                                     | 460.68                                      | 506.66                                      | 521.72                                      | 335.45                                      |
| 18                                          | Senior Citizens Welfare                        | 40.10                                       | 46.51                                       | 52.18                                       | 55.96                                       |
| 19                                          | Setting Up Homes And Hostels For Women         | 70.58                                       | 57.01                                       | 48.50                                       | 43.27                                       |
| 20                                          | Setting Up Orphanage                           | 39.87                                       | 12.89                                       | 36.50                                       | 21.76                                       |
| 21                                          | Slum Area Development                          | 39.16                                       | 51.06                                       | 42.94                                       | 88.85                                       |
| 22                                          | Socio-Economic Inequalities                    | 155.95                                      | 167.92                                      | 214.85                                      | 126.66                                      |
| 23                                          | Special Education                              | 140.01                                      | 186.13                                      | 196.88                                      | 207.61                                      |
| 24                                          | Swachh Bharat Kosh                             | 272.07                                      | 95.50                                       | 53.42                                       | 160.85                                      |
| 25                                          | Technology Incubators                          | 16.94                                       | 32.10                                       | 53.50                                       | 62.62                                       |
| 26                                          | Training To Promote Sports                     | 285.41                                      | 309.59                                      | 303.72                                      | 242.49                                      |
| 27                                          | Vocational Skills                              | 546.46                                      | 798.36                                      | 1,181.13                                    | 640.43                                      |
| 28                                          | Women Empowerment                              | 251.37                                      | 236.54                                      | 259.37                                      | 204.80                                      |
| 29                                          | NEC/ Not Mentioned*                            | 15.20                                       | 87.61                                       | 503.59                                      | 282.65                                      |
| Grand Total (in Cr.)                        | Grand Total (in Cr.)                           | 17,098.20                                   | 20,196.95                                   | 24,954.78                                   | 25,714.65                                   |

(Data up to 30.09.2022)  [Source: National CSR Data Portal]

*Companies either did not specify the names of Sectors or indicated more than one Sector where projects were undertaken.

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