Lok Sabha Question No. 532 (UNSTARRED), answered on 2023-02-06
Subject: CSR Spending by PSUs
Ministry: CORPORATE AFFAIRS
Asked by: Anurag Sharma, D. M. Kathir Anand, D. M. Kathir Anand, Dr. T. Sumathy (a) Thamizhachi Thangapandian

## GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS

## LOK SABHA

UNSTARRED QUESTION NO. 532

ANSWERED ON MONDAY, FEBRUARY 6, 2023/ MAGHA 17, 1944 (SAKA)

## CSR SPENDING BY PSUs

## QUESTION

## 532.  SHRI ANURAG SHARMA:

SHRI D.M. KATHIR ANAND:

DR. T. SUMATHY (a) THAMIZHACHI THANGAPANDIAN:

## Will the Minister of CORPORATE AFFAIRS be pleased to state:

- (a) the details of aggregate spending in the last seven years by the Public Sector Units (PSUs) and Non-Public Sector Units on Corporate Social Responsibility (CSR);
- (b) whether the Government has received any amount from PSUs and Non-PSUs for the development of villages and rural infrastructure;
- (c) if so, the details thereof;
- (d) whether the Government has any check and monitoring system to examine, if the CSR funds were spent genuinely for the said purposes, if so, the details thereof; and
- (e) the amount received from Public Limited and Private Limited Companies for the same and the details of the expenditure incurred during the said period,  State-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): The broad framework for Corporate Social Responsibility (CSR) has been provided under Section 135 of the Companies Act, 2013 ('Act'), Schedule VII of the Act and Companies (CSR Policy) Rules, 2014. All data related to CSR filed by companies in MCA21 registry is available in public domain and can be accessed at www.csr.gov.in. On the basis of annual filings made by  Companies  in  the  MCA21  registry,  the  aggregate  CSR  spent  by  Public  Sector  Undertakings (PSUs) and Non-PSUs during the financial year 2014-15 to 2020-21 are given below:

| Nature of Company                  |   Total Amount Spent (Rs. in crores) |
|------------------------------------|--------------------------------------|
| Public Sector Under-takings (PSUs) |                              27991.5 |
| Non-PSUs                           |                              98950.8 |
| Grand Total                        |                             126942   |

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

Contd….2/ -

(b)  &  (c):    Schedule  VII  of  the  Act  indicates  the  eligible  list  of  activities  that  can  be undertaken by the companies as CSR. The Ministry vide General Circular no. 21/2014 dated 18th June, 2014 and 14/2021 dated 25th August, 2021 had clarified that items mentioned in Schedule VII are broad based and can be interpreted liberally. Item no. (x) of Schedule VII, covers 'rural development' as eligible CSR activities. On the basis of filings made in the MCA21 registry, the aggregate CSR spent by PSUs and Non-PSUs in 'Rural Development' during the Financial Years (FY) 2014-15 to 2020-21 are given below:

| CSR Expenditure in 'Rural Development' s ector ( In Rs. Crore)   | CSR Expenditure in 'Rural Development' s ector ( In Rs. Crore)   |
|------------------------------------------------------------------|------------------------------------------------------------------|
| Nature of Company                                                | Total Amount Spent (Rs. in crores)                               |
| PSUs                                                             | 2,876.63                                                         |
| Non-PSUs                                                         | 9,424.62                                                         |
| Grand Total                                                      | 12,301.25                                                        |

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

(d):  The CSR framework is disclosure based and CSR mandated companies are required to  file  details  of  CSR  activities  annually  in  the  MCA21  registry.  The  corporate governance  framework  along  with  the  existing  legal  provisions  such  as  mandatory disclosures,  accountability  of  the  CSR  Committee  and  the  Board,  provisions  for statutory  audit  of  accounts  of  the  company  etc.  provide  safeguards  in  this  regard. Whenever any violation of CSR provisions is reported, action against such non-compliant companies  are  initiated  as  per  provisions  of  the  Companies  Act,  2013  after  due examination of records and following due process of law. Further, the amendments in the  Companies  (CSR  Policy) Rules, 2014  notified on 22 nd January  2021  have strengthened the CSR eco-system by bringing more objectivity, transparency, entrusting more responsibility on the Board and enlarging the disclosures by the companies.

(e):    The  details  of  CSR  funds  spent in  'Rural  Development'  sector by  Public  Sector Undertakings (PSUs) and Private companies, in different States /Union Territories (UTs) for the financial years 2014-15 to 2020-21 is at Annexure.

*******

| State/UT                  | State wise, FY 2014-   | CSR Expenditure FY 2015-16   | in Rural FY 2016-17   | Development FY 2017-18   | Sector (Amount FY 2018-19   | in Crore) FY 2019-20   | FY 2020-21   |
|---------------------------|------------------------|------------------------------|-----------------------|--------------------------|-----------------------------|------------------------|--------------|
| Andaman And Nicobar       | -                      | -                            | -                     | -                        | 0.53                        | 0.67                   | 1.22         |
| Andhra                    | 30.87                  | 97.45                        | 49.67                 | 58.60                    | 119.94                      | 83.79                  | 144.80       |
| Pradesh Arunachal Pradesh | 0.85                   | 0.30                         | 4.79                  | 0.15                     | 0.46                        | -                      | 0.07         |
| Assam                     | 13.51                  | 2.78                         | 46.83                 | 6.10                     | 10.60                       | 6.29                   | 9.21         |
| Bihar                     | 2.93                   | 10.56                        | 12.18                 | 11.91                    | 22.06                       | 5.34                   | 1.28         |
| Chandigarh                | 0.05                   | -                            | 0.03                  | 0.07                     | 1.44                        | -                      | -            |
| Chhattisgarh              | 41.88                  | 20.80                        | 6.32                  | 13.98                    | 17.00                       | 12.37                  | 15.74        |
| Dadra And Nagar Haveli    | 0.55                   | 0.71                         | 0.15                  | 0.31                     | 7.09                        | 0.49                   | 0.37         |
| Daman And Diu             | -                      | 0.03                         | -                     | 2.93                     | 1.18                        | 1.22                   | 0.25         |
| Delhi                     | 6.70                   | 5.47                         | 8.50                  | 17.82                    | 50.91                       | 6.11                   | 3.05         |
| Goa                       | 3.21                   | 0.20                         | 1.14                  | 1.34                     | 6.31                        | 2.98                   | 2.34         |
| Gujarat                   | 23.75                  | 47.53                        | 77.40                 | 55.56                    | 172.77                      | 88.27                  | 79.04        |
| Haryana                   | 15.09                  | 21.53                        | 31.32                 | 34.69                    | 36.57                       | 23.31                  | 8.19         |
| Himachal                  | 1.05                   | 0.99                         | 1.28                  | 13.11                    | 10.84                       | 10.11                  | 7.02         |
| Jammu And Kashmir         | 2.77                   | 2.87                         | 1.84                  | 1.35                     | 0.59                        | -                      | 1.25         |
| Jharkhand                 | 19.04                  | 11.69                        | 10.83                 | 13.01                    | 14.35                       | 21.57                  | 21.81        |
| Karnataka                 | 21.33                  | 36.52                        | 55.33                 | 78.52                    | 87.17                       | 62.05                  | 52.77        |
| Kerala                    | 3.61                   | 6.07                         | 6.22                  | 31.99                    | 52.07                       | 6.26                   | 36.58        |
| Lakshadwee p              | -                      | 0.15                         | -                     | -                        | -                           | -                      | -            |
| Madhya Pradesh            | 53.42                  | 38.53                        | 32.65                 | 29.50                    | 43.23                       | 31.04                  | 52.62        |
| Maharashtra               | 74.97                  | 90.42                        | 168.22                | 126.90                   | 208.24                      | 146.85                 | 100.22       |
| Manipur                   | -                      | 0.15                         | -                     | 0.13                     | 0.59                        | -                      | 1.07         |
| Meghalaya                 | 0.18                   | 0.10                         | 0.39                  | 2.03                     | 1.21                        | 5.00                   | 1.44         |
| Mizoram                   | 0.53                   | 0.03                         | -                     | 0.14                     | 0.02                        | 0.04                   | 0.16         |
| Nagaland                  | 0.44                   | 0.12                         | -                     | -                        | 0.08                        | -                      | 0.37         |
| NEC/ Not mentioned*       | -                      | -                            | -                     | 12.21                    | -                           | 0.08                   | 0.02         |
| Odisha                    | 97.02                  | 113.99                       | 76.53                 | 90.87                    | 116.33                      | 67.42                  | 240.26       |
| PAN India**               | 571.78                 | 688.41                       | 816.55                | 910.95                   | 946.84                      | 1,430.12               | 821.34       |
| Puducherry                | 1.02                   | 0.55                         | 0.02                  | 0.04                     | 1.09                        | 0.13                   | 1.05         |
| Punjab                    | 0.30                   | 0.91                         | 9.41                  | 6.97                     | 10.76                       | 16.98                  | 4.94         |
| Rajasthan                 | 20.28                  | 79.35                        | 21.30                 | 40.03                    | 97.24                       | 45.98                  | 33.48        |
| Sikkim                    | 0.23                   | -                            | 1.85                  | 1.22                     | 0.25                        | 0.40                   | 0.59         |
| Tamil Nadu                | 20.32                  | 33.41                        | 42.19                 | 51.08                    | 148.16                      | 52.32                  | 58.40        |
| Telangana                 | 3.68                   | 23.44                        | 20.69                 | 47.57                    | 64.31                       | 43.60                  | 51.36        |
| Tripura                   | -                      | 0.23                         | 0.16                  | 0.18                     | 0.21                        | 0.38                   | 0.77         |
| Uttar                     | 10.45                  | 23.28                        | 26.45                 | 29.57                    | 136.08                      | 111.30                 | 55.06        |
| Uttarakhand               | 9.03                   | 8.35                         | 7.58                  | 7.42                     | 16.29                       | 5.02                   | 19.56        |
| West Bengal               | 8.51                   | 9.25                         | 23.63                 | 25.82                    | 30.63                       | 12.12                  | 19.41        |
| Grand Total               | 1,059.35               | 1,376.16                     | 1,561.45              | 1,724.07                 | 2,433.44                    | 2,299.63               | 1,847.15     |